Z?.:5# gEX:S(1QP 1.audit
审计 ":5~L9&G ]IN- 2.attestation 鉴证
LA( f]Xmc H{p[Ghp 3.credibility 可信赖程度
_Eet2;9 e!O &~#'h} 4.audit of financial statements 财务报表
审计 %a%+!wX0x Py( w T%w 5.agreed-upon procedures 执行商定程序
;tZ}i4Ud P7M0Ce~iW 6.high levels of assurance 高水平保证
+9&ulr w+:+r/!g 7.compilation 编制
bYRQI=gW': >B|ofwm* 8.reliability 可靠性
J-HabHv
6PVlZ 9.relevance 相关性
cHfK-R 0hEF$d6U 10.professional skepticism 职业谨慎
sZ\i(eIU pJ<)intcbE 11.objectivity 客观性
9
u6
g |2+c DR 12. professional competence 专业胜任能力
n~L'icD[ O;.d4pO(tC 13.Senior/CPA-in-charge 项目经理
oQE_?">w `0-m`> 1> 14.audit engagement letter 业务约定书
_ ;v_L vM$#m1L? 15.recurring audit 连续审计
*>R/(Q }1E_G 16.the client 委托人
oWn_3gzw; G!f E'B 17.change
CPA 更换
注册会计师 M\x7=*\ l7FZ;
%& 18.the existing CPA 现任注册
会计师
)Q N=>J TO8\4p*tE 19.the successor CPA 后任注册
会计师 'SXpb?CZ FL*w(Br. 20.the preceding CPA前任
注册会计师 `OF
g.R| h_}BmJ h_ 21.issue the audit report 出具审计报告
+b:h5, 3vEjf 22.expert 专家
UBpM8 /U q,19NZ 23.the board of directors 董事会
.
,(uoK{ RaJ}>e 24.knowledge of the entity‘ s business 了解被审计单位情况
v:so85(S< (*@~HF,t= 25.assess material misstatement risks评估重大错报风险
R&d_WB4w s`7
_J9 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
M`f;- N*c?Er@8U 27.a general knowledge of —— 初步了解―――的情况
+BTNm66Z 5<>R dLo 28.a more knowledge of—— 进一步了解的情况
:7AauoI W.7d{
@n 29.the prior year‘s working papers 以前年度
工作底稿
4w/t$lR T3PaG\5B 30.minutes of meeting 会议纪要
% /wP2O< H;"N|pBy 31.business risks 经营风险
_yXeX
`qy6qKl
N 32.appropriateness 适当性
"Ezr- 4 "=0lcbC 33.accounting estimate 会计估计
d1LTyzLr &B>uPZ] 34.management representations 管理层声明
w[n>4?"{ MsVI <+JZ 35.going concern assumption 持续经营假设
kA9 X!)2w D-\'P31 36.audit plan 审计计划
@XSu?+s) !n?*vN=S 37.significant audit areas 重点审计领域
]9l% gpTF^.( 38.error 错误
kJ5?BdvM& s9Q)6=mE 39.fraud舞弊
Bo\dt@0; 3Tte8]0 40.modified or additional procedures 修改或追加审计程序
<38@b
]+
{83He@ 41.misappropriation of assets 侵占资产
\(v_", r:\ 5/0( 42.transactions without substance 虚假交易
kl<B*:RqH b"3T(#2<* 43.unusual pressures 异常压力
UHDI9>G~, ,h(+\^
?, 44.the suspected noncompliance 涉嫌存在违法行为
JV*,!
5 7&S|y]$~ 45.materialiy 重要性
V<R+A* gY: X QoT},
C 46.exceed the materiality level 超过重要性水平
UK9MWC5g9 f0`rJ?us 47.approach the materiality level 接近重要性水平
)|1JcnNSa 2/o/UfYjgF 48.an acceptably low level 可接受水平
S5JR`o
XjM) /-w 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
sYW)h$p;D kIZdND& 50.misstatements or omissions 错报或漏报
E3C[o! 5 jtOsb91c} 51.aggregate 总计
>Ti2E+}[M ~0$F
V 52.subsequent events 期后事项
wN0OAbtX' ~rfjQPbh9x 53.adjust the financial statements 调整财务报表
hb\Y )HSp/ X!+ a;wr 54.perform additional audit procedures 实施追加的审计程序
=id $ .F$AmVTN 55.audit risk 审计风险
D{d$L9. aI#n+PW 56.detection risk 检查风险
%Yn)t3d gBS#Z. 57.inappropriate audit opinion 不适当的审计意见
ZUI\0qh+ a9_KQ=&CI 58.material misstatement 重大的错报
])l[tVHm 2%yJo7f$[ 59.tolerable misstatement 可容忍错报
P
T.jR* #\;w:: 60.the acceptable level of detection risk 可接受的检查风险
!>);}J!e] _o"3gfH&sJ 查看《
注会考试《审计》中的128个英文单词(二) 》
hCoLj6Vx :|mkI#P.