T?$?5 PYRwcJ$b\d 1.audit
审计 4xC6#:8 Fu=VY{U4 2.attestation 鉴证
peP:5WB jI pcMN< 3.credibility 可信赖程度
R5YtCw]i= OaVL NA^{ 4.audit of financial statements 财务报表
审计 sg~/RSJ3 L?5t<`#lw 5.agreed-upon procedures 执行商定程序
,PtR^" Mf4 Y- 9j2.{ 6.high levels of assurance 高水平保证
)9P JSP8Lu"n 7.compilation 编制
%-zH]"Q$ 2/W0y!qh1 8.reliability 可靠性
~1z8G>R { l~T~3/i 9.relevance 相关性
'3,JL! A}+r;Y8[h 10.professional skepticism 职业谨慎
T%b^|="@ )FiU1E 11.objectivity 客观性
lJp v R(#;yn 12. professional competence 专业胜任能力
k$mX81 l%V}'6T 13.Senior/CPA-in-charge 项目经理
zL=I-f Vq x~I1(l7r 14.audit engagement letter 业务约定书
Xrs~ove1V Gf$>!zXr 15.recurring audit 连续审计
6#-; ,2i Y{B_OoTun 16.the client 委托人
}C1}T}U MjosA R 17.change
CPA 更换
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Y\2>y"8>$x lY8Qy2k| 19.the successor CPA 后任注册
会计师 Hw3E S ~w%+y 20.the preceding CPA前任
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>\Dq 21.issue the audit report 出具审计报告
@)Y7GM+^ ]nGA1 S{ 22.expert 专家
~|jy$*m4A / S^m!{ 23.the board of directors 董事会
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<GlV!y rW .0_* 25.assess material misstatement risks评估重大错报风险
.=<pU k 3G 6@361f[ 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
%}MM+1eu 7q=xW6 27.a general knowledge of —— 初步了解―――的情况
~d8o,.n`1 66;O 3g' 28.a more knowledge of—— 进一步了解的情况
UeTp, '\qr=0aW 29.the prior year‘s working papers 以前年度
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$VNn`0^gF 30.minutes of meeting 会议纪要
2o}FB\4^i /v<8x?= 31.business risks 经营风险
@AyW9!vV;3 q&x#S_! 32.appropriateness 适当性
f2XD^:Gc U}TQXYAg 33.accounting estimate 会计估计
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<T9m.:l 34.management representations 管理层声明
}e|]G,NZO ioQlC4Y 35.going concern assumption 持续经营假设
7t/SZm 1@Gv`{v 36.audit plan 审计计划
'S>Jps@ 1z!Lk*C) 37.significant audit areas 重点审计领域
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gW%(_H mX VUhu"h@w% 39.fraud舞弊
l^Z~^.{y M6n.uho/ 40.modified or additional procedures 修改或追加审计程序
6f1Y:qK'@ cViCWc2 41.misappropriation of assets 侵占资产
,bg#pG!x Q U{m:{'np(H 42.transactions without substance 虚假交易
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o$;x[US ".=EAXVU 45.materialiy 重要性
n`1i k'x? CdjGYS 46.exceed the materiality level 超过重要性水平
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~KvCb3~X =0|evC 48.an acceptably low level 可接受水平
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igCtq!.a X+jSB, 51.aggregate 总计
pDT6>2t nz+KA\iW 52.subsequent events 期后事项
6cvm\opH (w fZ! 53.adjust the financial statements 调整财务报表
64cmv}d _ it@s(1EO# 54.perform additional audit procedures 实施追加的审计程序
#(G&%I A|; wXnt3)e 55.audit risk 审计风险
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{DR+sE a;sZNUSn 57.inappropriate audit opinion 不适当的审计意见
ZVL0S{V-mh TgLlmU*qMU 58.material misstatement 重大的错报
Z^3Risi ?CC6/bE-{ 59.tolerable misstatement 可容忍错报
xUUp?]9y 5s9~rm 60.the acceptable level of detection risk 可接受的检查风险
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Rk}/F zc#`qa:0 查看《
注会考试《审计》中的128个英文单词(二) 》
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