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审计 \P`hq^; .0]<k,JZZ 2.attestation 鉴证
Z?m3~L9L2 6 ~w@PRy 3.credibility 可信赖程度
(JFWna0@ ?<'}r7D 4.audit of financial statements 财务报表
审计 "1M[5\Ax E=!\z%4 5.agreed-upon procedures 执行商定程序
U\*J9 9mTJ|sN:e 6.high levels of assurance 高水平保证
>V}#[ /n `RL"AH:+ 7.compilation 编制
WEi2=3dV }Kbb4]t|" 8.reliability 可靠性
q5)O%l ! 5"O.,H} 9.relevance 相关性
W|63Ir67 x+@rg];m 10.professional skepticism 职业谨慎
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!DK %M|hA#04vZ 12. professional competence 专业胜任能力
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m e^l%M 13.Senior/CPA-in-charge 项目经理
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ef>ZZ 14.audit engagement letter 业务约定书
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0 15.recurring audit 连续审计
338k?nHxv e h?zNu2= 16.the client 委托人
vT,AMja +OWX'~fd< 17.change
CPA 更换
注册会计师 CdjI` 5uj?#)N 18.the existing CPA 现任注册
会计师
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eh\j 4)urU7[ &) 19.the successor CPA 后任注册
会计师 8>in_h9 Trz@~d/[,n 20.the preceding CPA前任
注册会计师 ]K,Tnyp #fn)k1 21.issue the audit report 出具审计报告
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p]2128kqx 22.expert 专家
.;`AAH'k a'yK~;+_9 23.the board of directors 董事会
Wf>R&o6tr :emiQ 24.knowledge of the entity‘ s business 了解被审计单位情况
h^(*Tv-! ud@%5d 25.assess material misstatement risks评估重大错报风险
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hb~N< '$]97b7G 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
0rs"o-s< ]Wlco 27.a general knowledge of —— 初步了解―――的情况
y(yHt=r eiaFaYe\ 28.a more knowledge of—— 进一步了解的情况
. ~~T\rmI 1JG'%8}#8 29.the prior year‘s working papers 以前年度
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['tY4$L( uGK.\PB$ 30.minutes of meeting 会议纪要
,G?WAOy, ytJ/g/,A0i 31.business risks 经营风险
0gP}zM73 bI9~jWgGp 32.appropriateness 适当性
LG|fq/; ~/iKh11 33.accounting estimate 会计估计
aP@N)" Ww+IWW@ 34.management representations 管理层声明
ZdWm:(nkU h_3E)jc 35.going concern assumption 持续经营假设
U,{eHe ?>T &d?CCb$|0Y 36.audit plan 审计计划
`MN4uC V1`o%;j 37.significant audit areas 重点审计领域
:v&$o'Sak o&)8o5 38.error 错误
umH40rX+ ep)n_!$OH" 39.fraud舞弊
dhf!o0'1M x,@B(9No 40.modified or additional procedures 修改或追加审计程序
U-(01- X Dm[Gc>(~ 41.misappropriation of assets 侵占资产
/cQueUME` bP$dU,@p~ 42.transactions without substance 虚假交易
lc1(t:"[ }t=!(GOb} 43.unusual pressures 异常压力
s %``H` _Gi4A 44.the suspected noncompliance 涉嫌存在违法行为
}Gm>`cw- eFTpnG 45.materialiy 重要性
)9'K($ :tB1D@Cb6 46.exceed the materiality level 超过重要性水平
w3obIJm qJa H, 47.approach the materiality level 接近重要性水平
kY|utoAP bL+_j}{:N 48.an acceptably low level 可接受水平
m_?~OL S %G/hD 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
e L^|v oAJM]%g{ 50.misstatements or omissions 错报或漏报
s_OF( o n&;85IF1 51.aggregate 总计
fo#fg8zX% 6azGhxh 52.subsequent events 期后事项
i$:*Pb3mV p{Yv3dNl 53.adjust the financial statements 调整财务报表
^Y>F|;M# 2W96Zju\ 54.perform additional audit procedures 实施追加的审计程序
p;59? oim9<_ 55.audit risk 审计风险
+\c5]` F|o:W75 56.detection risk 检查风险
+ocol6G7W 7uS~MW 57.inappropriate audit opinion 不适当的审计意见
jrlVvzZ :Ij{s 58.material misstatement 重大的错报
mzaWST] n.`($yR_ 59.tolerable misstatement 可容忍错报
{W=%U|f dGYn4i2k? 60.the acceptable level of detection risk 可接受的检查风险
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Z& 查看《
注会考试《审计》中的128个英文单词(二) 》
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