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9:A zc5>)v LH= 1.audit
审计 7>xfQ |^ J5YwCf 2.attestation 鉴证
5 8gkE94 ETrL3W< 3.credibility 可信赖程度
rz.`$ 1NQU96 4.audit of financial statements 财务报表
审计
y:,m(P <E\vc6n 5.agreed-upon procedures 执行商定程序
jDCf]NvOPM N.q0D5 : 6.high levels of assurance 高水平保证
`f\+aD'u @_Es|(4 7.compilation 编制
!'8jy_<9 :;N2hnHoG 8.reliability 可靠性
_E4_k%8y 7 MG<!U 9.relevance 相关性
iB3C.wd- F3&:KZ!V&m 10.professional skepticism 职业谨慎
cD]#6PFA _!^2A3c< 11.objectivity 客观性
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c2CB)J 12. professional competence 专业胜任能力
l` ?4O y{J7^o(_~ 13.Senior/CPA-in-charge 项目经理
\x=!' Zxn>]Z_ 14.audit engagement letter 业务约定书
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(?kCo BD&AtOj[, 16.the client 委托人
n[ lcuqzX{7 17.change
CPA 更换
注册会计师 vze|*dKS =[IKwmCX 18.the existing CPA 现任注册
会计师
`{'h+v` Ql?>,FZ 19.the successor CPA 后任注册
会计师 smat6p[ oZ!+._9 20.the preceding CPA前任
注册会计师 (zIF2qY 7WEoyd 21.issue the audit report 出具审计报告
b%|6y ts;C:.X 22.expert 专家
'2v$xOh!y Ls{]ohP 23.the board of directors 董事会
#E@X'jwu Lr<?eWdCwJ 24.knowledge of the entity‘ s business 了解被审计单位情况
; 8u5 !=(M P: 25.assess material misstatement risks评估重大错报风险
z-;yDB:~t >on' y+ 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; 1i/{ a'B 5m]% 27.a general knowledge of —— 初步了解―――的情况
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0m'tPFQ| 28.a more knowledge of—— 进一步了解的情况
!l~3K(&4 R1C2d +L 29.the prior year‘s working papers 以前年度
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GE |P )VO HOlMj!. 30.minutes of meeting 会议纪要
vff`Xh>k( 77~l~EX 31.business risks 经营风险
b~Oc: w"A%@<V3Ec 32.appropriateness 适当性
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-'m?k }R)A%FKi@ 33.accounting estimate 会计估计
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<R8!fc{` x<h-F 35.going concern assumption 持续经营假设
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q{RT~,% 36.audit plan 审计计划
VMV~K7%0 {y==8fCJ 37.significant audit areas 重点审计领域
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CB>O%m[1 38.error 错误
7"$9js 2 =\)qUs\z 39.fraud舞弊
t$5)6zG %!p/r` 40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
aXyg`CDv :qO)^~x 42.transactions without substance 虚假交易
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P>;u S n]J;BW&Av 44.the suspected noncompliance 涉嫌存在违法行为
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xO<PE2 >;OwBzB 45.materialiy 重要性
r`!S*zK 4@* `V 46.exceed the materiality level 超过重要性水平
zqAp7: 6'QlC+E 47.approach the materiality level 接近重要性水平
@-5V~itW ^%2S,3*0 48.an acceptably low level 可接受水平
OQa;EBO WU<C7 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
<[<]+r&* ]>k>Z#8E* 50.misstatements or omissions 错报或漏报
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Kw Q>[GD(8k 52.subsequent events 期后事项
ro*$OLc/ o9L$B 53.adjust the financial statements 调整财务报表
Xw{Qktn O5 ?3nYHa 54.perform additional audit procedures 实施追加的审计程序
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Q[r5y hNGD`"U 55.audit risk 审计风险
X1;ljX |4A938'4j 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
9Z;"9$+M 0w<qj T^U 58.material misstatement 重大的错报
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o5|P5h '*,P33h9<! 60.the acceptable level of detection risk 可接受的检查风险
6I,4 6 XZ- n8vteGQ 查看《
注会考试《审计》中的128个英文单词(二) 》
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