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* z,] mi% 1.audit
审计 M1{ru~Z9 H0!W:cIS;l 2.attestation 鉴证
qa>Z?/w xqP DL9\ 3.credibility 可信赖程度
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4.audit of financial statements 财务报表
审计 PVK. %y9 $K_G|Wyi 5.agreed-upon procedures 执行商定程序
nT(Lh/ 5somoV B 6.high levels of assurance 高水平保证
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L 7.compilation 编制
hFLD2< hUL5V1-j 8.reliability 可靠性
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k"^: 3&39M& 9.relevance 相关性
GJpQcse% mmN!=mf* 10.professional skepticism 职业谨慎
W3AtO #3fS_;G 11.objectivity 客观性
UEm~5,>$0 ^p@R!228 12. professional competence 专业胜任能力
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66i <B+xE?v4 13.Senior/CPA-in-charge 项目经理
d&N[\5q \=3fO( 14.audit engagement letter 业务约定书
>gj%q$@ K<BS%~,I 15.recurring audit 连续审计
#CRAQ#:45( &CtWWKS" 16.the client 委托人
E~[v.3` UKfC!YR2J8 17.change
CPA 更换
注册会计师 TGSUbBgU )/32sz]~ 18.the existing CPA 现任注册
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oRp;9 ;+86q"&n 19.the successor CPA 后任注册
会计师 kNqIPvuMr ,PmQ}1kGW 20.the preceding CPA前任
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c[)U 21.issue the audit report 出具审计报告
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SM -W6r.E$mC 22.expert 专家
fo$5WTY '[T#d! T 23.the board of directors 董事会
)&jE<C0 ,_G((oS40 24.knowledge of the entity‘ s business 了解被审计单位情况
4`KQ@m GnCO{"n 25.assess material misstatement risks评估重大错报风险
.aA8'/ Zze(Ik 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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F^j\ -GqMis}c 27.a general knowledge of —— 初步了解―――的情况
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Xa=M{x bwr}Ge 29.the prior year‘s working papers 以前年度
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G!%Cc0d"7 Nt>wzPd) 30.minutes of meeting 会议纪要
Ke5fe# /:<.Cn>- 31.business risks 经营风险
|=\w b^l+ ptA-rX. 32.appropriateness 适当性
W7sx/O9 ]j^V5y" 33.accounting estimate 会计估计
RhL!Zz Pc{0Js5VzE 34.management representations 管理层声明
|afzW=8' ZRD@8'1p 35.going concern assumption 持续经营假设
CO)BF%?B lZ\8$,B) 36.audit plan 审计计划
z 8w&;Ls sF+mfoMtG 37.significant audit areas 重点审计领域
hwon^? dxz.%a@PW 38.error 错误
.b3cn Gtyy^tz[ 39.fraud舞弊
a4B#?p KX|7mr90K 40.modified or additional procedures 修改或追加审计程序
n)~9 cb9ndZ)v. 41.misappropriation of assets 侵占资产
-0tHc=\u( @~Uu]1 42.transactions without substance 虚假交易
s={jwI50 nc0!ag 43.unusual pressures 异常压力
xDJs0P4 cyQ&w>' 44.the suspected noncompliance 涉嫌存在违法行为
@$e!|.{1q m\XgvpvrP 45.materialiy 重要性
"1#piJ P:p@Iep 46.exceed the materiality level 超过重要性水平
$_u9Y! ZQ0R3=52r 47.approach the materiality level 接近重要性水平
4ox[, S<-e/`p=H 48.an acceptably low level 可接受水平
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& `<3/k 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
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t/3t69 \x jMH=lQ+8 51.aggregate 总计
iaq+#k@ V A<+veqb4 52.subsequent events 期后事项
zx(=ArCRr >=WlrmI 53.adjust the financial statements 调整财务报表
!^,<nP 7M#irCX 54.perform additional audit procedures 实施追加的审计程序
w7;,+Jq 5*n3*rbU: 55.audit risk 审计风险
]W7e2:Hra }kCaTI?@# 56.detection risk 检查风险
`u *:wJsv l-} );zH74 57.inappropriate audit opinion 不适当的审计意见
7a0kat'\ xv+47.?N 58.material misstatement 重大的错报
E &wz0d;gf $z"1&y) 59.tolerable misstatement 可容忍错报
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Avc9W[4 ISbhC!59 查看《
注会考试《审计》中的128个英文单词(二) 》
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