.k,YlFvj g+X}c/". 1.audit
审计 r(gXoq_w ftH:r_"O# 2.attestation 鉴证
TX ]qhPd_$?D' 3.credibility 可信赖程度
+SJd@y@fR jt+iv*2N> 4.audit of financial statements 财务报表
审计 hB{jUP)"; 4tY ss 5.agreed-upon procedures 执行商定程序
V)}rEX #m={yck * 6.high levels of assurance 高水平保证
F2X0%te ~i 7^P9 7.compilation 编制
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H|sI 8.reliability 可靠性
$ImrOf^qt qe5feky 9.relevance 相关性
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Z1"v}g 10.professional skepticism 职业谨慎
irjP>3_e 4*$G & TX 11.objectivity 客观性
->N8#XH2= NO :a; 12. professional competence 专业胜任能力
W^"AU;^V56 m8.U &0 13.Senior/CPA-in-charge 项目经理
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e <tioJG{OT 14.audit engagement letter 业务约定书
z;y:9l =FD;~ 15.recurring audit 连续审计
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6f }l=xiAF 16.the client 委托人
"jw<V,, <I;2{*QI2 17.change
CPA 更换
注册会计师 -IV]U*4 7B?c{ 18.the existing CPA 现任注册
会计师
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会计师 iTaWu p =G]@+e 20.the preceding CPA前任
注册会计师 jmeRrnC} RD.V'`n" 21.issue the audit report 出具审计报告
c/uNM 2PG [7u^ 22.expert 专家
_Zr.ba jRatm.N 23.the board of directors 董事会
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iH)5 c_>f0i 24.knowledge of the entity‘ s business 了解被审计单位情况
8,uB8C9 0x!2ihf 25.assess material misstatement risks评估重大错报风险
P67o{EdK :<|<|qJWo 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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; aCL!]4K84$ 27.a general knowledge of —— 初步了解―――的情况
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8-oY$* 28.a more knowledge of—— 进一步了解的情况
SV(]9^nW 7hcNf, 29.the prior year‘s working papers 以前年度
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E6 WA}_ ?^N3&ukkyo 30.minutes of meeting 会议纪要
nqf,4MR \7*`}& 31.business risks 经营风险
T'~!9Q +}a ]GTBgA 32.appropriateness 适当性
1</kTm/Qa .(WQYOMl0 33.accounting estimate 会计估计
%!1Q P[}K }C|dyyr 34.management representations 管理层声明
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=NM fYW6b[lI 35.going concern assumption 持续经营假设
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vEn4L0D 36.audit plan 审计计划
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/Js7`r=Rx 9rA=pH%<>B 39.fraud舞弊
gatB QwJb9 4f;HQ-Iv 40.modified or additional procedures 修改或追加审计程序
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L~KM=[cn T|TO }_x 42.transactions without substance 虚假交易
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W='>:H 6!(@@^7{* 44.the suspected noncompliance 涉嫌存在违法行为
f^.AD- ::/j$bL 45.materialiy 重要性
k Zq!& 2TA*m{\Hr 46.exceed the materiality level 超过重要性水平
/ID?DtJ %p0xM 47.approach the materiality level 接近重要性水平
k{Aj^O3gD Zp#v Hs 48.an acceptably low level 可接受水平
xoR;=ph ze]h..,]K 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
#&7}-"Nd -Zz$~$ 50.misstatements or omissions 错报或漏报
fP `b>]N_ ~((w?Yy"v 51.aggregate 总计
_> *jH' \R;`zuv 52.subsequent events 期后事项
8M`#pN^ QhK#Y{xY 53.adjust the financial statements 调整财务报表
ok4@N @ '>rw(3 54.perform additional audit procedures 实施追加的审计程序
X.e7A/ClEo qm8&*UuKJ 55.audit risk 审计风险
#gcF"L|| x HhN 56.detection risk 检查风险
E3iW-B8u8 L~NbdaO 57.inappropriate audit opinion 不适当的审计意见
$"H{4x`- 4zo5}L`Y 58.material misstatement 重大的错报
ut I"\1hQ y7i*s^ys{ 59.tolerable misstatement 可容忍错报
Os1>kwC BFOq8}fX2 60.the acceptable level of detection risk 可接受的检查风险
!f+H,]D" 6 jn3`D 查看《
注会考试《审计》中的128个英文单词(二) 》
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