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5 N? 5x9duK 1.audit
审计 xB@|LtdO9; RGn!{= 2.attestation 鉴证
kN%MP6? J pSm $FBW h 3.credibility 可信赖程度
"wlt> SU 52.>+GC 4.audit of financial statements 财务报表
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'op0 5.agreed-upon procedures 执行商定程序
UG'bOF4 zNY)' 6.high levels of assurance 高水平保证
`xz<>g9e TZtjbD>B 7.compilation 编制
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[%`dq 8.reliability 可靠性
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A~ 9.relevance 相关性
<BO)E( ,=aJVb=C 10.professional skepticism 职业谨慎
i 9g>9 w=|GJ0 11.objectivity 客观性
wHIj<"2 urvduE 12. professional competence 专业胜任能力
l~D N1z6` mKT>,M 13.Senior/CPA-in-charge 项目经理
LGc&o]k nuo Pg3Nl 14.audit engagement letter 业务约定书
H33i*][H ?88`fJ@tk? 15.recurring audit 连续审计
*xE,sj+( lpRR& 16.the client 委托人
{V1Pp;A G&;j6<h l 17.change
CPA 更换
注册会计师 wnTV|^Q %+ FG ,d 18.the existing CPA 现任注册
会计师
8vuCc= 0 a~HiIh 19.the successor CPA 后任注册
会计师 66#" \m=?xb8
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注册会计师 En&5)c+js4 zZiJ 9 e 21.issue the audit report 出具审计报告
&20P,8@ cEe?*\G 22.expert 专家
*jMk/9oa<N 3+J0!FVla 23.the board of directors 董事会
l;sy0S"DO] .bVmqR` 24.knowledge of the entity‘ s business 了解被审计单位情况
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/%A;mlf{ 25.assess material misstatement risks评估重大错报风险
+,v-=~5 ^E6d`2w- 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
hUz[uyt W23]Bx 27.a general knowledge of —— 初步了解―――的情况
htm{!Z]s0 !GW,\y 28.a more knowledge of—— 进一步了解的情况
>xA),^ YT Z?J:$of* 29.the prior year‘s working papers 以前年度
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"+?Cz!i hh~n#7w~IR 31.business risks 经营风险
g\GdkiIj ~|wos-nM 32.appropriateness 适当性
hF3&i=;. s cdtWA 33.accounting estimate 会计估计
0)9"M.AIvo ;eigOU] 34.management representations 管理层声明
_ nP;Fx M+wt__vHf 35.going concern assumption 持续经营假设
kCUT ^ 19(Dj&x 36.audit plan 审计计划
u@p? p.fF}B 37.significant audit areas 重点审计领域
h{lDxOH* WxbsD S; 38.error 错误
9kKnAf4Z Sd IX-k. 39.fraud舞弊
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HNa]H;-+5 k:A|'NK~ 41.misappropriation of assets 侵占资产
+:6Ii9GN V 'X;jC 42.transactions without substance 虚假交易
v&g0ta@ Ni*Wz*o 43.unusual pressures 异常压力
(1pEEq84 Bn]K+h\E 44.the suspected noncompliance 涉嫌存在违法行为
%HtuR2#ca !C:r b 45.materialiy 重要性
Q\{x)|{$ o@lWBfB*%e 46.exceed the materiality level 超过重要性水平
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b 47.approach the materiality level 接近重要性水平
>+cVs: <Y'>F!?# 48.an acceptably low level 可接受水平
d0er^ ~ tPHS98y 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
b'x$2K;E $e\N+~KNCy 50.misstatements or omissions 错报或漏报
F5gObIJtuY q}L+/+b 51.aggregate 总计
AyE\fY5 c\cZ]RZ 52.subsequent events 期后事项
v4*rPGv 3Rl,GWK 53.adjust the financial statements 调整财务报表
q]4pEip Q"J-tP! 54.perform additional audit procedures 实施追加的审计程序
@?B6aD|jE OIaYHA 55.audit risk 审计风险
4ax|Vb)D 0vs0*;F; 56.detection risk 检查风险
,[48Mspp #Gv{UU$] 57.inappropriate audit opinion 不适当的审计意见
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,6S 58.material misstatement 重大的错报
{LE&ylE !ZtSbOC ' 59.tolerable misstatement 可容忍错报
_; ]e@ +6W(z3($ 60.the acceptable level of detection risk 可接受的检查风险
Ruh)^g 9\O(n> 查看《
注会考试《审计》中的128个英文单词(二) 》
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