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审计 />C~a]} guv@t&;t0 2.attestation 鉴证
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3.credibility 可信赖程度
O[!o1. U3}R^W~eb 4.audit of financial statements 财务报表
审计 qedGBl& yr>bL"!CA 5.agreed-upon procedures 执行商定程序
Aq!['G WM"^#=+$ 6.high levels of assurance 高水平保证
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7.compilation 编制
CWp1)%0= 8-:k@W 8.reliability 可靠性
iI*7WO[W @@wx~|% 9.relevance 相关性
pr txE&- BuTIJb+Q\ 10.professional skepticism 职业谨慎
(fa?ftK l,.?-|Poa 11.objectivity 客观性
KeB4Pae|V }&DB5M 12. professional competence 专业胜任能力
!dY:S';~ pGY]VwY 13.Senior/CPA-in-charge 项目经理
?Z>.G{Wm@ *Xoscc 14.audit engagement letter 业务约定书
d|]O<]CG_ aLi_Hrb9 15.recurring audit 连续审计
K//T}-Uub .gGvyscdH; 16.the client 委托人
,SF.@^o@a 1>w^ q`P 17.change
CPA 更换
注册会计师 .KucjRI s &hA 18.the existing CPA 现任注册
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A Vm{#^p[( -j_I_ 19.the successor CPA 后任注册
会计师 d&uTiH? 0 vA"niO 20.the preceding CPA前任
注册会计师 knOnUU ZBmXaP[9 21.issue the audit report 出具审计报告
a4(?]ND~6 j;20JA/b 22.expert 专家
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I\P6R` 23.the board of directors 董事会
LxlbD#<V w,Zx5bBg% 24.knowledge of the entity‘ s business 了解被审计单位情况
Y^6[[vaj2 6I>5~?# 25.assess material misstatement risks评估重大错报风险
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Ji6`-~ k B9e.-Xaf 27.a general knowledge of —— 初步了解―――的情况
3XwU6M$5g !ml_S) 28.a more knowledge of—— 进一步了解的情况
zD2.Q%`IM )ojx_3j8 29.the prior year‘s working papers 以前年度
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J4G> E.8 tyuk{*Me: 30.minutes of meeting 会议纪要
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x(9;!4O> H+VO.s.a 32.appropriateness 适当性
SgpZ;\_ Wk`bb!P_ 33.accounting estimate 会计估计
hB?,7- y98JiNq 34.management representations 管理层声明
&^&$!Xmu9 o)tKH@`vE 35.going concern assumption 持续经营假设
2"leUur~rO NTm<6Is` 36.audit plan 审计计划
mN\%fJ7 ]eYd8s+ 37.significant audit areas 重点审计领域
4L=$K2R2r -".kH<SWv 38.error 错误
JG@L5f ?aFr8i:)M 39.fraud舞弊
SqXy;S@ [J)/Et 40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
X-kXg)!Bg *$i; o3 42.transactions without substance 虚假交易
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;HtUQ J}Qs"+x 43.unusual pressures 异常压力
.4Qb5I2# R2}kz. 44.the suspected noncompliance 涉嫌存在违法行为
EkJVFHfh M=5d95*-} 45.materialiy 重要性
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z. e9CP802#2 46.exceed the materiality level 超过重要性水平
onnI ! |XKOXa3. 47.approach the materiality level 接近重要性水平
nnt8 sf@\ x37/cu 48.an acceptably low level 可接受水平
R=-+YBw7/ xw PI 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
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L (U|)xA]y! 50.misstatements or omissions 错报或漏报
#^|| ]g/N |DN^NhtE 51.aggregate 总计
-#LjI. j4;Du>obQ 52.subsequent events 期后事项
z)4UMR#b& {(rf/:X!p 53.adjust the financial statements 调整财务报表
q*\NRq \un sh^M 54.perform additional audit procedures 实施追加的审计程序
]SFWt/< $hh+0hs 55.audit risk 审计风险
m_a^RB( w6vLNX 56.detection risk 检查风险
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+ V$YBP 57.inappropriate audit opinion 不适当的审计意见
9khjwt s(t eQ\ 58.material misstatement 重大的错报
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*$PO+ 59.tolerable misstatement 可容忍错报
?TDvCL R"@7m!IA 60.the acceptable level of detection risk 可接受的检查风险
R.K?
rwy+~ 查看《
注会考试《审计》中的128个英文单词(二) 》
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