pBU]=[M0 "@)lH 1.audit
审计 P^zy; Qs7 HH zEQV Lh 2.attestation 鉴证
rJV?)=Z \O? u* 3.credibility 可信赖程度
aDveU)]=1 De]^&qw( 4.audit of financial statements 财务报表
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rKA N ^1VbH3M 5.agreed-upon procedures 执行商定程序
f[}|rf @ef$b?wg 6.high levels of assurance 高水平保证
5#!ogKQ(i '=#5(O%pp 7.compilation 编制
H+`*Y<F@ u`6/I#q` 8.reliability 可靠性
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TvM24Orct ^@"c` 10.professional skepticism 职业谨慎
)Mi'(C; 5~U:@Tp 11.objectivity 客观性
NjP ]My 0'@u!m? 12. professional competence 专业胜任能力
1ktHN: ta ,R~eY?{a 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
_+n;A46 QS;F+cmTh 15.recurring audit 连续审计
B1+ZFQo _:%U_U 16.the client 委托人
[-58Ezyr #>bT< 17.change
CPA 更换
注册会计师 4=s9A ZpWu,1 18.the existing CPA 现任注册
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!.X_/$c #TATqzA 19.the successor CPA 后任注册
会计师 k/bque p%8v` 20.the preceding CPA前任
注册会计师 x~Agm_Tu+' h!Y?SO.b 21.issue the audit report 出具审计报告
2&x7W* u G[!w!e 22.expert 专家
u<kD} h?A'H RyL~ 23.the board of directors 董事会
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z 8Z!*[c>K-? 24.knowledge of the entity‘ s business 了解被审计单位情况
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OHhs y|W T<M?PlED 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
DB~MYOX~ H/`G 27.a general knowledge of —— 初步了解―――的情况
1MV@5j K7Gm-=% 28.a more knowledge of—— 进一步了解的情况
P}l#VJWp doH2R@ 29.the prior year‘s working papers 以前年度
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DM'qNgB7 ]738Z/)^ 30.minutes of meeting 会议纪要
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|!xpYT: 3I\m,Ob 33.accounting estimate 会计估计
#s{aulx @p6@a6N% 34.management representations 管理层声明
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VA)< 35.going concern assumption 持续经营假设
0T0/fg(o o$\tHzB9!A 36.audit plan 审计计划
UM`nq;> 1vsu[n 37.significant audit areas 重点审计领域
)2]a8JVf 9t}J|09i 38.error 错误
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r2S! (Xj.iP 40.modified or additional procedures 修改或追加审计程序
Q]T BQ& &D)2KD"N 41.misappropriation of assets 侵占资产
&M=3{[ y<v|X2 42.transactions without substance 虚假交易
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%Gu][_.L Vpw[B.v 44.the suspected noncompliance 涉嫌存在违法行为
P>fKX2eQ- ke^d8Z. 45.materialiy 重要性
sxk*$jO[] cafsMgrA 46.exceed the materiality level 超过重要性水平
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|x[ Hh@2 m\HA 47.approach the materiality level 接近重要性水平
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LW! B#:E?a;{ 48.an acceptably low level 可接受水平
[n!x&f8Xh LGfmUb-{] 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
fzyzuS$ @sdS0pC 50.misstatements or omissions 错报或漏报
|e+aZ%g kJ__:rS(T_ 51.aggregate 总计
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vU{jda$$# ]xYa yN!n 54.perform additional audit procedures 实施追加的审计程序
{Y^c*Iqn M_; w%FV 55.audit risk 审计风险
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2n(ItA 56.detection risk 检查风险
ve~C`2=; `^zQ$au'u 57.inappropriate audit opinion 不适当的审计意见
YLigP"*~^ 5Fh8*8u6hL 58.material misstatement 重大的错报
smbUu/ TGtyJ3x\ 59.tolerable misstatement 可容忍错报
/xJY7yF 4Lw'v: ( 60.the acceptable level of detection risk 可接受的检查风险
ij!*CTG )6g&v'dq 查看《
注会考试《审计》中的128个英文单词(二) 》
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