wC@4`h\U c!{.BgGN 1.audit
审计 >9<h?F%S \&@Tq-o 2.attestation 鉴证
[rqq*_eB .Pxb9mW 3.credibility 可信赖程度
<wj2:Z0 WQiEQ>6(t( 4.audit of financial statements 财务报表
审计 A ;Z%-x 5T8X2fS: 5.agreed-upon procedures 执行商定程序
Mgcq'{[~Y= lG fO 6.high levels of assurance 高水平保证
qi7dcn@d isWB)$q 7.compilation 编制
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l}tYl`| 8.reliability 可靠性
sGMC$%e} Be8Gx 9.relevance 相关性
t!D=oBCro zr8 4%_^ 10.professional skepticism 职业谨慎
OaU} 9& "Q2[A]4E 11.objectivity 客观性
=Q3Go8b4HJ ` mALx! ` 12. professional competence 专业胜任能力
9XobTi3+' s:I^AL5 13.Senior/CPA-in-charge 项目经理
P*I\FV ;)"r^M)): 14.audit engagement letter 业务约定书
W%0-SR >=C)\Yfu) 15.recurring audit 连续审计
<(3Uu() )z7.S"U 16.the client 委托人
G\jr^d\ 9dqD(S#C;" 17.change
CPA 更换
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+<|8D Lm ,io\z 18.the existing CPA 现任注册
会计师
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~3(s?B 19.the successor CPA 后任注册
会计师 \ E[0KvN;O I`Rxijz 20.the preceding CPA前任
注册会计师 `1M_rG1/+ 5jx{O${u 21.issue the audit report 出具审计报告
gJvc<]W8! sE>'~+1_O 22.expert 专家
,2 &'8:B 3Y=T8Gi# 23.the board of directors 董事会
Vk0O^o X903;&Cim 24.knowledge of the entity‘ s business 了解被审计单位情况
c{||l+B {'>X6: 25.assess material misstatement risks评估重大错报风险
)TRDM[u Cv;z^8PZJz 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
<KHB/7 'DntZK 27.a general knowledge of —— 初步了解―――的情况
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M 80U s. ]r|.\}2Y7 29.the prior year‘s working papers 以前年度
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; K{q(/>: 30.minutes of meeting 会议纪要
^B1vvb nqiy)ZN#R 31.business risks 经营风险
BtU,1`El5 aL#b8dCy' 32.appropriateness 适当性
M&Ycw XV:Z c!w4N5aM 33.accounting estimate 会计估计
`pII-dSC% LjxTRtB_ 34.management representations 管理层声明
&^&k]JBaV VMHiuBz: 35.going concern assumption 持续经营假设
[0)iY%^ W{Nhh3 36.audit plan 审计计划
Hej0l^ $t}L|"=8X 37.significant audit areas 重点审计领域
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]!0*k#i_. DPy"FQYZb 40.modified or additional procedures 修改或追加审计程序
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#?n[" &yVii^ 41.misappropriation of assets 侵占资产
K})j5CJ/ 6pr}A 42.transactions without substance 虚假交易
?*}V>h 8m) Q#:,s8TW[ 43.unusual pressures 异常压力
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R@'J@V#: 44.the suspected noncompliance 涉嫌存在违法行为
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sVh!5fby& RJBNY;0 46.exceed the materiality level 超过重要性水平
QD"V=}'? d@] 0 =Ax 47.approach the materiality level 接近重要性水平
Q6}`% b?HW6Kfc 48.an acceptably low level 可接受水平
/!7m@P|&D '1.T-.4>& 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
=>ph\ 4P2)fLmc 50.misstatements or omissions 错报或漏报
x#Hq74H, {I(Euk>lR 51.aggregate 总计
oSy[/Y44a :/Sx\Nz78 52.subsequent events 期后事项
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A&}30 $C^94$W 53.adjust the financial statements 调整财务报表
]u2!)vZh' R<k4LHDy 54.perform additional audit procedures 实施追加的审计程序
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'SOp!h$ OZk(VMuI 56.detection risk 检查风险
:X2B+}6_& fdp/cwd 57.inappropriate audit opinion 不适当的审计意见
2/>AmVM i:{a-Bd 58.material misstatement 重大的错报
7,Z%rqf\) ? )0U!)tK 59.tolerable misstatement 可容忍错报
-?'u"*#1, f4X?\e GT 60.the acceptable level of detection risk 可接受的检查风险
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j r 97 VX> 查看《
注会考试《审计》中的128个英文单词(二) 》
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