&E|2-) *PQu9>1w 1.audit
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w-N $U=E7JO 2.attestation 鉴证
*h6Lh]7 eHr|U$Rpo 3.credibility 可信赖程度
LDDeZY"xd W'2T7ha Es 4.audit of financial statements 财务报表
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m#S4/=# =*EIe z*.x 5.agreed-upon procedures 执行商定程序
Fr{u=0 X h!# (. P 6.high levels of assurance 高水平保证
zs#s"e:jeR E+ wd9/; 7.compilation 编制
Cw`8[)=}o f+>l-6M+p 8.reliability 可靠性
g%()8QxE1 q;co53.+P) 9.relevance 相关性
.Cv0Ze ;M,u,KH)/ 10.professional skepticism 职业谨慎
!9GJ9ZEXM 27mGX\T 11.objectivity 客观性
Wr3j8"f/ u{Jv6K, 12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理
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U[a b 14.audit engagement letter 业务约定书
CNwYQe-i / S 15.recurring audit 连续审计
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# k< |Z%I3-z_DS 16.the client 委托人
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CPA 更换
注册会计师 5f+ziiZ ftBbO8e 18.the existing CPA 现任注册
会计师
m)G=4kK52- :eaqUW!Y 19.the successor CPA 后任注册
会计师 >7@kwj-f) LW?Zd= 20.the preceding CPA前任
注册会计师 I5RV:e5b 5rG&Z5 21.issue the audit report 出具审计报告
qk}(E#.>F\ ^qNh)?V?]I 22.expert 专家
u{%gB&nC BR8W8nRb 23.the board of directors 董事会
gH87e -QH[gi{%` 24.knowledge of the entity‘ s business 了解被审计单位情况
!3~VoNh, f1R&Q 25.assess material misstatement risks评估重大错报风险
u<8 f;C_ ml7nt0{ 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
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'R)3:S 27.a general knowledge of —— 初步了解―――的情况
U)oH@/q 3/sKRU 28.a more knowledge of—— 进一步了解的情况
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{q; uQy5t:! 29.the prior year‘s working papers 以前年度
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0,)Ao8 P3[+c4 30.minutes of meeting 会议纪要
-9BKa~ DVQ V>#iR>w_4, 31.business risks 经营风险
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(s?`*i:2 sA18f2 33.accounting estimate 会计估计
hK=\O) gI^);JrTE 34.management representations 管理层声明
/m,0H)w1 !\{&^,y 35.going concern assumption 持续经营假设
k;V4%O K`.wj8zGY 36.audit plan 审计计划
6T%5vg_};' nJ/ wtw 37.significant audit areas 重点审计领域
2N]u!S ;d 3#>;h 38.error 错误
=~r?(u6d wv,,#P 39.fraud舞弊
"cerg?ix Q(lj&!?1k 40.modified or additional procedures 修改或追加审计程序
3[Pa~]yS 33d86H%; 41.misappropriation of assets 侵占资产
G?-27Jk8 ?p{xt$<p 42.transactions without substance 虚假交易
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.3Q0a6 _E5%Px5>L 43.unusual pressures 异常压力
4-q7o]%5< !O$ */7 44.the suspected noncompliance 涉嫌存在违法行为
]2n&DJu W(*:8}m,p 45.materialiy 重要性
9GnNL I{ 7e&R6j 46.exceed the materiality level 超过重要性水平
fShf4G_w\ K?')#%Z/{# 47.approach the materiality level 接近重要性水平
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yhr\eiJ@6 48.an acceptably low level 可接受水平
)Q 8T`Tly ^RkHdA 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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{c 50.misstatements or omissions 错报或漏报
v _Bu k4_Fn61J/ 51.aggregate 总计
Auhw(b>}TW D={|&:`L e 52.subsequent events 期后事项
kr7f<;rmJ hCO*gtA)M 53.adjust the financial statements 调整财务报表
p$}iBk0B(z JH2?^h|{ 54.perform additional audit procedures 实施追加的审计程序
e,Xvt5 {+f@7^/i. 55.audit risk 审计风险
EWN$ILdD Tgp}k%R~ 56.detection risk 检查风险
|0(Z)s, dQ^>,( 57.inappropriate audit opinion 不适当的审计意见
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+ 58.material misstatement 重大的错报
Kp"mV=RG2T / /qTMxn 59.tolerable misstatement 可容忍错报
,_`\c7@ I/9ZUxQCyG 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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