1.audit 审计 b]z_2h~`
+_fFRyu>
2.attestation 鉴证 '(B -{}l
!gW`xVGv
3.credibility 可信赖程度 n-8/CBEH(
RD[P|4eY
4.audit of financial statements 财务报表审计 RBf#5VjOG!
*nU5PSs
5.agreed-upon procedures 执行商定程序 8WQ#)
WeRDaG
6.high levels of assurance 高水平保证 AVDhgJv
nE8z1hBUq
7.compilation 编制 C5 ILVQ
1+$F= M~
8.reliability 可靠性 _Sd^/jGpU
EF:ec9 .
9.relevance 相关性 ,zx{ RDI
r2\%/9uO
10.professional skepticism 职业谨慎
p*lP9[7
{rMf/ RAE
11.objectivity 客观性 xwZ1Q,'C
D%o(HS\E
12. professional competence 专业胜任能力 vVo'f|fW
U
AXp;W`
13.Senior/CPA-in-charge 项目经理 c>D~MCNxg
>I4BysR
14.audit engagement letter 业务约定书 $7AsMlq[(
'e]>lRZ
15.recurring audit 连续审计 n~yHt/T
VC/n}7p
16.the client 委托人 udUc&
pX
Kt*b)
<
17.change CPA 更换注册会计师 =JE<oVP8
QEqYqAGzu|
18.the existing CPA 现任注册会计师 c\o_U9=n
(LTu=1
19.the successor CPA 后任注册会计师 R4;1LZ8XzS
rT4Q^t"
20.the preceding CPA前任注册会计师 "W6cQsi
wX)'1H):T
21.issue the audit report 出具审计报告 W'@G5e
" J9
22.expert 专家 d)uuA;n
IQ\!wWKmY
23.the board of directors 董事会 aB~k8]q.
,YM=?No
24.knowledge of the entity‘ s business 了解被审计单位情况 gWU#NRRc
9{fP.ifdv7
25.assess material misstatement risks评估重大错报风险 A<c<!N
#g$I>\O<
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 c
`3`}&g#
`?=3[
27.a general knowledge of —— 初步了解―――的情况 Fu{VO~w
JzN "o'
28.a more knowledge of—— 进一步了解的情况 PH%t#a!j3/
b&`~%f-
29.the prior year‘s working papers 以前年度工作底稿 7#"NKxb
<$?#P#A
30.minutes of meeting 会议纪要 XHJdynt/
ek5j;%~g1
31.business risks 经营风险 46T(1_Xt~
E!}'cxb^
32.appropriateness 适当性 cG0)F%?X?
[p'2#Et
33.accounting estimate 会计估计 *<cRQfA1
r>8`gAhx
34.management representations 管理层声明 +arh/pd_I
yx?oxDJg
35.going concern assumption 持续经营假设 8t
=H
Pn4.gabE
36.audit plan 审计计划 ~H \P0G5GA
-]KgLgJ
37.significant audit areas 重点审计领域 aO1.9
!<v
)( 3)^/Xz
38.error 错误 *.w6 =}
HHw&BN