C;~LY&= ={;7WB$ 1.audit
审计 CSY-{ e.fxB 2.attestation 鉴证
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[J0+l\!" 2"c 5< 3.credibility 可信赖程度
@w;$M]o1 ,(&Fb~r] 4.audit of financial statements 财务报表
审计 r7FJqd wVs"+4l< 5.agreed-upon procedures 执行商定程序
*4%%^*g.I frc9 6.high levels of assurance 高水平保证
fL*+[v4 F\^\,hy 7.compilation 编制
m&s>Sn+ P-<1vfThH 8.reliability 可靠性
#lc6-K# o2cc3`*8d 9.relevance 相关性
kP'm$+1or 3D^cPkX 10.professional skepticism 职业谨慎
Fv$A%6;W qoZ)"M 11.objectivity 客观性
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H= 12. professional competence 专业胜任能力
"$D'gSoYe ||ugb6q[6B 13.Senior/CPA-in-charge 项目经理
jT!?lqr(Rb 3V7WIj< 14.audit engagement letter 业务约定书
9tb-;| wqT9m*VK 15.recurring audit 连续审计
RAnF=1[v v+}${h9 16.the client 委托人
XE&h&v=> V.6pfL 17.change
CPA 更换
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0T1pGs' 18.the existing CPA 现任注册
会计师
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会计师 'Ebjn>" oz]&=>$1I 20.the preceding CPA前任
注册会计师 0Lb{HLT <EcxNj1 21.issue the audit report 出具审计报告
y0ObcP.MA nA{yH}D4 22.expert 专家
ALcPbr ?#fm-5WIi 23.the board of directors 董事会
KV8<'g +2? \WbQS#Z9 24.knowledge of the entity‘ s business 了解被审计单位情况
z&Aya*0v` [S8*b^t4 25.assess material misstatement risks评估重大错报风险
S4?WR+:h ly35n` 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
}/h&`0z` l5~O}`gfh 27.a general knowledge of —— 初步了解―――的情况
.gzfaxi 8qaU[u&$ 28.a more knowledge of—— 进一步了解的情况
9_,f)2)~W vU5}E\Ny 29.the prior year‘s working papers 以前年度
工作底稿
;<thEWH;Y 8ZqLGa] 30.minutes of meeting 会议纪要
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MT@G)S$ 31.business risks 经营风险
V"'PA-z3 jwBJG7\ 32.appropriateness 适当性
1r_V$o$ (x?Tjyzw 33.accounting estimate 会计估计
(vX<Bh eV/oY1B]< 34.management representations 管理层声明
^6R(K'E} ^Il*`&+?P 35.going concern assumption 持续经营假设
,G5[?H;ZN %?aq1 =B 36.audit plan 审计计划
\v5;t9uBZ D4{KU%Xp& 37.significant audit areas 重点审计领域
V=% ;5/ iP;"-Mj 38.error 错误
"tl$JbRTY EpyMc+.Ze' 39.fraud舞弊
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QIlZZ 5E"^>z 42.transactions without substance 虚假交易
CfSP*g0rW j7Ts&;`[* 43.unusual pressures 异常压力
t89Tt @cf \!BVf@>p% 44.the suspected noncompliance 涉嫌存在违法行为
:$,MAQ'9 {>9ED.t 45.materialiy 重要性
,7c Rd }1Y :S_]!'H 46.exceed the materiality level 超过重要性水平
c$71~|-[ 25-h5$s 47.approach the materiality level 接近重要性水平
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%kV7 <:y 52.subsequent events 期后事项
HNv~ZAzBG- y^`JWs, 53.adjust the financial statements 调整财务报表
nWY^?e'S BR@m*JGajz 54.perform additional audit procedures 实施追加的审计程序
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dK J:glJ'4E 55.audit risk 审计风险
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(H !iK,R adX"Yg!`{c 57.inappropriate audit opinion 不适当的审计意见
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? ZDbe]9#Xh 58.material misstatement 重大的错报
LrbD%2U$j5 o!":mJy 59.tolerable misstatement 可容忍错报
-LszaMR} k-=LD 60.the acceptable level of detection risk 可接受的检查风险
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wHKCj 查看《
注会考试《审计》中的128个英文单词(二) 》
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