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K[D 1.audit
审计 }m NP[L ^)=c74;; 2.attestation 鉴证
\z!*)v/{- I,dH\]^h= 3.credibility 可信赖程度
pC,MiV$c" >xu}eWSz 4.audit of financial statements 财务报表
审计 J0xOB;rd Isv@V. 5.agreed-upon procedures 执行商定程序
zRtaO'G( -Si'[5@ 6.high levels of assurance 高水平保证
AkdONKO8{ hY=#_r8 7.compilation 编制
I=)Hb?qT~ '/+l\.z"& 8.reliability 可靠性
|aef$f5 v{4K$o 9.relevance 相关性
3c] oU1GfF < V) T_ 10.professional skepticism 职业谨慎
i-!Z/,oL 8XtZF,Du 11.objectivity 客观性
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,sl|hv2U 12. professional competence 专业胜任能力
'9cShe $(v1q[ig 13.Senior/CPA-in-charge 项目经理
`btw*{ .[ qH'T~#S 14.audit engagement letter 业务约定书
YGrmco?G Y%!3/3T 15.recurring audit 连续审计
D*3\4=6x \YO1 ;\W 16.the client 委托人
eaP,MkK& @F)51$Ld 17.change
CPA 更换
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)+;(Vd }{;m:Iia_ 18.the existing CPA 现任注册
会计师
j3|Ek ]CyWL6z 19.the successor CPA 后任注册
会计师 +^$FA4<~ E>~DlL% 20.the preceding CPA前任
注册会计师 4L#q?]$ n[4F\I> 21.issue the audit report 出具审计报告
[/uqH 68 d\s4 22.expert 专家
LY}%|w "3CQ0 23.the board of directors 董事会
7eb^^a? 3~H_UGw 24.knowledge of the entity‘ s business 了解被审计单位情况
0eq="|n^| xZAc~~9tD 25.assess material misstatement risks评估重大错报风险
JmB7tRM8 JSX-iHhW 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
K~gt=NH HRO:U% 27.a general knowledge of —— 初步了解―――的情况
Q?Vq/3K; E/x``,k 28.a more knowledge of—— 进一步了解的情况
PY=(|2tb4 TJ9JIxnS 29.the prior year‘s working papers 以前年度
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$ ;cZq 82#7TX4 30.minutes of meeting 会议纪要
>#).3 <a%9d<@m 31.business risks 经营风险
`hYj0:*)S$ V&82U w 32.appropriateness 适当性
|x*~PXb *( ~7H6 33.accounting estimate 会计估计
R}lS@ w1 ''P.~~ezr5 34.management representations 管理层声明
6J[ {?, }MBxfZ 4I 35.going concern assumption 持续经营假设
fT1/@ {HPKp&kl 36.audit plan 审计计划
!4zSE,1 MHo(j%I1E 37.significant audit areas 重点审计领域
rn3GBWC_C #7/;d= 38.error 错误
C5mq@$6 jyRSe^x 39.fraud舞弊
"IbXKS>t lA}(63j+b 40.modified or additional procedures 修改或追加审计程序
u*:B 9E vd`;(4i#X 41.misappropriation of assets 侵占资产
3>X]`Oj7y !}7FC>Cx 42.transactions without substance 虚假交易
v|Y:'5`V UMsJg7~ 43.unusual pressures 异常压力
jA@js v ?,8|K B 44.the suspected noncompliance 涉嫌存在违法行为
\xD.rBbt e=$p( 45.materialiy 重要性
M6J~%qF^ .OI&Zm- 46.exceed the materiality level 超过重要性水平
-0[?6.(s" L{_Q%!h3] 47.approach the materiality level 接近重要性水平
4^h_n1A i>Wsc? 48.an acceptably low level 可接受水平
E`68Z/% JL0>-kg 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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oXo4b 50.misstatements or omissions 错报或漏报
:^~I@)"ov )EQWc0iKG 51.aggregate 总计
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i M*ZR+pq, 52.subsequent events 期后事项
H+Dv-*i !,8jB( 53.adjust the financial statements 调整财务报表
49S*f 8 w-2Q 54.perform additional audit procedures 实施追加的审计程序
1.p2{ ]o}g~Xn 55.audit risk 审计风险
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M\4pTcz{ h"h3SD~ 58.material misstatement 重大的错报
(bpO>4(S cE(P^;7D 59.tolerable misstatement 可容忍错报
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