ON3~!Q) tsTCZ);( 1.audit
审计 20RI S j Z:%~Al: 2.attestation 鉴证
Bt-2S,c,o arj?U=
zy 3.credibility 可信赖程度
[Gb8o' }7|UA%xz 4.audit of financial statements 财务报表
审计 _"c?[n f>_' ]eM% 5.agreed-upon procedures 执行商定程序
odpjEeQ
C nJo6;_MI! 6.high levels of assurance 高水平保证
-Fs<{^E3j ],ISWb 7.compilation 编制
nx'D&,VX .q(1 8.reliability 可靠性
v|u[BmA)*k 3,-xk!W$L 9.relevance 相关性
]PjJy/vkjj iwnFCZVS 10.professional skepticism 职业谨慎
3It9|Y"6[ N(^
q%eHp 11.objectivity 客观性
jAb R[QR1% $4&e{fLt|v 12. professional competence 专业胜任能力
;sn]Blpq 6` @4i'. 13.Senior/CPA-in-charge 项目经理
ify}xv .+ g8zbD4 14.audit engagement letter 业务约定书
<C,lHt 0_faJjTbP; 15.recurring audit 连续审计
=5m~rJ<{ [kyIF\0 16.the client 委托人
u3ns-e e2l!L*[g 17.change
CPA 更换
注册会计师 W #kOcw "xKykSk 18.the existing CPA 现任注册
会计师
S
7 *LV; m_g2Cep 19.the successor CPA 后任注册
会计师 tjTnFP/= (7_}UT@w- 20.the preceding CPA前任
注册会计师 ev;R; 0< "nEfk{ g 21.issue the audit report 出具审计报告
m3i+b ||t"}Y 22.expert 专家
^6(Nu|6\@ of k@.TmO 23.the board of directors 董事会
&;]KntxB NhYce> 24.knowledge of the entity‘ s business 了解被审计单位情况
.~t.B!rVSB V 0M&D, 25.assess material misstatement risks评估重大错报风险
+ =N#6#1 #XP
Y\n^k 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
cg]>*lH ^\ocH|D 27.a general knowledge of —— 初步了解―――的情况
6_wj,7 -\V!
f6Q 28.a more knowledge of—— 进一步了解的情况
84}Pu%
TKBW2 29.the prior year‘s working papers 以前年度
工作底稿
hiQ #< +1o4l i 30.minutes of meeting 会议纪要
$\A=J \x9.[?;=e 31.business risks 经营风险
M4`.[P4 +<1MY'>
y 32.appropriateness 适当性
1ms(03dp qRnD{g|{1 33.accounting estimate 会计估计
Q^k\q -.=:@H}r 34.management representations 管理层声明
GLE/ 1 r#X6jU 35.going concern assumption 持续经营假设
P/XCaj3a[ ]5Mq^@mD' 36.audit plan 审计计划
6A23H7 GI _.[ 37.significant audit areas 重点审计领域
#l?E2
U4WL #Li6RSeW 38.error 错误
O-jpS?@ l1I\khS 39.fraud舞弊
[;RO= o;5 ns 40.modified or additional procedures 修改或追加审计程序
\\UOpl gql^Inx< 41.misappropriation of assets 侵占资产
cWS 0B $$ s i=m5$V 42.transactions without substance 虚假交易
2{;~Bgd tEFbL~n
43.unusual pressures 异常压力
/fDXO;tN JK
y06I 44.the suspected noncompliance 涉嫌存在违法行为
O
!
iN
UOYhz. 45.materialiy 重要性
Lsb
` ,: h51)kN: 46.exceed the materiality level 超过重要性水平
thK4@C|X4 '74*-yd 47.approach the materiality level 接近重要性水平
>o,l/#z =Hf`yH\# 48.an acceptably low level 可接受水平
' |Ia-RbX 8qF OO3c\V 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
5|_El/G ;@$v_i 50.misstatements or omissions 错报或漏报
]7DS>%mY( 'S#D+oF(1~ 51.aggregate 总计
vMv?
fE" X 3q2XU 52.subsequent events 期后事项
P5Is#7udN8 4IGn,D^ 53.adjust the financial statements 调整财务报表
"l[ c/q[
-ztgirU 54.perform additional audit procedures 实施追加的审计程序
mGP&NOR0^y =s/UF _JN 55.audit risk 审计风险
h"ZR`?h bBg=X}9 56.detection risk 检查风险
y1Op Z Bm4fdf#A] 57.inappropriate audit opinion 不适当的审计意见
$*q^7ME 9gQ
]!Oq 58.material misstatement 重大的错报
N4rDe]JnPR fq4[/%6,O 59.tolerable misstatement 可容忍错报
2qpUUo f )PCh;P0C 60.the acceptable level of detection risk 可接受的检查风险
7v]9) W=y Hkzx(yTi
查看《
注会考试《审计》中的128个英文单词(二) 》
!cNw8"SIU 4#Cm5xAt6