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<O&= t4h5R 1.audit
审计 %5jxq9:K [K%Jt 2.attestation 鉴证
#2|sS|0 < si0jXue~j\ 3.credibility 可信赖程度
^25$=0 V<P@hAAr 4.audit of financial statements 财务报表
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`<q{8 5.agreed-upon procedures 执行商定程序
?\.P 4LKOBiEM 6.high levels of assurance 高水平保证
Wv$e/N`l L<5go\!bV 7.compilation 编制
d(42ob.Tr Bglh}_X 8.reliability 可靠性
2~~Q NWN AgO:"'c 9.relevance 相关性
)=ZWn,ZB ]`]m41+w 10.professional skepticism 职业谨慎
yAXw?z!`O n+j'FfSz 11.objectivity 客观性
L)4TW6IUk o=4d2V%m 12. professional competence 专业胜任能力
?ZE1>L7e qzsS"=5 13.Senior/CPA-in-charge 项目经理
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E)2b:h :1=mNrg 14.audit engagement letter 业务约定书
$nBzYRc"3 "VB-=. A 15.recurring audit 连续审计
?,TON5Fl- zEpcJHI% 16.the client 委托人
315Rk!{AJ 0B>{31) 17.change
CPA 更换
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18.the existing CPA 现任注册
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mvlK~c8 $yI!YX& 19.the successor CPA 后任注册
会计师 >/eQjp?: aZ@Ke$jD 20.the preceding CPA前任
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0: 21.issue the audit report 出具审计报告
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1j9 .Q;9 y!)Z ^u 24.knowledge of the entity‘ s business 了解被审计单位情况
(KK9/k %7z 25.assess material misstatement risks评估重大错报风险
t/#[At5p= b-;+&Rb 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
)1Z*kY?f! q_ykB8Ensa 27.a general knowledge of —— 初步了解―――的情况
t%/Y^N; pEw &i 28.a more knowledge of—— 进一步了解的情况
^kzw/.I{ m+s^K{k} 29.the prior year‘s working papers 以前年度
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YJ_LD6PL9 :(!il? 30.minutes of meeting 会议纪要
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=(k K9;pX2^z9 31.business risks 经营风险
Wx;:_F7'\ K#}DXq 32.appropriateness 适当性
+79?}| oZA?}#DRl 33.accounting estimate 会计估计
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rH8w||S2U ?Xx,[Z& 35.going concern assumption 持续经营假设
JD^(L~ n] n [[rI0]g 36.audit plan 审计计划
l+*^P'0u !gWV4vC 37.significant audit areas 重点审计领域
"nf.kj:> <9@I50; 38.error 错误
_}vD?/$L ^EPM~cEY\ 39.fraud舞弊
6NVf&;laQ 7xb z)FI 40.modified or additional procedures 修改或追加审计程序
!=V>DgmW :CNHN2 J 41.misappropriation of assets 侵占资产
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l23_K7 42.transactions without substance 虚假交易
+FP*RNM zC\ pd# 43.unusual pressures 异常压力
:[ F`tDL b?hdWQSW7 44.the suspected noncompliance 涉嫌存在违法行为
?H#]+SpOcv }:5AB93( 45.materialiy 重要性
OQ;DqV \H!ECTI 46.exceed the materiality level 超过重要性水平
#joGIw 559znM= 47.approach the materiality level 接近重要性水平
TyY[8J| (f,D$mX 48.an acceptably low level 可接受水平
k-@CcrepF : |#Iw 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
5P9hm[ E5w.wx 50.misstatements or omissions 错报或漏报
.cdm@_Ls RMMx6L|-: 51.aggregate 总计
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*z!!zRh3x qsk8 # 54.perform additional audit procedures 实施追加的审计程序
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5O!AjP 55.audit risk 审计风险
lR\=] ]7I> Z"<aS&GH 56.detection risk 检查风险
h@7Shp D^W6Cq5\ 57.inappropriate audit opinion 不适当的审计意见
(9]`3^_,J vE0Ty9OH"] 58.material misstatement 重大的错报
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IgV rl qn39 59.tolerable misstatement 可容忍错报
8;mn7 XX eN fo8xUG 60.the acceptable level of detection risk 可接受的检查风险
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T 查看《
注会考试《审计》中的128个英文单词(二) 》
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