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Mcli! ZitM<Qi&y 1.audit
审计 '/W$9jm PMzPj, 2.attestation 鉴证
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U&5*>fd= JB_fS/I 4.audit of financial statements 财务报表
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~ /(N/DMl[ 5.agreed-upon procedures 执行商定程序
-pC8 L< @A/k"Ax{r 6.high levels of assurance 高水平保证
ht3.e[%'b ~4~`bT9 7.compilation 编制
z|l*5@p Ni,nQ;9 8.reliability 可靠性
%q {q.(M# FcDS*ZEk! 9.relevance 相关性
kBu{ bxL x$Dq0FX!%_ 10.professional skepticism 职业谨慎
!gsvF\XDM +&EXTZ@o 11.objectivity 客观性
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"^ G95,J/w 12. professional competence 专业胜任能力
+#W94s~0V .fA*WQ!lb 13.Senior/CPA-in-charge 项目经理
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w; .e! * QgKo$IF 14.audit engagement letter 业务约定书
wVf~FssN w:~*wv 15.recurring audit 连续审计
p9(y b ep0,4!#FAO 16.the client 委托人
bzgC+yT zG!nqSDG 17.change
CPA 更换
注册会计师 %bW_,b .HqFdsm 18.the existing CPA 现任注册
会计师
"}4%v Zz A4K.,bZ 19.the successor CPA 后任注册
会计师 ^J!q>KJs (i1JRn-
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注册会计师 s{hKl0ds I2cz:U7 21.issue the audit report 出具审计报告
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je4l3Hl 22.expert 专家
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\XW 24.knowledge of the entity‘ s business 了解被审计单位情况
M>8J_{r^ PNU(;&2< 25.assess material misstatement risks评估重大错报风险
em$pU*`P FL0uY0K 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
=OVDJ0ozZ jmok]-pC 27.a general knowledge of —— 初步了解―――的情况
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hsZ/Vnn` '%)R}wgV 29.the prior year‘s working papers 以前年度
工作底稿
2G8pDvBr cNs'GfD} 30.minutes of meeting 会议纪要
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l 6_LeP9s ) 31.business risks 经营风险
e|~MJu+1 ZzT=m*tQ& 32.appropriateness 适当性
ZykMri3bi >t D=t8 33.accounting estimate 会计估计
q}1ZuK`6 B@,9Cx564 34.management representations 管理层声明
yU$MB,1 ab0Sx 35.going concern assumption 持续经营假设
8xpplo8 ?GhyVXS y. 36.audit plan 审计计划
D7Q+w #el27"QP0 37.significant audit areas 重点审计领域
'6KvB 5~Y`ikwxL 38.error 错误
3>,}N9P-v ao(T81 39.fraud舞弊
+SJ.BmT ~5 ^Jv m 40.modified or additional procedures 修改或追加审计程序
R[WiW RfD 'sNZFB# 41.misappropriation of assets 侵占资产
|(7}0]BP0 ^5mc$~1` 42.transactions without substance 虚假交易
)P$(]{ yNTd_XPL 43.unusual pressures 异常压力
K*6 "c.D ?RRO 44.the suspected noncompliance 涉嫌存在违法行为
t6+m` Kq _IH" SVub 45.materialiy 重要性
c:[k+_Zr Bd>~F7VWs 46.exceed the materiality level 超过重要性水平
h}bfZL 3v* ~CQy9 47.approach the materiality level 接近重要性水平
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Tc2.ciU 1MelHW 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
pwUXM?$R 50UdY9E_v} 50.misstatements or omissions 错报或漏报
5&Oc`5QD &&ioGy}1 51.aggregate 总计
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NN' 52.subsequent events 期后事项
~lj~]j qA*~B' 53.adjust the financial statements 调整财务报表
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WXXuO] 54.perform additional audit procedures 实施追加的审计程序
Bous d jW/WG tz 55.audit risk 审计风险
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\OUD +`y(S}Z 56.detection risk 检查风险
?u|??z% t0)1;aBZ 57.inappropriate audit opinion 不适当的审计意见
H`EhsYYK <}a?<):S 58.material misstatement 重大的错报
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5=>1>HYM 59.tolerable misstatement 可容忍错报
Dc9uq5l K+g[E<x\= 60.the acceptable level of detection risk 可接受的检查风险
|Q?h"5i"( ]5Cr$%H= 查看《
注会考试《审计》中的128个英文单词(二) 》
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