bR)P-9rs D.:`]W| 1.audit
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ji yQUrHxm 2.attestation 鉴证
'g,_ lF G-2~$ u 3.credibility 可信赖程度
]o]`X$n m jP 4.audit of financial statements 财务报表
审计 b#p0s?* j@(S7=^C6% 5.agreed-upon procedures 执行商定程序
@,eo* 2<5LQr 6.high levels of assurance 高水平保证
[KYq01cj |(*btdqy3 7.compilation 编制
L!l?tM o H @k} 8.reliability 可靠性
y\;oZ]J :*,!gf 9.relevance 相关性
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{L G3 10.professional skepticism 职业谨慎
]S s63Vd &odQ&%X 11.objectivity 客观性
0@b<?Ms9 53:u6bb; 12. professional competence 专业胜任能力
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NpZ'pBl ?>*d82yO 14.audit engagement letter 业务约定书
]~dB|WB 2= ;ZJ 15.recurring audit 连续审计
Gdb0e]Vt+ PSu]I?WF 16.the client 委托人
/<LjD c^1JSGv 17.change
CPA 更换
注册会计师 hs;|,r vb0Ca+}} 18.the existing CPA 现任注册
会计师
-u%o) ;B v"(6rZsa 19.the successor CPA 后任注册
会计师 .O0eSp|e U&B(uk(2 20.the preceding CPA前任
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y@*4*46v 21.issue the audit report 出具审计报告
um]*nXIr xC _3&. 22.expert 专家
;:[P/eg "7+^`? 23.the board of directors 董事会
YK8l#8K $<Gt^3e 24.knowledge of the entity‘ s business 了解被审计单位情况
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I}p :%mlsNw 25.assess material misstatement risks评估重大错报风险
YGChVROG~ ~P,Z@|c4 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
`{"V(YMEV #Qz9{1\G 27.a general knowledge of —— 初步了解―――的情况
qfFa" a Lp$&eROFVs 28.a more knowledge of—— 进一步了解的情况
7SkW!5 0W6='7 29.the prior year‘s working papers 以前年度
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x?{l<mc rM~Mqpk 30.minutes of meeting 会议纪要
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Nv5! 31.business risks 经营风险
lp$,`Uz` J^` pE^S 32.appropriateness 适当性
GPs4:CIgG T` v 33.accounting estimate 会计估计
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8j&1qJx) mrE>o! 35.going concern assumption 持续经营假设
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XW k~<ORnda 36.audit plan 审计计划
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!&KE">3Qu 37.significant audit areas 重点审计领域
!h1|B7N P1TTaYu 38.error 错误
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6 ;\>, fEK%)Z:0 41.misappropriation of assets 侵占资产
xWQQX gY-}!9kW] 42.transactions without substance 虚假交易
8.`5"9Vh \@6w;tyi 43.unusual pressures 异常压力
g ?%]()E `$;%%/tx 44.the suspected noncompliance 涉嫌存在违法行为
= p2AK\ :NwFJc 45.materialiy 重要性
, YE+k`: +>mU4Fwp 46.exceed the materiality level 超过重要性水平
,tFLx#e# $*0XWrE 47.approach the materiality level 接近重要性水平
ap|V}jC .#e?[xxk 48.an acceptably low level 可接受水平
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mB W6*5e{ 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
]mO7O+ Bb5RZ#oa 50.misstatements or omissions 错报或漏报
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GD8i $>l65)(E\ 51.aggregate 总计
HFj@NRE6 -Ze2]^#dl 52.subsequent events 期后事项
h5H#xoCXp /Q9iO&Vu 53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序
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/(ArA=# +-:G+9L@ 56.detection risk 检查风险
/@s(8{; +u7nx 57.inappropriate audit opinion 不适当的审计意见
fJG!TQJ[Y {f%x8t$ 58.material misstatement 重大的错报
24_/JDz f'M7x6W 59.tolerable misstatement 可容忍错报
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N3yu? @z.HyQ_v 60.the acceptable level of detection risk 可接受的检查风险
:+S~N)0j^ '%A*Z,f 查看《
注会考试《审计》中的128个英文单词(二) 》
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