#;GIvfW UO(B>Abp 1.audit
审计 F4+mkB:w*7 O
8#}2 2.attestation 鉴证
Wlm%W>% PGZ .\i 3.credibility 可信赖程度
WbZ{)
i c$aTl9e 4.audit of financial statements 财务报表
审计 '~i;g.n=}- GFd~..$ 5.agreed-upon procedures 执行商定程序
K$_ Rno" yIC.JmD* 6.high levels of assurance 高水平保证
Ql8E9~h c|q!C0X[ 7.compilation 编制
{6Tw+/`P p-n_
">7
8.reliability 可靠性
`c@KlL*!Q q]Gym 7o 9.relevance 相关性
O8+e:
K[D K|$Dnma^n 10.professional skepticism 职业谨慎
Ep-{Ew{T_= is&A_C7yg 11.objectivity 客观性
|@pJ] L12m ; 12. professional competence 专业胜任能力
:_v/a+\n SrzlR) 13.Senior/CPA-in-charge 项目经理
et]-;(M hl}@ha4' 14.audit engagement letter 业务约定书
U1(<1eTyu Ijq',@jE 15.recurring audit 连续审计
s>`$]6wPa +f/G2qY!t 16.the client 委托人
l{wHu(1 XE);oL2xP 17.change
CPA 更换
注册会计师 w :2@@)pr Y;
=y-D 18.the existing CPA 现任注册
会计师
t{?U NW J \U}U'qP 19.the successor CPA 后任注册
会计师 krwY_$q v
P8.{$ 20.the preceding CPA前任
注册会计师 q,-bw2 )qs>Z?7 21.issue the audit report 出具审计报告
\IY)2C<e l
+RT>jAmK 22.expert 专家
vH_QSx;C# a>A29*q 23.the board of directors 董事会
+
5 E6| g+BW~e) 24.knowledge of the entity‘ s business 了解被审计单位情况
H
<1g j48cI3C 25.assess material misstatement risks评估重大错报风险
Bv,u kQ\CH A2 r1%}{ 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
g[fCvWm#d FEgM4m.(G< 27.a general knowledge of —— 初步了解―――的情况
lot
7S XvK \y?
Vou/ 28.a more knowledge of—— 进一步了解的情况
$
hwJjSZ0 QCkPua9
29.the prior year‘s working papers 以前年度
工作底稿
e$>.x<
Eq
td-2[Sy 30.minutes of meeting 会议纪要
bnBnE[y<' 1zNH[
31.business risks 经营风险
QXx<Hi^ / f ?:
o 32.appropriateness 适当性
88~BE ^ +=#sam*i 33.accounting estimate 会计估计
Fy^*@& `` (D01< 34.management representations 管理层声明
vk\a>}; y7aBF13Kl 35.going concern assumption 持续经营假设
`Q?rQ3A} P!yE{_% 36.audit plan 审计计划
8Wx
>,$k wi/Fx
=w 37.significant audit areas 重点审计领域
W/COrgbW BL1$~0 38.error 错误
*gMo(-tN
]5W|^% 39.fraud舞弊
l<I.;FN^9@ U{(B)dFTH 40.modified or additional procedures 修改或追加审计程序
MKIX(r(| 9^ITP!~e* 41.misappropriation of assets 侵占资产
Z
4,nl 7i?"akr4 42.transactions without substance 虚假交易
[5>f{L!<T< rhU]
b $A 43.unusual pressures 异常压力
LAqmM3{fA 0OLE/T<Xv 44.the suspected noncompliance 涉嫌存在违法行为
X5i?Bb. %9ef
[,WT 45.materialiy 重要性
TZ8:3ti iX4?5yz~< 46.exceed the materiality level 超过重要性水平
? pq#|PI) >t_5(K4 47.approach the materiality level 接近重要性水平
?B>
{rj $<R\|_6J 48.an acceptably low level 可接受水平
AA[(rw 1fwjW
0t 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
I6?n> C-Y~T;53 50.misstatements or omissions 错报或漏报
{&Kck>C' ,S(^r1R 51.aggregate 总计
JL0>-kg >*/\Pg6^ 52.subsequent events 期后事项
,z A
9* :^~I@)"ov 53.adjust the financial statements 调整财务报表
n/$1&x1 akg$vHhK4 54.perform additional audit procedures 实施追加的审计程序
M*ZR+pq, H+Dv-*i 55.audit risk 审计风险
[Q(FBoI| n.+%eYM< 56.detection risk 检查风险
m~`d<RM/ ]o}g~Xn 57.inappropriate audit opinion 不适当的审计意见
5[<"
_ @'UbTB! 58.material misstatement 重大的错报
Q+L;k
R -|s
w\Q 59.tolerable misstatement 可容忍错报
f|U;4{k 3$x[{\ {
60.the acceptable level of detection risk 可接受的检查风险
9t)A_}O 5P=3.Mk 查看《
注会考试《审计》中的128个英文单词(二) 》
uL!QeY>k\ 2>%|PQ