7FD,TJs l!W!Gz0to 1.audit
审计 33wVP}e5 fY?:SPR+ 2.attestation 鉴证
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9 3.credibility 可信赖程度
cIa`pU,6A %M/L/_d 4.audit of financial statements 财务报表
审计 2X*n93AQi cIC/3g}] 5.agreed-upon procedures 执行商定程序
q/Ji}NGm Om>?"=yD E 6.high levels of assurance 高水平保证
uFhPNR2l 1?3+> 7.compilation 编制
A f!`7l- a/H5Y,b> 8.reliability 可靠性
?<Hgq8J Qh6vH9(D 9.relevance 相关性
x]?V*Jz -3wid1SOm 10.professional skepticism 职业谨慎
vILB$%I 8 nqF i 11.objectivity 客观性
=<)/lz] H Ktvs*.? 12. professional competence 专业胜任能力
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@`1 o4@d,uIw^ 13.Senior/CPA-in-charge 项目经理
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^=^s| L; A#N9 14.audit engagement letter 业务约定书
i,%N# KK]R@{ r 15.recurring audit 连续审计
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8N1gf;t 16.the client 委托人
G`&P|xYg vRD(* S9^ 17.change
CPA 更换
注册会计师 /v|b]Ji 1vCp<D9< 18.the existing CPA 现任注册
会计师
w@O)b-b|w 6 b?K-)kL 19.the successor CPA 后任注册
会计师 X56q,jCJ{ KL9JA;" 20.the preceding CPA前任
注册会计师 p]?eIovi gp~-n7'~O 21.issue the audit report 出具审计报告
;~WoJlEK3 5p:2gsk 22.expert 专家
gkq~0/ ,?Vxcr 23.the board of directors 董事会
3m2y<l< +l!.<:sp 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
NS+uiy v&%W*M0q@ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
{ehYE ^%N 7~ZG"^k 27.a general knowledge of —— 初步了解―――的情况
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k"( eI|~neh 28.a more knowledge of—— 进一步了解的情况
cIkA ~F #BS!J&a 29.the prior year‘s working papers 以前年度
工作底稿
;A*sub rq1~%S 30.minutes of meeting 会议纪要
6& hiW]Adm ~7Nqwwx 31.business risks 经营风险
?qn4ea-\P A e2Y\ sAV 32.appropriateness 适当性
[xDIK8d:I gu'+kw 33.accounting estimate 会计估计
?Iaqbt%2 Z3ODZfu> 34.management representations 管理层声明
3O2vY1Y2 Et}%sdS 35.going concern assumption 持续经营假设
Y2N$&]O{ ,'l.u?SKyd 36.audit plan 审计计划
Bxj4rC[ x}d5Y 37.significant audit areas 重点审计领域
YYkgm:[ @cm[]]f'l 38.error 错误
KpS=oFX{} irjHPuhcG 39.fraud舞弊
Ls.g\Gl3 BP4vOZ0$ 40.modified or additional procedures 修改或追加审计程序
(>Pz3 7 SL^%Zh/~ 41.misappropriation of assets 侵占资产
q?L*Luu+ F0r5$Pl* 42.transactions without substance 虚假交易
*|0W3uy\Y CaoQPb* 43.unusual pressures 异常压力
HJ!)&xT ;[Esop 44.the suspected noncompliance 涉嫌存在违法行为
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:B3W 45.materialiy 重要性
"[Tr"nI a{?>F&vnU 46.exceed the materiality level 超过重要性水平
Th~pju AJRiwP|H+ 47.approach the materiality level 接近重要性水平
gKIN* Od l|9'l[}& 48.an acceptably low level 可接受水平
CyB1`&G> +ZBj_Vw*| 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
aIWpgUd` : R8+jO 50.misstatements or omissions 错报或漏报
'XSHl?+q SBw'z(U 51.aggregate 总计
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X<1ymb3 Ja@?.gW 53.adjust the financial statements 调整财务报表
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cm1IwR` 91#n Aj% 54.perform additional audit procedures 实施追加的审计程序
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6` #KtV 4)( 55.audit risk 审计风险
FOcDBCrOe 0XL[4[LdA 56.detection risk 检查风险
|:SXN4';? o%Qn%gaX 57.inappropriate audit opinion 不适当的审计意见
VC!g,LU|- _g"su# 58.material misstatement 重大的错报
6|%HCxWO YeF'r.Y 59.tolerable misstatement 可容忍错报
y|wR)\ 6(HJYa 60.the acceptable level of detection risk 可接受的检查风险
]08~bL1Q ,z0E2 查看《
注会考试《审计》中的128个英文单词(二) 》
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