8uNq353 hC,EO& 1.audit
审计 (2X`imJ XB2[{XH, 2.attestation 鉴证
hH>t 8|gwH2st~ 3.credibility 可信赖程度
/S%{`F= :9.ik 4.audit of financial statements 财务报表
审计 Y*0mC "n} >Qr(#Bt) 5.agreed-upon procedures 执行商定程序
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aqtQGK57"% 6.high levels of assurance 高水平保证
yy@g=<okt\ yqZKn=1: 7.compilation 编制
=98@MX%P oJEind>8O 8.reliability 可靠性
"4C b dD// *1|&uE&_R 9.relevance 相关性
d=`hFwD9 S U04q+ 10.professional skepticism 职业谨慎
}Til $TT%H e~oI0%xl^ 11.objectivity 客观性
i.Yz)Bw )V7bi^r 12. professional competence 专业胜任能力
z^bv)u a%cCR=s= 13.Senior/CPA-in-charge 项目经理
s"s^rC C0J/FFBQ ^ 14.audit engagement letter 业务约定书
KFx4"f% <7-3j{065 15.recurring audit 连续审计
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'p [5yLg 16.the client 委托人
P`0}( '"U Dm2&}{&K 17.change
CPA 更换
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xj\!Sn2 18.the existing CPA 现任注册
会计师
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会计师 c"~+Y2]tL 4-1=1)c* 20.the preceding CPA前任
注册会计师 7S|nn|\Kp i|2CZ 21.issue the audit report 出具审计报告
,t2M ur 8`M) r'5 22.expert 专家
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:zZ 8cI<~|4_ 23.the board of directors 董事会
XnR9/t :(ni/,~Q 24.knowledge of the entity‘ s business 了解被审计单位情况
,ELbm YBF|0A{[Y 25.assess material misstatement risks评估重大错报风险
O!xul$9 ;hzm&My 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
d.>Zn?u4L SA!P:Q?h 27.a general knowledge of —— 初步了解―――的情况
cHP~J%&L eb10=Lmj 28.a more knowledge of—— 进一步了解的情况
^N#z&oh xO3-I@ 29.the prior year‘s working papers 以前年度
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?o$ hlX re[v}cB 30.minutes of meeting 会议纪要
apmZ&Ab w`ebZa/j 31.business risks 经营风险
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1 `?P)RS30 33.accounting estimate 会计估计
x:dI :G jxeZ,w o 34.management representations 管理层声明
O S?S$y 4+?d0 35.going concern assumption 持续经营假设
/N=;3yWF ~&{LMf 36.audit plan 审计计划
~!//|q^J] 9IfeaoZZ4q 37.significant audit areas 重点审计领域
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z :9?y-X 38.error 错误
NRIp@PIF:" ZF@T,i9 39.fraud舞弊
i?^lEqy[ m6wrG`-di 40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
'j&+Pg)@ MVDEVq0 42.transactions without substance 虚假交易
?xX9o D^dos`L0b 43.unusual pressures 异常压力
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2,T^L(] "1I\~]] 45.materialiy 重要性
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yXO( 46.exceed the materiality level 超过重要性水平
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U@T#S a|Yry 47.approach the materiality level 接近重要性水平
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!Bj vXI2u;=y 48.an acceptably low level 可接受水平
HEBKRpt T>P[0`*) 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
N$I@]PL _ -6IB> 50.misstatements or omissions 错报或漏报
^E]Xq]vd" zLt7jxx 51.aggregate 总计
,Y+J.8.H hAi`2GP. 52.subsequent events 期后事项
Z) qts= P,RdYM06 53.adjust the financial statements 调整财务报表
dsrKHi yb 4Jsk5% 54.perform additional audit procedures 实施追加的审计程序
AhA4IOG`. P&kjtl68Y 55.audit risk 审计风险
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\E9t xPp\OuwK 56.detection risk 检查风险
0YsBAfRG yH<a;@C 57.inappropriate audit opinion 不适当的审计意见
%D_pTD\ '.$va< 58.material misstatement 重大的错报
kklM"Av /\-iV)h1@ 59.tolerable misstatement 可容忍错报
W|,Y*l X}5}M+'~ 60.the acceptable level of detection risk 可接受的检查风险
Y;I>rC( P/?'ea 查看《
注会考试《审计》中的128个英文单词(二) 》
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