w5+(A_ b:PzqMh{G 1.audit
审计 jL{k!V`s ok1w4#%, 2.attestation 鉴证
jA? 7>"| F AQx8P 3.credibility 可信赖程度
y&A&d- P\y ZcL 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
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A6I^`0/ *qJHoP; 7.compilation 编制
pwvmb\ cpm *m"Nk 8.reliability 可靠性
F@KtRUxE k]9y+WC2 9.relevance 相关性
;v!Ef"E|cV ><C9PS@ 10.professional skepticism 职业谨慎
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-nZDFC8y$ h%5keiA 12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理
d/b\:[B@ ~wu\j][2 14.audit engagement letter 业务约定书
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,=s },;Z<( 15.recurring audit 连续审计
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/ <+F/R'=O 8yybZ@ 17.change
CPA 更换
注册会计师 /GF"D5 ny0]Q@ 18.the existing CPA 现任注册
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%v0;1m ex.^V sf_ 19.the successor CPA 后任注册
会计师 &{bNa:@ iM$iZ;Tp 20.the preceding CPA前任
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lBU 21.issue the audit report 出具审计报告
)1g\v8XT Qnx?5R-}ZU 22.expert 专家
F5+!Gb En /Ri-iC > 23.the board of directors 董事会
Pk6_ 1LV HP=5a. 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
`69xR[f `j'gt& 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
6ZQ$5PY ;,Os3 27.a general knowledge of —— 初步了解―――的情况
KDr)'gl& U%K gLg# 28.a more knowledge of—— 进一步了解的情况
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Mn*5oH 30.minutes of meeting 会议纪要
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fB?js6 31.business risks 经营风险
XcKyrh;i C9j5Pd5q1L 32.appropriateness 适当性
+$R%Vbd b(A;mt#N 33.accounting estimate 会计估计
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j?(@x>HA 5IP@_GV| 35.going concern assumption 持续经营假设
.VkLF6 MNX-D0`g 36.audit plan 审计计划
E6xWo)`%5s ^mZTki4 37.significant audit areas 重点审计领域
lAAP V RohD.`D 38.error 错误
D[(T--LLT /?C6oj1 39.fraud舞弊
KvEZbf3f _m1WY7 40.modified or additional procedures 修改或追加审计程序
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2E;"a 41.misappropriation of assets 侵占资产
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&uJ7[m19z Of{'A 43.unusual pressures 异常压力
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}J:WbIr0! 0.!Q4bhD 45.materialiy 重要性
Ay\!ohIS3 p+R8Mo;I 46.exceed the materiality level 超过重要性水平
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9t l5_%Q+E_ 47.approach the materiality level 接近重要性水平
C5oIl_t MM Nz2DEy[ 48.an acceptably low level 可接受水平
Zx,aj wq3 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
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DYCXzFAa 2@f E! 52.subsequent events 期后事项
*!+?%e{;b _xXDvBU 53.adjust the financial statements 调整财务报表
U_e e3KKA Dz&<6#L< 54.perform additional audit procedures 实施追加的审计程序
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nb= N%`Eq@5 55.audit risk 审计风险
QX393v! yO09NQ 5u 56.detection risk 检查风险
f5QJj<@ :#p!&Fi 57.inappropriate audit opinion 不适当的审计意见
UkBr4{+aE 5>[j^g+@ 58.material misstatement 重大的错报
XWFuAE W>]=0u4 59.tolerable misstatement 可容忍错报
}g[(h=Qi W,)qE^+ 60.the acceptable level of detection risk 可接受的检查风险
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E)h/ Nh|QYxOP 查看《
注会考试《审计》中的128个英文单词(二) 》
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