v6*8CQ+ uBA84r%{QQ 1.audit
审计 OE[N$,4I* ? yek\X 2.attestation 鉴证
[O\[,E"K ![hVTZ,hyZ 3.credibility 可信赖程度
lbnH|;`$]m (@ixV$Y 4.audit of financial statements 财务报表
审计 rh$q] f) @-X! 5.agreed-upon procedures 执行商定程序
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N{ 6.high levels of assurance 高水平保证
\zv?r:1t V^E.9fs, 7.compilation 编制
\8iWcqJktN Ai 5|N 8.reliability 可靠性
QTbv3# " twq#Alx 9.relevance 相关性
1jkMje ht5eb"c+8 10.professional skepticism 职业谨慎
k+`e0Jago 5$Da\?Fpn 11.objectivity 客观性
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12. professional competence 专业胜任能力
RqE|h6/ 1@ .Eh8y 13.Senior/CPA-in-charge 项目经理
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]Z&E" 14.audit engagement letter 业务约定书
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QX>Pni 15.recurring audit 连续审计
fLR\@f gbL!8Z1h 16.the client 委托人
-$+`v<[r 2SlOqH1 17.change
CPA 更换
注册会计师 Y=YIz>u F2Nb]f 18.the existing CPA 现任注册
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cgF?[Z+x '/v@q]! 19.the successor CPA 后任注册
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20.the preceding CPA前任
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$)e.FO /4lm=ZE/ 21.issue the audit report 出具审计报告
)ND%MYJSq ,+hH|$ 22.expert 专家
CF_pIfbaf 3 F ke#t 23.the board of directors 董事会
p`}'-A|@ :qL1jnR^ 24.knowledge of the entity‘ s business 了解被审计单位情况
)MlT=k6S wR*>9LjeG 25.assess material misstatement risks评估重大错报风险
f_qW+fN::s VdetY\ 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
R0_O/o+{ ZQ'bB5I 27.a general knowledge of —— 初步了解―――的情况
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L6E8A?>5rD Vi o ~2 29.the prior year‘s working papers 以前年度
工作底稿
E"[h20`\/ [K4wd%+ 30.minutes of meeting 会议纪要
\.,qAc\[ Ihn+_Hu 31.business risks 经营风险
7GVI={b SFQYrY 32.appropriateness 适当性
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[9>h! khs 33.accounting estimate 会计估计
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mpysnKH 34.management representations 管理层声明
TqN4OkCm/ Ccx1#^` 35.going concern assumption 持续经营假设
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LzvMO 36.audit plan 审计计划
!.}ZlA y+g01z 37.significant audit areas 重点审计领域
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eK=<a<tx rjLPX 39.fraud舞弊
t/`~(0F !0k'fYCa 40.modified or additional procedures 修改或追加审计程序
D8S3YdJ EBl? oN7E 41.misappropriation of assets 侵占资产
ZI>')T<@j" *c1)x 42.transactions without substance 虚假交易
MR{JMo=r g!*5@k|C 43.unusual pressures 异常压力
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b!J%s /-v6jiM 45.materialiy 重要性
CW)JS3}W" mtunD;_Dek 46.exceed the materiality level 超过重要性水平
xq<3*Bcw Un[ 0or 47.approach the materiality level 接近重要性水平
^+'[:rE f}C$!Lhs 48.an acceptably low level 可接受水平
_>k&M7OU4 9z0G0QW[ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
*fj5$T-Z fKYR DGn 50.misstatements or omissions 错报或漏报
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m: do$+ Eh 52.subsequent events 期后事项
*@1(!A 5zf bI 53.adjust the financial statements 调整财务报表
"xK#%eJjWd )5Nj wLs 54.perform additional audit procedures 实施追加的审计程序
E@(nKe&6T_ [)wLji7MK 55.audit risk 审计风险
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psjaOmAF 56.detection risk 检查风险
Q%*987i XGCjB{IV 57.inappropriate audit opinion 不适当的审计意见
Nm.G,6<J |3{"ANmm' 58.material misstatement 重大的错报
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$FFTH \a7caT{ 59.tolerable misstatement 可容忍错报
99G'`NO 5HqvSfq>? 60.the acceptable level of detection risk 可接受的检查风险
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8{J :Q-QY)hH 查看《
注会考试《审计》中的128个英文单词(二) 》
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