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? f%@8%px 2.attestation 鉴证
<a'j8pw9i bc+'n 3.credibility 可信赖程度
rTi.k o*<(,I% 4.audit of financial statements 财务报表
审计 9(m^^ LE7o[<> 5.agreed-upon procedures 执行商定程序
U*-%V$3+w5 0Vg8o @ 6.high levels of assurance 高水平保证
%hXa5}JL b&LhydaJ 7.compilation 编制
&P\T{d2" 9<R:)Df 8.reliability 可靠性
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( 9.relevance 相关性
zP5H TEz UPbG_ #"wZ 10.professional skepticism 职业谨慎
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: 11.objectivity 客观性
0hPm,H*Y] *QrTZ$\C 12. professional competence 专业胜任能力
*`dGapd3 7Q^t( 13.Senior/CPA-in-charge 项目经理
WhkE&7Gk f1Rm9`` 14.audit engagement letter 业务约定书
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+: W{k}ogI; 15.recurring audit 连续审计
OrzDr ^fRA$t 16.the client 委托人
I+}h+[W Jr#ptf"Wu 17.change
CPA 更换
注册会计师 ~x824xW =s;7T!7! 18.the existing CPA 现任注册
会计师
PyIIdTm &Uzg&eB 19.the successor CPA 后任注册
会计师 W4Zi?@L>' dD#A.C,Rz 20.the preceding CPA前任
注册会计师 m,-:(82 'GAjx{gM 21.issue the audit report 出具审计报告
nL\BB& *r[PZ{D+ 22.expert 专家
1,Y-_e) Y@Ty_j~ 23.the board of directors 董事会
Zsaz#z|xW mhh8<BI 24.knowledge of the entity‘ s business 了解被审计单位情况
|',MgA EWbFy"= 25.assess material misstatement risks评估重大错报风险
9^ )=N=wV z~Gi/Ln 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
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-;,O8yR 27.a general knowledge of —— 初步了解―――的情况
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)fv0H&g 28.a more knowledge of—— 进一步了解的情况
FhW\23OC 7?e*b(vd 29.the prior year‘s working papers 以前年度
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h%pgdix %b0..Zz 30.minutes of meeting 会议纪要
1)H+iN|im/ *uNa(yd 31.business risks 经营风险
1Qv5m^>vj sAWUtJ 32.appropriateness 适当性
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!\2Xr{f v-EcJj% 34.management representations 管理层声明
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Pe4* ^lf{IM-Y 35.going concern assumption 持续经营假设
u1(`^^Ml Beqzw0 36.audit plan 审计计划
*JUP~/Nr fC52nK&T8 37.significant audit areas 重点审计领域
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=)9O K'Wg_ihA 38.error 错误
o{lR_ _5y3<H<? 39.fraud舞弊
hgL wxJu {+!m]-s 40.modified or additional procedures 修改或追加审计程序
w>J|416 &V:iy 41.misappropriation of assets 侵占资产
ymiOtA Z V`m'r+ Y 42.transactions without substance 虚假交易
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a)/!ifJ; 43.unusual pressures 异常压力
??Q'| r V)=!pT 44.the suspected noncompliance 涉嫌存在违法行为
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FNg 45.materialiy 重要性
Qk*`9 2r]80sWY 46.exceed the materiality level 超过重要性水平
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JJ} 47.approach the materiality level 接近重要性水平
+:+q,0~*] by (xv0v; 48.an acceptably low level 可接受水平
CI{? Kb vlY83mU. 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
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!ws 50.misstatements or omissions 错报或漏报
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EIPNR:6t 51.aggregate 总计
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hRHqG 52.subsequent events 期后事项
?A+-k4l %\IB_M 53.adjust the financial statements 调整财务报表
JvX]^t/} <F{EZ Ii 54.perform additional audit procedures 实施追加的审计程序
$aDAD4mmm D,b'1= 55.audit risk 审计风险
| vL0}e V(3^ev/ 56.detection risk 检查风险
3|x*lmit 7u73v+9qn: 57.inappropriate audit opinion 不适当的审计意见
)7j jfD\ ~-ZquJ- 58.material misstatement 重大的错报
0A9llE P|*c7+q 59.tolerable misstatement 可容忍错报
3 }~.#`QeY 0N>NX?r 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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