3f&|h^\nD g7V_[R(6 1.audit
审计 6 bO;& 6 hiC?2b{x 2.attestation 鉴证
{a"RXa L`3n2DEBf 3.credibility 可信赖程度
(|u31[ ~UPZ< 4.audit of financial statements 财务报表
审计 -[]';f4]M V#^yX% 5.agreed-upon procedures 执行商定程序
+)/Uu3"= geGeZ5+B 6.high levels of assurance 高水平保证
>i~^TY-& :.&{Z" 7.compilation 编制
p538r[f< p^X^1X7 8.reliability 可靠性
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RHKQ(a# 9.relevance 相关性
A 's-'8m 3 ^}A %-bS 10.professional skepticism 职业谨慎
!% S4n 2\@Z5m3B 11.objectivity 客观性
LmLGki$w A3R#z]Ub 12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理
PT_KXk oXgdLtsu 14.audit engagement letter 业务约定书
Y(VO.fVJK I=rwsL 15.recurring audit 连续审计
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'Y?b 16.the client 委托人
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tY y4jU{, 17.change
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19.the successor CPA 后任注册
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8r:M*25 20.the preceding CPA前任
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#l -{d 21.issue the audit report 出具审计报告
k1}hIAk3u .<&s%{EW 22.expert 专家
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23.the board of directors 董事会
|b.z*G $8=@R' 24.knowledge of the entity‘ s business 了解被审计单位情况
J;QUPpHZ 5Ec/(-F 25.assess material misstatement risks评估重大错报风险
sYn[uPefj pv# 2]v 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
PHra+NY#A Qn+:/zA; 27.a general knowledge of —— 初步了解―――的情况
zx%X~U H lB]38 28.a more knowledge of—— 进一步了解的情况
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K4%/!` r`M6!}oa 30.minutes of meeting 会议纪要
YT-=;uK^S l-)Bivoi 31.business risks 经营风险
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SW 8x]B {"}V&X160o 33.accounting estimate 会计估计
6|;Uq' rT6?!$"%. 34.management representations 管理层声明
mG2'Y) Sz M\2"gT-LV 35.going concern assumption 持续经营假设
5ukp^OxE ,.mBJSE3 36.audit plan 审计计划
8l+H"M&| B$a-og( 37.significant audit areas 重点审计领域
v#oi0-9o[ iEHh{H( 38.error 错误
e XV@. o( G"k 39.fraud舞弊
IOl+t,0x& !iu5OX7K| 40.modified or additional procedures 修改或追加审计程序
vNDu9ovs- )u} Q:`9 41.misappropriation of assets 侵占资产
:#{Xuy: 6 "gj!/e 42.transactions without substance 虚假交易
LR&_2e^[ M0'v&g 43.unusual pressures 异常压力
M"Y0jQ( 0Y+FRB]u 44.the suspected noncompliance 涉嫌存在违法行为
7 &%^>PU7 ff2d@P,! 45.materialiy 重要性
?ny= 4g` jd 46.exceed the materiality level 超过重要性水平
v/QUjXBr |D#2GeBw1h 47.approach the materiality level 接近重要性水平
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NC"yDWnO' -"TR\/ 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
[0@`wZ grom\ 50.misstatements or omissions 错报或漏报
IApT'QNM ^4>k%d 51.aggregate 总计
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b{Zpux+ WI[:-cv 53.adjust the financial statements 调整财务报表
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aW*r 5er@)p_ 54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
FQsUm?ac: 1%~ZRmd e 56.detection risk 检查风险
0D&> Gyc*0 <=um1P3X 57.inappropriate audit opinion 不适当的审计意见
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gwB\<rzG 58.material misstatement 重大的错报
zqySm)o] '-PC7"o 59.tolerable misstatement 可容忍错报
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^ 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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