?l9=$' @H+~2;B, 1.audit
审计 `p1DaV UE;Bb*< 2.attestation 鉴证
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'"9v ^ $wJi9D6 3.credibility 可信赖程度
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Xq| 4.audit of financial statements 财务报表
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*- 4|F#gK5E 5.agreed-upon procedures 执行商定程序
*%?d\8d 9v$qrM`8 6.high levels of assurance 高水平保证
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Va#a gQR1$n0 7.compilation 编制
r{Z[xWIX IfB/O.;Kz 8.reliability 可靠性
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!o<ICHHH ((cb4IX 10.professional skepticism 职业谨慎
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ob]dZ 11.objectivity 客观性
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zp#:EZ 12. professional competence 专业胜任能力
r`[B@ avBu a6i' 13.Senior/CPA-in-charge 项目经理
3KT_AJ4} /n8psj 14.audit engagement letter 业务约定书
(Y )!"_| gD1+]am 15.recurring audit 连续审计
t9Vb~ Ubdb RM#fX^)= 16.the client 委托人
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CPA 更换
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O4N-_Kfp/ &SrGh$:X 19.the successor CPA 后任注册
会计师 CrO`=\ ~$ *`cO 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
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(8<w cL 22.expert 专家
D2)i3vFB ZMe}M!V 23.the board of directors 董事会
8H_l[/ n.I2$._(b 24.knowledge of the entity‘ s business 了解被审计单位情况
5}7ISNP;f #!L%J<MX 25.assess material misstatement risks评估重大错报风险
hk.yR1Y| shNE~TA 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
{=6)SBjf f,JX" 27.a general knowledge of —— 初步了解―――的情况
Br&^09S s,kU*kHn 28.a more knowledge of—— 进一步了解的情况
q-H&5K wB2}uk7 29.the prior year‘s working papers 以前年度
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o~k;D{Snr wsI5F&R, 30.minutes of meeting 会议纪要
jOv~!7T Uh%6LPg^ 31.business risks 经营风险
D!/0c]" "]UIz_^'`U 32.appropriateness 适当性
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33.accounting estimate 会计估计
?lyltAxs' V pH|R 34.management representations 管理层声明
ZHcONYAr 5v+L';wx[T 35.going concern assumption 持续经营假设
/L$NE$D} " Pfk{ =y 36.audit plan 审计计划
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Zsgi{ La]4/=a 38.error 错误
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40.modified or additional procedures 修改或追加审计程序
mQL8QW[c Z>&K&ttJ 41.misappropriation of assets 侵占资产
^H-QYuz:T0 @f%wd2 42.transactions without substance 虚假交易
7g8B'ex J .c03}RTC^ 43.unusual pressures 异常压力
^7<[}u;qF !YIb 44.the suspected noncompliance 涉嫌存在违法行为
d _uFY: 7G2vYKC' 45.materialiy 重要性
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RRNH0-D1l |w4(rs- 47.approach the materiality level 接近重要性水平
^ISQ{M#_ =:;YTie 48.an acceptably low level 可接受水平
L/5z! m qpd 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
p#z;cjfSt I IYL A( 50.misstatements or omissions 错报或漏报
Y6+k9$h sb 8dc 51.aggregate 总计
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%Dl_} 53.adjust the financial statements 调整财务报表
Iht@mE ]2P/G5C3tU 54.perform additional audit procedures 实施追加的审计程序
6S)$3Is z}D#WWSxf 55.audit risk 审计风险
V54q"kP,@. <e[!3,%L 56.detection risk 检查风险
%@o&*pF^, 3/:LYvM< 57.inappropriate audit opinion 不适当的审计意见
UUD\bWfn q;KshpfRMD 58.material misstatement 重大的错报
A7.JFf> cK/PQsMP 59.tolerable misstatement 可容忍错报
k -io$ = >P_mPP= 60.the acceptable level of detection risk 可接受的检查风险
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]71 查看《
注会考试《审计》中的128个英文单词(二) 》
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