_PFnh)o K14^JAdY/ 1.audit
审计 Z6p5*+ ~@ jY[_ 2.attestation 鉴证
uw(NG.4 :#k &\f-Y 3.credibility 可信赖程度
.iMN,+qP 'B5^P 4.audit of financial statements 财务报表
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gKz(= 5.agreed-upon procedures 执行商定程序
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|IUGz U6E\AvbRn 6.high levels of assurance 高水平保证
d[p;T\?" ~Nf})U 7.compilation 编制
94skkEj o2z]dTJ}o 8.reliability 可靠性
zaTb~#c_ m%;D 9.relevance 相关性
x<Vm5j =@2FX&&E_ 10.professional skepticism 职业谨慎
goat<\a k>x&Ip8p 11.objectivity 客观性
[/s&K{+c wNFz*|n 12. professional competence 专业胜任能力
e:H26 SW J^R=dT! 13.Senior/CPA-in-charge 项目经理
nOx4<Wk& ~qe%Yq 14.audit engagement letter 业务约定书
/~*_x=p: \^I>Q_LU 15.recurring audit 连续审计
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JSh.]j<bJL `qJw|u>YpJ 17.change
CPA 更换
注册会计师 @36u8pE DCqY|4Qc 18.the existing CPA 现任注册
会计师
w 4[{2 .EM`. 19.the successor CPA 后任注册
会计师 bR@p<;G| ctE\ q 20.the preceding CPA前任
注册会计师 AJ#Nenmj X7k.zlH7T 21.issue the audit report 出具审计报告
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"sO+4w 22.expert 专家
~4"qV_M \%UkSO\nO3 23.the board of directors 董事会
PkI:*\R rE@T79" 24.knowledge of the entity‘ s business 了解被审计单位情况
ca+5=+X7 KYzv$oK 25.assess material misstatement risks评估重大错报风险
y;/VB,4V #o1=:PQaC 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
%|s+jeUDn| %*BlWk!Q 27.a general knowledge of —— 初步了解―――的情况
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]_N|L|]M RX/hz| 29.the prior year‘s working papers 以前年度
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oudxm[/U Lemui) 30.minutes of meeting 会议纪要
<&C]sb N-lkYL-%\j 31.business risks 经营风险
P.gb1$7< ~"A+G4jl 32.appropriateness 适当性
lg^Z*&( !47n[Zs 33.accounting estimate 会计估计
03C0L& ,v"YqD+GC5 34.management representations 管理层声明
0_ 88V Gz.|]:1 35.going concern assumption 持续经营假设
UFMA:o, AK@9?_D 36.audit plan 审计计划
#U14-^7 !qG7V:6 37.significant audit areas 重点审计领域
Y]&j,j& HTG%t/S 38.error 错误
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EFz&N\2 39.fraud舞弊
R17?eucZ -B +4+&{T 40.modified or additional procedures 修改或追加审计程序
V:y'Qf2M %7|9sQ: 41.misappropriation of assets 侵占资产
ZHa"isl$e @;"|@!l| 42.transactions without substance 虚假交易
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>7 ="8 Rb'|EiNPw 45.materialiy 重要性
PUUwv_ n@)K # 46.exceed the materiality level 超过重要性水平
!z>6Uf!{ *WuID2cOI 47.approach the materiality level 接近重要性水平
mHRiugb! 7j-4TY~ 48.an acceptably low level 可接受水平
E 7{U|\ q#%xro>m 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
o2F)%T DY K|epPGRr 50.misstatements or omissions 错报或漏报
|!4K!_y +{oG|r3L 51.aggregate 总计
p>huRp^w :;9F>?VN>0 52.subsequent events 期后事项
I`!<9OTBj qv!2MUw\j 53.adjust the financial statements 调整财务报表
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^w;kN 54.perform additional audit procedures 实施追加的审计程序
'd9INz. 8]9%*2"! 55.audit risk 审计风险
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6^xvk] :/nj@X6 56.detection risk 检查风险
2fL;-\!y( dl.p\t(1 57.inappropriate audit opinion 不适当的审计意见
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K~}\CR ~UP[A'9jJ 58.material misstatement 重大的错报
J| w>a ds<2I,t 59.tolerable misstatement 可容忍错报
|IzPgC FOE4>zE 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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