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Q.3oDq 1.audit
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fOE8{O^W AqPE.mf 3.credibility 可信赖程度
5_bIc=L1 {s=n "*Qp) 4.audit of financial statements 财务报表
审计 |'w_5?|4 aq'dC=y 5.agreed-upon procedures 执行商定程序
8db J' c4]/{!4 Q 6.high levels of assurance 高水平保证
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'S_kD! BO XS$5TNI 8.reliability 可靠性
h5+qP"n!?q }LXS!Ff: 9.relevance 相关性
v35wlt^} >(v%"04|e 10.professional skepticism 职业谨慎
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XkB^.[B s0,\[rM 12. professional competence 专业胜任能力
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Ix+===6 13.Senior/CPA-in-charge 项目经理
"`b"PQ<x q1 :Y]Rbe 14.audit engagement letter 业务约定书
h8IjTd]z{$ d>ltL`xn 15.recurring audit 连续审计
WM& k jft%\sY 16.the client 委托人
F[q:jY h'{}eYb+ 17.change
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w]PG@ 18.the existing CPA 现任注册
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'b#`)w@/= l `D>h2] 19.the successor CPA 后任注册
会计师 B;SN}I Au+SCj 20.the preceding CPA前任
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m$T?~oo 21.issue the audit report 出具审计报告
h@{U>U7 b;wf7~a* 22.expert 专家
Y{].%xM5 g.AMCM?z 23.the board of directors 董事会
;]ojfR=?% Qt+|s&HGt 24.knowledge of the entity‘ s business 了解被审计单位情况
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oY!nM%z/ 19 h7 M 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
s?;rP,{:p !Vtt.j &4 27.a general knowledge of —— 初步了解―――的情况
U.7;:W}c _dCsYI% 28.a more knowledge of—— 进一步了解的情况
Q>\y%&df X[L6Av 29.the prior year‘s working papers 以前年度
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DNsDEU I }AO_rtb 30.minutes of meeting 会议纪要
wRgh`Hc\} &!I^m 31.business risks 经营风险
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.EDL. 32.appropriateness 适当性
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33.accounting estimate 会计估计
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! wzID liEb(<$a 34.management representations 管理层声明
kyQUaFG F$kLft[: 35.going concern assumption 持续经营假设
R} nY8zE az7<@vSXi 36.audit plan 审计计划
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37.significant audit areas 重点审计领域
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!!Tk'=t9"3 $y!k)"k 39.fraud舞弊
{I s?>m4 '}a[9v76 40.modified or additional procedures 修改或追加审计程序
4l! ^"=rh &FrW(>2 41.misappropriation of assets 侵占资产
q7}$F]UM" qzv$E;zAl 42.transactions without substance 虚假交易
zx7*Bnu0 Rul Zh2C 43.unusual pressures 异常压力
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@;>TmLs :[gM 5G 45.materialiy 重要性
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Wx}+Vq<q 8" Z!: =A 47.approach the materiality level 接近重要性水平
s&S8P;K| 9wLV\>i[k 48.an acceptably low level 可接受水平
1nh2()QI[ tN|sHgs 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
mq$mB1$3u 3 wVN:g7 50.misstatements or omissions 错报或漏报
XZhX%OT! ARYqX\-e 51.aggregate 总计
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v#/Uq?us 52.subsequent events 期后事项
Ou IoO +O23@G?x 53.adjust the financial statements 调整财务报表
jyF0asb \nV|Y=5 54.perform additional audit procedures 实施追加的审计程序
Ww*='lz se](hu~w 55.audit risk 审计风险
L{$ZL & ^.Y"<oZSS 56.detection risk 检查风险
=Haqr*PDx )%8oE3O# 57.inappropriate audit opinion 不适当的审计意见
F,#)8>O !pI)i*V| 58.material misstatement 重大的错报
-A}*Aa'\ ~o`I[-g) 59.tolerable misstatement 可容忍错报
}fw;{&s{z 5,!,mor$] 60.the acceptable level of detection risk 可接受的检查风险
| ]`gps UJkg|eu 查看《
注会考试《审计》中的128个英文单词(二) 》
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