hW')Sp B4/>H| 1.audit
审计 *"2+B&Y Tb}4wLu 2.attestation 鉴证
udH7}K v G5_=H,Vmd 3.credibility 可信赖程度
@s>Czm5 @u+]aI!`- 4.audit of financial statements 财务报表
审计 E =67e=h 68|E9^`l 5.agreed-upon procedures 执行商定程序
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kP_6T09 6.high levels of assurance 高水平保证
eIF5ZPSZi EP&,MYI%E 7.compilation 编制
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8.reliability 可靠性
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, pfG 9.relevance 相关性
S}3fr^{. bP#:Oi0v` 10.professional skepticism 职业谨慎
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+zi {W`%g^Z|H 12. professional competence 专业胜任能力
MKCsv+ 6wRd<]C 13.Senior/CPA-in-charge 项目经理
/<k/7TF` N% B>M7-= 14.audit engagement letter 业务约定书
g =hg%gRy" DK~xrU' 15.recurring audit 连续审计
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9TOQA qo~O|~ 16.the client 委托人
+E+p"7 rKc9b<Ir 17.change
CPA 更换
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0auYG><= aK~8B_5k8 19.the successor CPA 后任注册
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' 2;b\9R^>A 20.the preceding CPA前任
注册会计师 }#+^{P3 ; r<EY]f^`u 21.issue the audit report 出具审计报告
iVr J Q nF:4}qy\ 22.expert 专家
c#]4awHU 3`?7<YJ 23.the board of directors 董事会
:Ov6_x]* M0"_^? 24.knowledge of the entity‘ s business 了解被审计单位情况
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I 1H`,WQ1mG 25.assess material misstatement risks评估重大错报风险
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( w.o@7|B1N 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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l&zilVVm 27.a general knowledge of —— 初步了解―――的情况
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7GZNt 29.the prior year‘s working papers 以前年度
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34>X`[o (mB&m@-N 30.minutes of meeting 会议纪要
VQ@ $HzBD.CF|x 31.business risks 经营风险
2tO,dx ,qwuLBW 32.appropriateness 适当性
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IP pN@ 7A7?GDW 34.management representations 管理层声明
JR|ck=tq wHLLu~m\ 35.going concern assumption 持续经营假设
u#~RkY7s |e&\<LwsP 36.audit plan 审计计划
/N.b%M]! djZqc5t 37.significant audit areas 重点审计领域
NxY#NaE:?4 9*wK@yEl 38.error 错误
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6MW{,N P+sW[: 40.modified or additional procedures 修改或追加审计程序
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s5D 41.misappropriation of assets 侵占资产
]W!0$'o T-L||yE,h 42.transactions without substance 虚假交易
>=>2m2z= Or+U@vAnk 43.unusual pressures 异常压力
bJ%h53 w9imKVry 44.the suspected noncompliance 涉嫌存在违法行为
qDIZJh 3hH<T.@) 45.materialiy 重要性
b%`1cV *&W"bOMH* 46.exceed the materiality level 超过重要性水平
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{P./==^0 aXYY:; 48.an acceptably low level 可接受水平
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i0_hZ !pW0qX\1n 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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GxxW&y 50.misstatements or omissions 错报或漏报
t:Q*gWRh Lq^)R 51.aggregate 总计
cq]6XK-W y%T_pTcU 52.subsequent events 期后事项
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Ph W!(zT6# 53.adjust the financial statements 调整财务报表
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20 54.perform additional audit procedures 实施追加的审计程序
FZlWsp= RrB&\9= 55.audit risk 审计风险
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( 56.detection risk 检查风险
CdQ!GS<'y R 9\*#c 57.inappropriate audit opinion 不适当的审计意见
@9s$4DS ,O(hMI85] 58.material misstatement 重大的错报
/4Gt{ygSr fZF@k5*\ 59.tolerable misstatement 可容忍错报
&QgR*,5eo i/4>2y9/F4 60.the acceptable level of detection risk 可接受的检查风险
&8lZNv8;(p e"<OELA 查看《
注会考试《审计》中的128个英文单词(二) 》
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