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!cvf{a QpA/SmJ 1.audit
审计 0rDh}<upjk \BZhf?9U 2.attestation 鉴证
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'5,LfTu 3.credibility 可信赖程度
E5xzy/ZQ _EMwm&! 4.audit of financial statements 财务报表
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qvihd vchm"p?9) 5.agreed-upon procedures 执行商定程序
<_tT<5'[$u NzSoqh{R 6.high levels of assurance 高水平保证
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.JoHH DB:+E|vSD 7.compilation 编制
S` ;?z FUjl8b-| 8.reliability 可靠性
7/f3Z1g U\;6mK)M^J 9.relevance 相关性
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10.professional skepticism 职业谨慎
.my0|4CQ#@ $yYO_ZBiy 11.objectivity 客观性
0#&5.Gr) PCM-i{6/ 12. professional competence 专业胜任能力
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lq&wXi 13.Senior/CPA-in-charge 项目经理
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~ga`\%J 14.audit engagement letter 业务约定书
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WKIoS"?-F 9Hu/u=vB< 16.the client 委托人
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%M3PTY\ j eX^}]x|% 17.change
CPA 更换
注册会计师 pxf$1 }'/`2!lY 18.the existing CPA 现任注册
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b e-~\ @ #Av.iAs 19.the successor CPA 后任注册
会计师 5v}8org (+3Wgl+]/ 20.the preceding CPA前任
注册会计师 <U >>ZSi D-(w_$# 21.issue the audit report 出具审计报告
? 1$fJ3 ^(h+URFpA 22.expert 专家
&c%g B'EKM)dA 23.the board of directors 董事会
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#6dC0 I_rO! 24.knowledge of the entity‘ s business 了解被审计单位情况
yi%-7[*]= >ByXB!Wi+ 25.assess material misstatement risks评估重大错报风险
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{=QiZWu 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
e9[|!/./5 y2vUthRwo 27.a general knowledge of —— 初步了解―――的情况
r*_ZJ*h[ !\L/[:n 28.a more knowledge of—— 进一步了解的情况
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zs*L~_K 7{qy7,Gp 30.minutes of meeting 会议纪要
.j>hI="b ixQJ[fH10 31.business risks 经营风险
aj,T)oDbt6 xz{IH,?IG 32.appropriateness 适当性
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P(73!DT+ 33.accounting estimate 会计估计
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2. 34.management representations 管理层声明
$g+[yb7@ jR#~I@q^ 35.going concern assumption 持续经营假设
yK2^Y]Ku? ?6jkI2w 36.audit plan 审计计划
*b}lF4O? ?Wt$6{) 37.significant audit areas 重点审计领域
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e|D;OM 38.error 错误
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z,:a8LB#[ S (N\cw$ 40.modified or additional procedures 修改或追加审计程序
1YJC{bO 0`A~HH} 41.misappropriation of assets 侵占资产
!i%"7tQ3$ #\ n8M 42.transactions without substance 虚假交易
-x4X O`b F.=Bnw/- 43.unusual pressures 异常压力
j"@93D~ %8M)2?E 44.the suspected noncompliance 涉嫌存在违法行为
U Gpu\TB fH?ha 45.materialiy 重要性
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# ]a3iEA2 ( 46.exceed the materiality level 超过重要性水平
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P7f,OY<@%o gxMfu?zk" 48.an acceptably low level 可接受水平
JHJ~X v Z@%HvB7 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
|xvy')(b LJTQaItdqJ 50.misstatements or omissions 错报或漏报
j]m|7] 6q6FB 51.aggregate 总计
d4 (/m_HMu D'hW| 52.subsequent events 期后事项
G>+1*\c l?)ZJ3]a 53.adjust the financial statements 调整财务报表
= }:)y0L z|(+|pV( 54.perform additional audit procedures 实施追加的审计程序
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(Tom9^ 55.audit risk 审计风险
VCcr3Dx()F Iu35#j 56.detection risk 检查风险
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-w^ 57.inappropriate audit opinion 不适当的审计意见
,*@AX> ' 2-oh 58.material misstatement 重大的错报
35x 0T/8 x/:4{ 59.tolerable misstatement 可容忍错报
PSmfiaThwo @&hnL9D8lL 60.the acceptable level of detection risk 可接受的检查风险
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/#@19 `j9$T:` 查看《
注会考试《审计》中的128个英文单词(二) 》
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