0FjSa\ZH EZIMp8^ 1.audit
审计 zBB4lC{q 27t:-O 2.attestation 鉴证
;r-
\h1iA' {^"c>'R 3.credibility 可信赖程度
z
mrk`o~ Kdx?s;i 4.audit of financial statements 财务报表
审计 W5_t/_EWD A:p7\Kp;5} 5.agreed-upon procedures 执行商定程序
zL3~,z/o z:RwCd1\ 6.high levels of assurance 高水平保证
g}$]K!F .4_EaQ;jX 7.compilation 编制
=
Yh>5A \ zhT1#O 8.reliability 可靠性
;'}1 vj[
.`fY 9.relevance 相关性
/r[0Dw e0j*e7$ 10.professional skepticism 职业谨慎
S=krF yFw H `),PY
2 11.objectivity 客观性
D>?%p"e pL.r
9T. 12. professional competence 专业胜任能力
T9RR.
ng D
gY2:&0 13.Senior/CPA-in-charge 项目经理
jf*M}Q1jHE b&HA_G4 14.audit engagement letter 业务约定书
x?va2
6FV ["MF-tQ5 15.recurring audit 连续审计
ztgSd8GGE @]Iku 6d- 16.the client 委托人
d@7
]=P: HR\yJt 17.change
CPA 更换
注册会计师 `-]*Qb+ Xy_+L_h^ 18.the existing CPA 现任注册
会计师
NLoJmOi;L7 2[r#y1ro 19.the successor CPA 后任注册
会计师 N=zrY`Vd KNQX\-= 20.the preceding CPA前任
注册会计师 %$`pD
I ) mAk)9`f/ 21.issue the audit report 出具审计报告
4@/[aFH oq^#mJL 22.expert 专家
$w)yQ % IObGmc 23.the board of directors 董事会
xo6-Y=c8 ojT TYR{ 24.knowledge of the entity‘ s business 了解被审计单位情况
h.sH:]Z DFVaZN?~
25.assess material misstatement risks评估重大错报风险
\[B5j0vV, #If}P
$! 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
f lR6^6E >y(;k|-$ 27.a general knowledge of —— 初步了解―――的情况
B r`Xw^S p#qQGJe 28.a more knowledge of—— 进一步了解的情况
&}OaiTzEmc z
y 29.the prior year‘s working papers 以前年度
工作底稿
2%. A{! %gkRG66 30.minutes of meeting 会议纪要
k9.@S ucL}fnY1 31.business risks 经营风险
+Z/*=
; r_@;eh 32.appropriateness 适当性
VI74{='= rNO'0Ck= 33.accounting estimate 会计估计
QO[
! yS@c2I602 34.management representations 管理层声明
ht
(RX 5T:e4U&
35.going concern assumption 持续经营假设
$!G7u<`na Kxn/@@z>u 36.audit plan 审计计划
d2Z5HFtY .Quu_S_vH 37.significant audit areas 重点审计领域
]- " )r CJz2.yd 38.error 错误
=XzrmPu #OqQD6 39.fraud舞弊
r.lH@}i%n
z4HIDb 40.modified or additional procedures 修改或追加审计程序
"|{NRIE ~-.}]N+([ 41.misappropriation of assets 侵占资产
O6pswMhAc ~4"adOv 42.transactions without substance 虚假交易
s+#gH@c AA6_D?)vv 43.unusual pressures 异常压力
-=H*(M =kp#v 44.the suspected noncompliance 涉嫌存在违法行为
f-F+Y`P g
j8rrd| 45.materialiy 重要性
W-qec Ynl
^Z 46.exceed the materiality level 超过重要性水平
P(l$5x]g, $]2srRA^A 47.approach the materiality level 接近重要性水平
aHNR0L3$}{ mKugb_d? 48.an acceptably low level 可接受水平
5z~rl
}`v 3k.{gAZKh 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
t3|If@T x4r8^,K3Zn 50.misstatements or omissions 错报或漏报
|]1-ck! !8 lG"l|,l 51.aggregate 总计
_PLY<i2vr P"Lk(gY 52.subsequent events 期后事项
Hbu8gqu Jz&a9 53.adjust the financial statements 调整财务报表
=
NHuj. 5%BexIk 54.perform additional audit procedures 实施追加的审计程序
UbNA|`H @<=x fs 55.audit risk 审计风险
GvSSi'q~B 0{^@kxV 56.detection risk 检查风险
>Akrbmh5 mFfw*,M 57.inappropriate audit opinion 不适当的审计意见
~P8 6=Vw tS!FnQg4 58.material misstatement 重大的错报
)9I>y2WU~ m?'H7cFR 59.tolerable misstatement 可容忍错报
,n<t':- Ir&rTGFN
60.the acceptable level of detection risk 可接受的检查风险
cyrVz4_a Q&+Jeji 查看《
注会考试《审计》中的128个英文单词(二) 》
pRWEBd1U fFDI qX