U~l.%mui $psPNJG 1.audit
审计 UVlXDebl r1R\cor 2.attestation 鉴证
}[O/u <Z _]"uq/UWp 3.credibility 可信赖程度
c_Fz?R+f?K EjjW%"C, 4.audit of financial statements 财务报表
审计 4^uwZ: Ae3=o8p 5.agreed-upon procedures 执行商定程序
"NOll:5"( FC&841F 6.high levels of assurance 高水平保证
J*zm*~8\ |-zefzD| 7.compilation 编制
0\DlzIO <%ZlJ_cM 8.reliability 可靠性
$?M$^ -(e mgL{t"$c 9.relevance 相关性
eZ`x[g%1 \1[v-hvK 10.professional skepticism 职业谨慎
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P;) 11.objectivity 客观性
CWx_9b zk (! "+\KY 12. professional competence 专业胜任能力
/~6)Vt =t!$72g\ 13.Senior/CPA-in-charge 项目经理
kgGMA 7Jy - D^.I 14.audit engagement letter 业务约定书
_fmOTz G !`qw"i 15.recurring audit 连续审计
'M=c-{f~ *If]f0?% 16.the client 委托人
&|#z" E^- ^oH!FN`;{ 17.change
CPA 更换
注册会计师 }:9UI cK _:?G 18.the existing CPA 现任注册
会计师
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会计师 F0 ^kUyF| NU |vtD 20.the preceding CPA前任
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fz"M csCi0'u 21.issue the audit report 出具审计报告
("T8 mt[w> -5.~POO 22.expert 专家
Ps=<@,dks =! P 23.the board of directors 董事会
^h~oxZJw ^,,lo<d_L 24.knowledge of the entity‘ s business 了解被审计单位情况
nA 5-P} h$#zuqm 25.assess material misstatement risks评估重大错报风险
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Pu 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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.In8!hjYy4 n.tJ-l5[ 28.a more knowledge of—— 进一步了解的情况
DfX}^'#m+ /Zm5fw9 29.the prior year‘s working papers 以前年度
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0{zA6Xu 30.minutes of meeting 会议纪要
X0+M|8: \r^*4P,, 31.business risks 经营风险
6j5?&)xJ 01AzM)U3"m 32.appropriateness 适当性
a]nyZdt` M-+pYv#&P 33.accounting estimate 会计估计
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;VIW/ N%" /mcO 35.going concern assumption 持续经营假设
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{H$m1=S 36.audit plan 审计计划
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{nyVC%@Y L7 f' 38.error 错误
1h0cId8d &]euL:C 39.fraud舞弊
2%oo.?!R "H!2{l{ 40.modified or additional procedures 修改或追加审计程序
WeqQw?- f[$9k}. 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
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oP( Hkp,' }iF"&b0n" 44.the suspected noncompliance 涉嫌存在违法行为
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%7P ecgGl,{ 45.materialiy 重要性
n^m6m%J) +ysP#uAA 46.exceed the materiality level 超过重要性水平
]/C1pG*o c7$U0JO 47.approach the materiality level 接近重要性水平
kH10z~(e \%ZF<sVW 48.an acceptably low level 可接受水平
|Lz:i+; _8G 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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Q<_LTU k2S6 SB 50.misstatements or omissions 错报或漏报
C)Ez>~Z std4Nyp 51.aggregate 总计
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52.subsequent events 期后事项
1]lm0bfs Q<F-l.q 53.adjust the financial statements 调整财务报表
R0v5mD$:G L>qLl_. 54.perform additional audit procedures 实施追加的审计程序
"jyh.@< zFtRsa5+ 55.audit risk 审计风险
D; 0iNcit Vgh_F8G!V 56.detection risk 检查风险
k_c8\::p# '[h|f 57.inappropriate audit opinion 不适当的审计意见
oU.LYz_ Kpo{:a 58.material misstatement 重大的错报
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I '_ z7H[\ 4A!> 59.tolerable misstatement 可容忍错报
5$|wW}SA Yy"05V. 60.the acceptable level of detection risk 可接受的检查风险
<Eo;CaaF/ ^BruRgc+ 查看《
注会考试《审计》中的128个英文单词(二) 》
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