q|D*H9[ke g=v[@{9Pw 1.audit
审计 /s:akLBaD |("5 :m 2.attestation 鉴证
SLd9-N}T )>=|oY3 3.credibility 可信赖程度
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=<@b:l hi]\M)l&x 4.audit of financial statements 财务报表
审计
KRcg }>j1j^c1=' 5.agreed-upon procedures 执行商定程序
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|mG" -H_7GVSnl 6.high levels of assurance 高水平保证
VxAR,a1+n yFP#z5G 7.compilation 编制
inGH'nl_ 2gjA>ET`N 8.reliability 可靠性
eP3 itrH( LyXABQ] 9.relevance 相关性
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w /%N~$ &wW 10.professional skepticism 职业谨慎
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7x `[1]wV5(5@ 11.objectivity 客观性
wY}+d0Ch xhMdn3~U 12. professional competence 专业胜任能力
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Vk~}^;`Y 13.Senior/CPA-in-charge 项目经理
`wG&Cy]v 5O%}.}n 14.audit engagement letter 业务约定书
8i"{GGVC 1$2Rs-J 15.recurring audit 连续审计
DFjkp;`1 K<_H`k*x 16.the client 委托人
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Q{Bj(f 17.change
CPA 更换
注册会计师 bm7$D Kp# -)<Nd:A 18.the existing CPA 现任注册
会计师
|s`q+ U - L_Ai/' 19.the successor CPA 后任注册
会计师 gf@'d.W} %F/tbXy{ 20.the preceding CPA前任
注册会计师 wy&*6>. y.eBFf 21.issue the audit report 出具审计报告
%I=J8$B]f I~T?tm 22.expert 专家
nocH~bAf2 W]*wxzf!5z 23.the board of directors 董事会
02S(9^= Vis?cuU/ 24.knowledge of the entity‘ s business 了解被审计单位情况
,zyrBO0 Eq %yrP: fg/ 25.assess material misstatement risks评估重大错报风险
NAocmbfNz 0nuFWV 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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TDM 27.a general knowledge of —— 初步了解―――的情况
O#|E7; 1FX-#Y`e 28.a more knowledge of—— 进一步了解的情况
<Jk|Bmw; (^4%Fk&I- 29.the prior year‘s working papers 以前年度
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BMW4E 5 y%y#Pb| 31.business risks 经营风险
sig_2; `F@yZ4L3S 32.appropriateness 适当性
lb('r"*. v]!7=>/2 33.accounting estimate 会计估计
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Ya 34.management representations 管理层声明
1 &<@(S< 57}q'84 35.going concern assumption 持续经营假设
~eP2PG b,W'0gl 36.audit plan 审计计划
Sm,$~~iq} ]=3O,\ 37.significant audit areas 重点审计领域
l9h;dI{6 o5R\7}]GE 38.error 错误
9.B7Owgr89 (!(bysi9 39.fraud舞弊
2P}RZvUd gr=`_k4~1 40.modified or additional procedures 修改或追加审计程序
one>vi`= 4Ojw&ys@V 41.misappropriation of assets 侵占资产
5 $J +9J>'oe'D 42.transactions without substance 虚假交易
on\\;V_/Q loJ0PY'}= 43.unusual pressures 异常压力
Vmc)or*# e{,/ 44.the suspected noncompliance 涉嫌存在违法行为
K/-D 5U s$_#T 45.materialiy 重要性
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#`$7$Y~] 46.exceed the materiality level 超过重要性水平
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i[Zo$ 47.approach the materiality level 接近重要性水平
kR]SxG9 nmGHJb,$ 48.an acceptably low level 可接受水平
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p~Iz 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
EiUV?Gvz }t'^Au`X 50.misstatements or omissions 错报或漏报
?r<F\rBT7* !Xi>{nV 51.aggregate 总计
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h6x2(: 52.subsequent events 期后事项
*zWn4BckN s_LSsyqo 53.adjust the financial statements 调整财务报表
3XtGi<u 0 y%R 54.perform additional audit procedures 实施追加的审计程序
^@2Vh*k Bl];^W^P 55.audit risk 审计风险
$wTX U^&Cvxc[[ 56.detection risk 检查风险
K7c8_g*>4= P}`1#$ 57.inappropriate audit opinion 不适当的审计意见
{@AcL:Eit ]w>fnew 58.material misstatement 重大的错报
Pa +BE[z Gu).*cU 59.tolerable misstatement 可容忍错报
lv*uXg.k^ }HorR2(`N 60.the acceptable level of detection risk 可接受的检查风险
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jp&g9Q ~*Qpv&y) 查看《
注会考试《审计》中的128个英文单词(二) 》
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