s}5;)>3~@ 8garRB{ 1.audit
审计 5nk]{ G> V TG!sck4/-Q 2.attestation 鉴证
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=r G-Y8<mEh 3.credibility 可信赖程度
FvRog<3X oR5 'g7? 4.audit of financial statements 财务报表
审计 O)&V}hU* PJ);d>tz 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
0(]C$*~mk ?8`b 7.compilation 编制
Mq-;sPsFP /W fpA\4S 8.reliability 可靠性
tY VmB:l y3d`$'7H> 9.relevance 相关性
;XANITV Ug/b;( dJ' 10.professional skepticism 职业谨慎
<_h SI-s:%O 11.objectivity 客观性
O}2;>eH /op8]y 12. professional competence 专业胜任能力
W<\KRF$S; V4_ZBeWA 13.Senior/CPA-in-charge 项目经理
cZA l.}/ PKmr5FB 14.audit engagement letter 业务约定书
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Ie2 '?4B0= 16.the client 委托人
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ly9 17.change
CPA 更换
注册会计师 y%f'7YZ4 usU5q>1 18.the existing CPA 现任注册
会计师
l1nrJm8 ?m0|>[j 19.the successor CPA 后任注册
会计师 FK<1SOE /alJN`g 20.the preceding CPA前任
注册会计师 udgf{1EB&2 |pA3ZWm 21.issue the audit report 出具审计报告
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T=%,^ `-IX"rf 23.the board of directors 董事会
(*F/^4p!$ 4'[/gMUkw 24.knowledge of the entity‘ s business 了解被审计单位情况
8!sl) R )17CG*K1 25.assess material misstatement risks评估重大错报风险
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Dwn.0|E ,:;ZzHzR0 27.a general knowledge of —— 初步了解―――的情况
^z)p@sk# ^-Bx zOp 28.a more knowledge of—— 进一步了解的情况
d[=~-[ gA D, 29.the prior year‘s working papers 以前年度
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kIrb;bZ+l G*^4+^Vz? 30.minutes of meeting 会议纪要
?NWc3 . Jpm=V*P 31.business risks 经营风险
b*(74 >XY jnho*,X 32.appropriateness 适当性
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B:;$5PUTc u7L&cx 34.management representations 管理层声明
W"$sN8K>) Y`3V&8X 35.going concern assumption 持续经营假设
Qh3BI?GZ'3 UU'0WIbY6 36.audit plan 审计计划
~>SqJ&-moo m) QV2n 37.significant audit areas 重点审计领域
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Y].,}}9k F#=M$j_ 40.modified or additional procedures 修改或追加审计程序
/0 CS2mLC ;S0Kf{DN2 41.misappropriation of assets 侵占资产
]-g9dV_[>j 3n_N^q} 42.transactions without substance 虚假交易
5v5)vv.kd m55|&Ux| 43.unusual pressures 异常压力
A1g.ww: C8Ja>o2' 44.the suspected noncompliance 涉嫌存在违法行为
XSHK7vpMf 4M*Z1 45.materialiy 重要性
Gn&=<q:H !:baG]Y 46.exceed the materiality level 超过重要性水平
=hY9lxW x/NjdK 47.approach the materiality level 接近重要性水平
QlE]OAdB42 k~Z;S QyN 48.an acceptably low level 可接受水平
?mwa6] ~)CGwST[ 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
+9exap27 }i._&x`): 50.misstatements or omissions 错报或漏报
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`NySTd)\ +N}yqgE 52.subsequent events 期后事项
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'K jZr"d*Y 53.adjust the financial statements 调整财务报表
r(j :C%?}C G,!{Q''w 54.perform additional audit procedures 实施追加的审计程序
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b `aB 55.audit risk 审计风险
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`U> 56.detection risk 检查风险
[[#zB-| 4OeH}@ a 57.inappropriate audit opinion 不适当的审计意见
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', %/oeV;D 58.material misstatement 重大的错报
(T!#7 !LM9 59.tolerable misstatement 可容忍错报
+wp !hk&C5 [2{2w68D! 60.the acceptable level of detection risk 可接受的检查风险
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查看《
注会考试《审计》中的128个英文单词(二) 》
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