&eIGF1ws ymtd>P" 1.audit
审计 gv9=quG 1i
u =Y 2.attestation 鉴证
>Dne? 8r H>?F8R_iq 3.credibility 可信赖程度
[h4o7 H>.B99vp 4.audit of financial statements 财务报表
审计 2Pp&d>E4 {]^2R>0Q 5.agreed-upon procedures 执行商定程序
ZW*n /#GUC XvskB[\ 6.high levels of assurance 高水平保证
n>P!u71 )Pli}) 7.compilation 编制
khAqYu") RlsVC_H\ 8.reliability 可靠性
Tr&E4e )r9b:c\ 9.relevance 相关性
Fd7*]a '&by3y5w-3 10.professional skepticism 职业谨慎
/BpxKh
2p
YUscz!rM 11.objectivity 客观性
H] k'?; s*Ih_Ag=: 12. professional competence 专业胜任能力
,GrB'N{8e $}R$t- 13.Senior/CPA-in-charge 项目经理
Kd3QqVJBz1 .^[_V 14.audit engagement letter 业务约定书
)47MFNr~> B,_`btJh 15.recurring audit 连续审计
m_*R.a ioV_oR9I 16.the client 委托人
Z
)&D`RCf i"HgvBHx 17.change
CPA 更换
注册会计师 We}lx{E gi]ZG 18.the existing CPA 现任注册
会计师
|;u}sX1t9 rGlRAn#?, 19.the successor CPA 后任注册
会计师 kq-6HDR X
\f[ 20.the preceding CPA前任
注册会计师 S &JJIFftO zX kx7d8 21.issue the audit report 出具审计报告
F
Z!J \Hwg) Uc{ 22.expert 专家
7byCc_, K>1X}ZMdD( 23.the board of directors 董事会
PJgp+u< ~ y;y(4< 24.knowledge of the entity‘ s business 了解被审计单位情况
u1cu]S
j0 KrKu7]If6# 25.assess material misstatement risks评估重大错报风险
+l?; ) ^Y04qeRd 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
* Msr15 7>i2OBkAhB 27.a general knowledge of —— 初步了解―――的情况
jtKn3m7 +p ALGgAX3t 28.a more knowledge of—— 进一步了解的情况
:Q@)*kQH z^W$%G 29.the prior year‘s working papers 以前年度
工作底稿
},
c,30V' Q_zr\RM> 30.minutes of meeting 会议纪要
Ct]A%=cZW lIf(6nm@ 31.business risks 经营风险
|}[nH> 1H{jy^sP 7 32.appropriateness 适当性
'iUg[{'+ 9"sDm}5% 33.accounting estimate 会计估计
.Q&rfH3 &~-~5B|3" 34.management representations 管理层声明
& ,L9O
U (/h5zCc/v 35.going concern assumption 持续经营假设
UG2w 1xqHw ~xyw>m+o. 36.audit plan 审计计划
cxP6-tV% T_#,
A0 G 37.significant audit areas 重点审计领域
;sPzOS9 I*\^,ow 38.error 错误
8#LJ* o R,Oe$J< 39.fraud舞弊
Q:MhjkOr} .px:e)iW 40.modified or additional procedures 修改或追加审计程序
Yrn"saVc, .g% Y@r)=5 41.misappropriation of assets 侵占资产
.ve *Vp zAScR
g$:? 42.transactions without substance 虚假交易
v{;7LXy0 @CQb[!9C
43.unusual pressures 异常压力
Q M1F?F Xl%0/o 44.the suspected noncompliance 涉嫌存在违法行为
P7GRSjG Bw<rp- 45.materialiy 重要性
6Nh0 TGV 46.exceed the materiality level 超过重要性水平
+=P@HfVfiq tRfm+hqRZ 47.approach the materiality level 接近重要性水平
/ 8gL
.i$ @q8an 48.an acceptably low level 可接受水平
$=aI"(3& R+=a`0_S 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
-50AX1h31: /-Qv?" 50.misstatements or omissions 错报或漏报
61K"(r~ |)U|:F/{@ 51.aggregate 总计
'$m
7ft} LSd*|3E}n 52.subsequent events 期后事项
(f1M'w/OD kv?|'DN 53.adjust the financial statements 调整财务报表
8+'C_t/0i F 3RB 54.perform additional audit procedures 实施追加的审计程序
jqcz\n d 0SV \{]2 55.audit risk 审计风险
i~yX tya ,M6ZZ* ,e 56.detection risk 检查风险
>Da~Q WW| ^toAw8A=@0 57.inappropriate audit opinion 不适当的审计意见
~+n,1]W_ RtV.d\ 58.material misstatement 重大的错报
\54}T4R $Ua56Y 59.tolerable misstatement 可容忍错报
@Hjea1@t "pvZ,l>8f 60.the acceptable level of detection risk 可接受的检查风险
pGWA\}' d53 L65[ 查看《
注会考试《审计》中的128个英文单词(二) 》
7'w0 dcq#TBo8