?@,EGY< r>peKo[X( 1.audit
审计 {FI*oO1A~ [UI>SN 2.attestation 鉴证
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A#|D 3.credibility 可信赖程度
c_*w<vJ-' \8QOZjy 4.audit of financial statements 财务报表
审计 wCNn/%C e~zgH\` 5.agreed-upon procedures 执行商定程序
JOY&YA$U hFv{?v 6.high levels of assurance 高水平保证
}rfikm [QgP6f]= 7.compilation 编制
CL1*pL 'Tjvq%ks 8.reliability 可靠性
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a0eGc zT78FliY6 9.relevance 相关性
+`k30-<P "4\ 10.professional skepticism 职业谨慎
[5?Dov^j3 d2#NRqgQ 11.objectivity 客观性
f|q/2}Bqb Zyz#xMmM 12. professional competence 专业胜任能力
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^BA%]pe$I 13.Senior/CPA-in-charge 项目经理
FefroaJ:u .yZLC%} 14.audit engagement letter 业务约定书
'?veMX T3zovnR 15.recurring audit 连续审计
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si5| *7h~0%WR 16.the client 委托人
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CPA 更换
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会计师
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u;"TG 19.the successor CPA 后任注册
会计师 T(*,nJi~9 *{w0=J[15 20.the preceding CPA前任
注册会计师 `-pwP JK =A= 21.issue the audit report 出具审计报告
|z=`Ur@) Bgm8IK)6 22.expert 专家
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kf} R<&Euph 23.the board of directors 董事会
uxU-N [_)`G*X(N 24.knowledge of the entity‘ s business 了解被审计单位情况
?CQE6ch H:~p5t 25.assess material misstatement risks评估重大错报风险
4<#ItQ( |})s 0TU 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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27.a general knowledge of —— 初步了解―――的情况
rS BI'op rV%68x9 28.a more knowledge of—— 进一步了解的情况
lw9jk`7^ Ea@0>_U| 29.the prior year‘s working papers 以前年度
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CXrOb+ Df4O~j$U"s 30.minutes of meeting 会议纪要
7@;*e=v kuH%aM<R 31.business risks 经营风险
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I>9g! gt}Atr6>_ 32.appropriateness 适当性
OCx'cSs-= A`3KE9ED 33.accounting estimate 会计估计
vTK%8qoZ 6m;>R%S_ 34.management representations 管理层声明
=Q_1Mr4O as:l1S 35.going concern assumption 持续经营假设
gFTU9k< ]%6%rq%9C 36.audit plan 审计计划
uQO5GDuK> J -z. 37.significant audit areas 重点审计领域
gGVt( ^ 1 7~Pc 38.error 错误
l ubsL I aze#Cn,P} 39.fraud舞弊
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K Z2]0brV 40.modified or additional procedures 修改或追加审计程序
bPOPoq1# }h;Z_XF& 41.misappropriation of assets 侵占资产
3%)cUkD LLTr+@lj 42.transactions without substance 虚假交易
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oT{9P?K8 43.unusual pressures 异常压力
kc2B_+Y1 |Gz<I 44.the suspected noncompliance 涉嫌存在违法行为
~RbVcB# oYw?kxRZ 45.materialiy 重要性
,9ueHE F7=9> , 46.exceed the materiality level 超过重要性水平
nN{DO:_o #!Cg$6%x9 47.approach the materiality level 接近重要性水平
>k"O3Pc@ }SSg>.48w 48.an acceptably low level 可接受水平
QgU]3`z" EcHZmf 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
rd->@s|4mT pA .orx 50.misstatements or omissions 错报或漏报
.vKgiIC: oi0O4J%H 51.aggregate 总计
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!b`fykC 52.subsequent events 期后事项
D/=05E%[81 P[ o"%NZ' 53.adjust the financial statements 调整财务报表
VDnrm* c:K/0zY 54.perform additional audit procedures 实施追加的审计程序
jF;<9-m& 'QE8 55.audit risk 审计风险
)2).kL> )$^xbC#j`3 56.detection risk 检查风险
%@:>hQ2; ph6/+[: 57.inappropriate audit opinion 不适当的审计意见
<.Tllk@r) 5]*lH t 58.material misstatement 重大的错报
]B(}^N>WH s&ox%L4 59.tolerable misstatement 可容忍错报
v>K|hH O])vR< [ 60.the acceptable level of detection risk 可接受的检查风险
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j! 查看《
注会考试《审计》中的128个英文单词(二) 》
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