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审计 ,8U&?8l vdivq^%=a 2.attestation 鉴证
t5\-v_mG=& KX ,S 3.credibility 可信赖程度
^}/PGG\~r Gp?a(-K5 4.audit of financial statements 财务报表
审计 mqD}BOif yVU^M?`# 5.agreed-upon procedures 执行商定程序
K[Y I4pt7 4;e5H_}Oo 6.high levels of assurance 高水平保证
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7Oc ^a0um/+M} 7.compilation 编制
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DE}K~}sbd nv*FT 9.relevance 相关性
6Zm# bFQ S 6@u@C 10.professional skepticism 职业谨慎
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3`t#UY).F JU1~e@/'% 12. professional competence 专业胜任能力
O,{6*[)@ q/4J.jL 13.Senior/CPA-in-charge 项目经理
{Z(h.de 3oF45`3FV 14.audit engagement letter 业务约定书
Q 3hKk$Y ZCMw3]* 15.recurring audit 连续审计
H%qsjB^ JFcLv=U 16.the client 委托人
S'Q@ScJ &N2N6&Ta/ 17.change
CPA 更换
注册会计师 ?8npG]L) TV)h`\|Z* 18.the existing CPA 现任注册
会计师
132{#tG] jFQQ`O V 19.the successor CPA 后任注册
会计师 l%k\JY- !`Fxa4i> 20.the preceding CPA前任
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l_\71 |7'df &CA 21.issue the audit report 出具审计报告
>,V9H$n xK *b1CB 22.expert 专家
8g@<d^8@ zqim R#u 23.the board of directors 董事会
%P;lv*v. B]nEkO'a: 24.knowledge of the entity‘ s business 了解被审计单位情况
BRw .]&/ N]>=p.#j 25.assess material misstatement risks评估重大错报风险
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"0"nw2g? R/~p>apg8 27.a general knowledge of —— 初步了解―――的情况
Z;ht F&!6jv 28.a more knowledge of—— 进一步了解的情况
H4WP~(__ >6ni")Q9 29.the prior year‘s working papers 以前年度
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5bRJS70M )tC5Hijq, 30.minutes of meeting 会议纪要
k :(SCHf du<tGsy 31.business risks 经营风险
H[6:_**?o VACQ+ 32.appropriateness 适当性
lp.ldajN Km qMFB62 33.accounting estimate 会计估计
Y+kfBvxyf E-T)*`e 34.management representations 管理层声明
C8J[Up l.q&D< _ 35.going concern assumption 持续经营假设
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(li., b)6D_Az7c 36.audit plan 审计计划
XQY#716) QmQ=q7 37.significant audit areas 重点审计领域
P{8iJ`rBG \ ZgE 38.error 错误
|UkR'Ma AFq~QXmr) 39.fraud舞弊
&fDIQISC Gw}%{=D9 40.modified or additional procedures 修改或追加审计程序
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WRu1 41.misappropriation of assets 侵占资产
@CpfP;*{w` 8o3E0k1 42.transactions without substance 虚假交易
GA$V0YQX G"r1+# 43.unusual pressures 异常压力
ahJ`T*)HY j_qbAP 44.the suspected noncompliance 涉嫌存在违法行为
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M92dZ1+6 45.materialiy 重要性
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6/f7< mUNn%E:7@{ 47.approach the materiality level 接近重要性水平
.N,bIQnj Xc =Y 48.an acceptably low level 可接受水平
oI?3<M^ EuEZ D+ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
Uf1!qP/H? 'f#{{KA 50.misstatements or omissions 错报或漏报
piJu+tUy ^PDJ0k/u1 51.aggregate 总计
zG }@0 e6`Jbu+J<f 52.subsequent events 期后事项
X1DF*wI E~DQ-z 53.adjust the financial statements 调整财务报表
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U'k*_g .u)X3..J 55.audit risk 审计风险
RF`.xQ26= T]^62(So 56.detection risk 检查风险
nXaC3W:" oTEL?hw5 57.inappropriate audit opinion 不适当的审计意见
.8 2P(}h ]{sU&GqBLe 58.material misstatement 重大的错报
1rNzJ;' |T<_ 5Ik 59.tolerable misstatement 可容忍错报
8Q.T g. o8 IL$: 60.the acceptable level of detection risk 可接受的检查风险
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){)Z F3y9@dA] 查看《
注会考试《审计》中的128个英文单词(二) 》
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