TSKR~3D# x%OJ3Qjj= 1.audit
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Y #)z7&nD 2.attestation 鉴证
%+ur41HM yq,%<%+ 3.credibility 可信赖程度
Dfw%Bu aB)G!Rm& 4.audit of financial statements 财务报表
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'iAY 5Tiap8x+< 5.agreed-upon procedures 执行商定程序
QR(j7>+J^ szas(7kDS 6.high levels of assurance 高水平保证
KDu~,P] R/ 3#(5 7.compilation 编制
^#&PTq> C`b)}dY 8.reliability 可靠性
u=&$Z ?X3uPj9if 9.relevance 相关性
NY\-p=3c7= f1X]zk(=W 10.professional skepticism 职业谨慎
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7-2,|(Xg Q0(3ps~H 13.Senior/CPA-in-charge 项目经理
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yv 14.audit engagement letter 业务约定书
v.{I^= <c]? 15.recurring audit 连续审计
2/RW( U \5R>+[n! 16.the client 委托人
TM0DR'. O^<\]_l 17.change
CPA 更换
注册会计师 &C.m*^`^ {^6<Ohe4j 18.the existing CPA 现任注册
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mmBZ}V+&= gtJCvVj>g 19.the successor CPA 后任注册
会计师 _0!<iN L C:{&cIFrPe 20.the preceding CPA前任
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<5G# 21.issue the audit report 出具审计报告
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6@u|h 22.expert 专家
@+(a{%~7y EV|L~^Q 23.the board of directors 董事会
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kN8d 24.knowledge of the entity‘ s business 了解被审计单位情况
L0>w|LpRc ( Y)a`[B 25.assess material misstatement risks评估重大错报风险
&~sk7iGi Qm2(Z8Gh 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
xT;j_'9U; : ?z E@Ct 27.a general knowledge of —— 初步了解―――的情况
#u$ Z/, w$FN(BfA 28.a more knowledge of—— 进一步了解的情况
iYb{qv_4 '^~38=FA 29.the prior year‘s working papers 以前年度
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Xr$hQbl5D of>}fJ_p 30.minutes of meeting 会议纪要
O`FuXB(t hnnPi 31.business risks 经营风险
Mp)|5<% V|G[j\]E< 32.appropriateness 适当性
NK|m7( jW0aIS2O 33.accounting estimate 会计估计
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MJ 9}Qrb@DT 34.management representations 管理层声明
V SUz+W `)_11ywZ 35.going concern assumption 持续经营假设
hv8j$2m 4Vrx9 sA1 36.audit plan 审计计划
4{J'p19 iWMgU:T 37.significant audit areas 重点审计领域
4&'_~ qU HK!Vd_&9, 38.error 错误
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S[L2vM) BRGTCR 40.modified or additional procedures 修改或追加审计程序
9S$?2z".2 \|q.M0 41.misappropriation of assets 侵占资产
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DU.[Sp E!v^j=h$u 43.unusual pressures 异常压力
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XqK\'8]\Mw z]F4Z'(e. 45.materialiy 重要性
vV+>JM6<K &yQM8J~ 46.exceed the materiality level 超过重要性水平
1[r; >Gyg`L\ 47.approach the materiality level 接近重要性水平
ufWd)Q \~`qE<Q/ 48.an acceptably low level 可接受水平
O.~@V(7ah qvhol 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
kFF)6z:2 7+^4v(s 50.misstatements or omissions 错报或漏报
?{M!syD< )XAD#GYM 51.aggregate 总计
~TEKxgU 60St99@O 52.subsequent events 期后事项
1F_ 1bAh$ Nd.Tda!Kg 53.adjust the financial statements 调整财务报表
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U?:<clh 0kB!EJ<OdG 55.audit risk 审计风险
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6[W Obm@2;^g6 56.detection risk 检查风险
Z/@%MEU[zl :g[G&Ds8 57.inappropriate audit opinion 不适当的审计意见
34P5[j!h \XXS; 58.material misstatement 重大的错报
VT&R1)c 63?fn~0\ 59.tolerable misstatement 可容忍错报
wf8GH}2A h7H#sL[^ 60.the acceptable level of detection risk 可接受的检查风险
h.W;Dmf6] JV#)?/a$z 查看《
注会考试《审计》中的128个英文单词(二) 》
g)Byd\DS #815h,nP+