jR,3-JQ ,6^V)F 1.audit
审计 s!K9-qZl< ~^"s.Lsb 2.attestation 鉴证
TZ@S?r>^ &0@AM_b 3.credibility 可信赖程度
DUu~s,A 1BA5| 4.audit of financial statements 财务报表
审计 JztSP? >`.$Tyw 5.agreed-upon procedures 执行商定程序
C]%}L%, $PKUcT0N9 6.high levels of assurance 高水平保证
w<=-n;2 ?N!.:~~k 7.compilation 编制
`v1~nNoY )u_[cEJHO 8.reliability 可靠性
+K*_=gHF. [%BWCd8Q~P 9.relevance 相关性
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Mm^ #jR1ti)p 10.professional skepticism 职业谨慎
ST^{?Q *Mr'/qp, 11.objectivity 客观性
RB/;qdqR I)cA:Ip 12. professional competence 专业胜任能力
LDq(WPI1# eWAgYe2 13.Senior/CPA-in-charge 项目经理
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gx(L*y, 14.audit engagement letter 业务约定书
Y^J/jA0\B :l?/]K 15.recurring audit 连续审计
;CdxKr-d e.pq6D5 16.the client 委托人
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CPA 更换
注册会计师 A**PGy.Ni +%RB&:K7, 18.the existing CPA 现任注册
会计师
Q?TXM1Bp >>HC| 19.the successor CPA 后任注册
会计师 SB2Ij', SI@Yct]<g 20.the preceding CPA前任
注册会计师 :s'hXo *f( e`3E 21.issue the audit report 出具审计报告
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p&~ rpO>l 23.the board of directors 董事会
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guB 24.knowledge of the entity‘ s business 了解被审计单位情况
"f<+~ t+Rt*yjO 25.assess material misstatement risks评估重大错报风险
%oEvp{I Qp]-4%^Vz 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
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[xsiSt?6 &C7HG^;W9 28.a more knowledge of—— 进一步了解的情况
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gN o@g/,V $ 30.minutes of meeting 会议纪要
f$^+;j v"a.%"oN8 31.business risks 经营风险
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xO/}h bB|P`lL 32.appropriateness 适当性
b5Pakz=jNM `OmYz{*r 33.accounting estimate 会计估计
=c(3EI'w @n:.D9 34.management representations 管理层声明
gC qQ~lWZ bP ,_H 35.going concern assumption 持续经营假设
o{&UT VyGs #yVMC;J?W 36.audit plan 审计计划
86,$ I+ ,dIo\Lm 37.significant audit areas 重点审计领域
>ey-j\_v h8lI#Gs 38.error 错误
!HP/`R N>}2&'I 39.fraud舞弊
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{Qla4U ib%x&?|| 41.misappropriation of assets 侵占资产
)c$)am\I{ a:3f>0_t 42.transactions without substance 虚假交易
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|ozlaj axW4cS ? 44.the suspected noncompliance 涉嫌存在违法行为
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Ag!#epi{0 @GiR~bKZ 46.exceed the materiality level 超过重要性水平
S3k>34_%9 >%D=#}8l@ 47.approach the materiality level 接近重要性水平
5vso%}c c.\J_^ 48.an acceptably low level 可接受水平
igW>C2J ^:RDu q 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
mJ%r2$/* S}hg*mWn{$ 50.misstatements or omissions 错报或漏报
\O7?!i > HL8hN'q' 51.aggregate 总计
'\2lWR]ndd ,A>i)brc 52.subsequent events 期后事项
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LQMVC^G }<wj~f([ 55.audit risk 审计风险
Hf/2KYZ DT=! 56.detection risk 检查风险
\?} {wh8 \4SFD3$& 57.inappropriate audit opinion 不适当的审计意见
rwxJR@Ttn Q#bFW?>y, 58.material misstatement 重大的错报
Zv=p0xH K6,5C0 59.tolerable misstatement 可容忍错报
?nFT51t/4 pg~`NN 60.the acceptable level of detection risk 可接受的检查风险
FVsNOU S)"5X)mq 查看《
注会考试《审计》中的128个英文单词(二) 》
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