3v* ~CQy9 0=d2_YzSf 1.audit
审计 ?Ua,ba* Vej$|nF 2.attestation 鉴证
7#8Gn=g v=`yfCX-qX 3.credibility 可信赖程度
K^-1M? zF&VzNR2 4.audit of financial statements 财务报表
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4aayMS!# 5.agreed-upon procedures 执行商定程序
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bbm\y] !t ZWs 7.compilation 编制
~lj~]j qsj{0 Go 8.reliability 可靠性
CB@7XUR j!;LN)s@? 9.relevance 相关性
Z\0Rw># e3~MU6 10.professional skepticism 职业谨慎
Z%T Ajm 9+.wj/75 11.objectivity 客观性
UK`A:N2[ _ _O f0< 12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理
bMH~vR gY}In+S 14.audit engagement letter 业务约定书
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'3.\+^3 16.the client 委托人
Z9{~t [g}Cve#i 17.change
CPA 更换
注册会计师 'o$j~Mr \j8vf0c5b 18.the existing CPA 现任注册
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_k84#E0 !\4x{Wa] 19.the successor CPA 后任注册
会计师 |OQ]F /qpSmRL 20.the preceding CPA前任
注册会计师 l.YE@EL w$2q00R> 21.issue the audit report 出具审计报告
>7U/TVd& X1o",,N^M 22.expert 专家
;p`1Y<d-O FaHOutP 23.the board of directors 董事会
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%>$WN#2 ]>3Y~KH( 24.knowledge of the entity‘ s business 了解被审计单位情况
kUT2/3Vi I16FVdUun4 25.assess material misstatement risks评估重大错报风险
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982= 43=v2P0=Tj 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
xJq|,":gj dwj?; 27.a general knowledge of —— 初步了解―――的情况
*7mlH ]HKt7 %, 28.a more knowledge of—— 进一步了解的情况
RQ+, 7Ir 2D\pt 29.the prior year‘s working papers 以前年度
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~(kEGEF }T5@P {3P3 30.minutes of meeting 会议纪要
^:9a1 {L[ R >x d*A 31.business risks 经营风险
xd Z$|{, 6v%yU3l 32.appropriateness 适当性
CS^6$VL7e 5K vp% 33.accounting estimate 会计估计
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]jT}]9Q$ T"wg/mT 35.going concern assumption 持续经营假设
*d._H1zT Hv6h7- 36.audit plan 审计计划
IZVP- F^,:p.ihm< 37.significant audit areas 重点审计领域
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=m.Nm -g T(|'.&a 39.fraud舞弊
bWSN]]e1# Bdo{zv&A 40.modified or additional procedures 修改或追加审计程序
O'4G'H) {C |R@S 41.misappropriation of assets 侵占资产
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n@^ "*vrrY 42.transactions without substance 虚假交易
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hcK: 45.materialiy 重要性
-^&=I3bp fA=Z):w 46.exceed the materiality level 超过重要性水平
+!lDAkW0 96WzgHPWo 47.approach the materiality level 接近重要性水平
>$q &V4Zmn?UU 48.an acceptably low level 可接受水平
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[b %;`Kd}CO 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
ljFq ;!I5 y3~=8!Tj?Q 50.misstatements or omissions 错报或漏报
5c- P lm% b.*LmSX# 51.aggregate 总计
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*g5bdQ:Av~ *_D/_Rp7 53.adjust the financial statements 调整财务报表
H cmW <rC%$tr 54.perform additional audit procedures 实施追加的审计程序
4`O[U#? #X Q/y} ( 55.audit risk 审计风险
5lsslE+:J 2A_1 E\ 56.detection risk 检查风险
<Gpji5f2 Yp\n=#$[ 57.inappropriate audit opinion 不适当的审计意见
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,gV#x7IW p)biOG 59.tolerable misstatement 可容忍错报
e=;A3S vQ rxx 60.the acceptable level of detection risk 可接受的检查风险
^ ` LqNG &'6/H/J 查看《
注会考试《审计》中的128个英文单词(二) 》
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