eHx {[J? !5 S# 1.audit
审计 ccv 0yjYjIk"T 2.attestation 鉴证
[?z;'O}y S> Fb'rJ3 3.credibility 可信赖程度
7gtaI3 "4XjABJ4' 4.audit of financial statements 财务报表
审计 qRT5|\l pTAm} 5.agreed-upon procedures 执行商定程序
drCL7.j#L c%<81Y= 6.high levels of assurance 高水平保证
Xk:x=4u& a[t"J*0 7.compilation 编制
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&zYXy |QrVGm@2 9.relevance 相关性
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_3W 3meZ]u 10.professional skepticism 职业谨慎
FkMM>X ZrYRLg 11.objectivity 客观性
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WfM\ 12. professional competence 专业胜任能力
} %3;j5 ;6 o<|u4r={s 13.Senior/CPA-in-charge 项目经理
axG%@5 }T%E;m- 14.audit engagement letter 业务约定书
*"|f!t :t;\`gQoS 15.recurring audit 连续审计
J?p|Vy|9 }lk9|U#6*` 16.the client 委托人
B"7~[,he B_!S\?}$ 17.change
CPA 更换
注册会计师 |}l/6WHB TbqtT_{ 18.the existing CPA 现任注册
会计师
+MS*YpPW QIwO _[Q 19.the successor CPA 后任注册
会计师 pE1uD4lLb Ow0~sFz 20.the preceding CPA前任
注册会计师 _)CCD33$ $SLyI$<gP 21.issue the audit report 出具审计报告
8yr-X!eF sI)jqHZG 22.expert 专家
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hPNSh r*7J#M / 23.the board of directors 董事会
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0s4]eEXH 24.knowledge of the entity‘ s business 了解被审计单位情况
@C'qbO{ a/d8_(0 25.assess material misstatement risks评估重大错报风险
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NH 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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\LS!N 27.a general knowledge of —— 初步了解―――的情况
iA2TvP# pfk)_;>, 28.a more knowledge of—— 进一步了解的情况
C-2#-{< O|;|7fCB\ 29.the prior year‘s working papers 以前年度
工作底稿
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G%O^ t-FrF </0 30.minutes of meeting 会议纪要
$nthMx$ _hB7;N3 31.business risks 经营风险
&>@EfW]( ~\R+p~> 32.appropriateness 适当性
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gA+@p'XnR 33.accounting estimate 会计估计
Yu%ZwTvw Oi!uJofW 34.management representations 管理层声明
*=QWx[K| }8'bXG+ 35.going concern assumption 持续经营假设
xqKj&RuLu -1F+,+m 36.audit plan 审计计划
m!<uY?,hf 62OZj%CXN 37.significant audit areas 重点审计领域
d_Y7/_i j|WN!!7 38.error 错误
_`]YWvh LwCf}4u" 39.fraud舞弊
gDsb~>rb| PwxRu 40.modified or additional procedures 修改或追加审计程序
c(S66lp "Kn%|\YL@4 41.misappropriation of assets 侵占资产
Xpf:I dBp)6ok#c 42.transactions without substance 虚假交易
h1N{;SWQ LT '2446 43.unusual pressures 异常压力
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Y ]bw ]OA8H[U-eA 44.the suspected noncompliance 涉嫌存在违法行为
>^KO5N-:4 xCiq;FFR 45.materialiy 重要性
6SD9lgF*- y[:xGf]8@ 46.exceed the materiality level 超过重要性水平
jUX0sRDk n#5%{e> 47.approach the materiality level 接近重要性水平
!.5,RIf h-:te9p6>4 48.an acceptably low level 可接受水平
uyWt{>$ u"1Zv! 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
^b`aO$ 5@@ilvwzz 50.misstatements or omissions 错报或漏报
Xkb\fR6<K %:]ive]e 51.aggregate 总计
KdtQJ:_`k .q(1 52.subsequent events 期后事项
*U^7MU0 CrI:TB>/" 53.adjust the financial statements 调整财务报表
n[`FoY 9TbRrS09 54.perform additional audit procedures 实施追加的审计程序
t5WW3$Nf aRF}FE,u 55.audit risk 审计风险
e47N 9&4 uz;z+Bd^ 56.detection risk 检查风险
\B~}s } loFApBD=$^ 57.inappropriate audit opinion 不适当的审计意见
gCY%@?YyN m'.y,@^B 58.material misstatement 重大的错报
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x$!F# 59.tolerable misstatement 可容忍错报
+(3U_]Lu )> |x 2q 60.the acceptable level of detection risk 可接受的检查风险
RwptFO e2l!L*[g 查看《
注会考试《审计》中的128个英文单词(二) 》
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