:i ft{XR' S[W|=(f9 1.audit
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2.attestation 鉴证
&MsBcP[ Dx<CO1%z- 3.credibility 可信赖程度
d>qxaX; m]NyEMYg 4.audit of financial statements 财务报表
审计 SRx `m,535 d^.fB+)A3 5.agreed-upon procedures 执行商定程序
`[5QouPV E64d6z^7u 6.high levels of assurance 高水平保证
y}bE'Od @}cZxFQ!C 7.compilation 编制
saaN$tU7 /N&)r wc 8.reliability 可靠性
"?Cx4<nsM =K2mR}n\; 9.relevance 相关性
cCH2=v4hU :h+gSvn: 10.professional skepticism 职业谨慎
^.9I[Umua Dj9).lgc 11.objectivity 客观性
uR7\uvibUO e.|_=Gd2/ 12. professional competence 专业胜任能力
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Me s~(iB{- 13.Senior/CPA-in-charge 项目经理
Ya)s_Zr7 G:2m)0bW 14.audit engagement letter 业务约定书
0FV?By Fhn=}7|4q 15.recurring audit 连续审计
VfiMR%i} Vuqm{bo^ 16.the client 委托人
uE6;;Ir#mF HwH Wi 17.change
CPA 更换
注册会计师 /8SQmh$+e a9GLFA8Vq 18.the existing CPA 现任注册
会计师
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会计师 }bVWV0Aeim +89s+4Jn 20.the preceding CPA前任
注册会计师 '}{J;moB 8@|rB3J 21.issue the audit report 出具审计报告
Sh=Px9'i siHS@S 22.expert 专家
|6pNe T[ _ s]=g 23.the board of directors 董事会
*8uSy/l s}d1 k 24.knowledge of the entity‘ s business 了解被审计单位情况
<<da TQV 0omg%1vt<A 25.assess material misstatement risks评估重大错报风险
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(y ?Y1 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
,f4mFL0~N %7PprN0> 27.a general knowledge of —— 初步了解―――的情况
$GyO+xF T7AFL= 28.a more knowledge of—— 进一步了解的情况
,))UQ7N U3+{!}gn 29.the prior year‘s working papers 以前年度
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DG x9 \8^ y#AwuC K 30.minutes of meeting 会议纪要
'|b { uw@z1'D[i" 31.business risks 经营风险
{g2cm'hD }*~EA=YN; 32.appropriateness 适当性
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uUqI .(,4a<I?%N 33.accounting estimate 会计估计
L)'JkX J \*H/YByTb 34.management representations 管理层声明
%:n1S]Vr v2dCkn / 35.going concern assumption 持续经营假设
pCz;km 2roPZj 36.audit plan 审计计划
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5G3uN+\ 37.significant audit areas 重点审计领域
)>atoA _dj<xPO 38.error 错误
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39.fraud舞弊
6y,M+{ 5#.uA_Fov 40.modified or additional procedures 修改或追加审计程序
Q/6T?{\U7 C+Wb_ 41.misappropriation of assets 侵占资产
j=)Cyg3_% oh`I$ 42.transactions without substance 虚假交易
aTs5^Kh') )p"37Ct? 43.unusual pressures 异常压力
v.)'be*u ]<q{0. 44.the suspected noncompliance 涉嫌存在违法行为
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>SK> 45.materialiy 重要性
N10'./c K N{`-&8q;K 46.exceed the materiality level 超过重要性水平
jK\2y|&&c kf0zL3| 47.approach the materiality level 接近重要性水平
a=k+:=%y .G1NY1\ 48.an acceptably low level 可接受水平
!,Wd$UK 3 S:}fPR 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
B4R!V!Z* q|om^:n. 50.misstatements or omissions 错报或漏报
SY["(vP%# WUAjb,eo 51.aggregate 总计
4pkc9\ m~r^@D 52.subsequent events 期后事项
F {]: %|Gi'-'|b$ 53.adjust the financial statements 调整财务报表
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2"zz/N{ TclZdk]%T 54.perform additional audit procedures 实施追加的审计程序
&529.> y<k-dbr 55.audit risk 审计风险
~*Ve>4 ,]~iIoTi 56.detection risk 检查风险
Jd&Qi)1 Ka2U@fK" 57.inappropriate audit opinion 不适当的审计意见
0F`@/C1y55 b=-<4Vu*\ 58.material misstatement 重大的错报
Kom$i<O?48 (iGk]Rtzt 59.tolerable misstatement 可容忍错报
0gHJ%m9s P$.Azrl 60.the acceptable level of detection risk 可接受的检查风险
W$N_GR'4 (SoV2[| 查看《
注会考试《审计》中的128个英文单词(二) 》
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