Z.+-MN WV Szrr`.'] 1.audit
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aD@ [{e[3b*M| 2.attestation 鉴证
Um9Gjd sJ)XoK syW 3.credibility 可信赖程度
Y<M,/Y_ ! hW[/{2<@ 4.audit of financial statements 财务报表
审计 l`8S1~j vR<Y1<j 5.agreed-upon procedures 执行商定程序
~Emeo&X Reca5r1O 6.high levels of assurance 高水平保证
+h^>?U, Qi`Lj5;\F 7.compilation 编制
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$J( 2C^/;z 8.reliability 可靠性
GFasGHAw 8X`iMFa.P 9.relevance 相关性
44 ,:@ mw)KyU#l,: 10.professional skepticism 职业谨慎
v'0A$`w` 4]O{Nko) 11.objectivity 客观性
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ZSXb ~F?s\kp6 12. professional competence 专业胜任能力
|r5 n p 22S4q`j 13.Senior/CPA-in-charge 项目经理
o@j]yA.5) YG , 14.audit engagement letter 业务约定书
WCT}OiLsL nPh5(&E 15.recurring audit 连续审计
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r4/G&m[V =4cK9ac 17.change
CPA 更换
注册会计师 WGFp<R R{GOlxKs C 18.the existing CPA 现任注册
会计师
-C]RFlV )8vz4e Y 19.the successor CPA 后任注册
会计师 e9/:q"*)/ ~ *RG|4# 20.the preceding CPA前任
注册会计师 j*@^O`^v s>(OK.o 21.issue the audit report 出具审计报告
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|?{3&'`J8w x!GHUz*:uz 23.the board of directors 董事会
NNSHA'F,.\ . (G9mZFV 24.knowledge of the entity‘ s business 了解被审计单位情况
c?B@XIl ?t++IEoP 25.assess material misstatement risks评估重大错报风险
4b]/2H $,$bZV 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
A g=>F5 I$!rNfrs 27.a general knowledge of —— 初步了解―――的情况
`s93P^% 0zfh:O 28.a more knowledge of—— 进一步了解的情况
rZ`ob x\S 9qS~-'&q# 29.the prior year‘s working papers 以前年度
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_7r<RZ 9}^nozR,I 30.minutes of meeting 会议纪要
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{* 31.business risks 经营风险
Q qGf* SyFw 32.appropriateness 适当性
o1<Y#db[ /H.w0fu&.S 33.accounting estimate 会计估计
"F?p\I)( {`,dWjy{% 34.management representations 管理层声明
^\=<geEj uFQ;}k;} 35.going concern assumption 持续经营假设
D/QSC]" 3V~871:-~ 36.audit plan 审计计划
KvENH=oh h>\T1PM 37.significant audit areas 重点审计领域
x`n$4a'7b =@(&xfTC 38.error 错误
+(n&>75 !5I;3EN 39.fraud舞弊
{I'8+~|pZL AyHhq8Y 40.modified or additional procedures 修改或追加审计程序
j"6r]nc& &?N1-?BjM 41.misappropriation of assets 侵占资产
Er/h:= rTTde^^_ 42.transactions without substance 虚假交易
| a001_Wv nvY3$ Ty 43.unusual pressures 异常压力
(;DnL|"'8 Qj;wklq 44.the suspected noncompliance 涉嫌存在违法行为
jb;!"HC _9 yb5_ 45.materialiy 重要性
fA"N5qQI( )e&U'Fx 46.exceed the materiality level 超过重要性水平
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!p$HS0c SFhi]48&V 48.an acceptably low level 可接受水平
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r+8 fz/Ee1T\ 50.misstatements or omissions 错报或漏报
}AfX0[!O 4 mj\wBp 51.aggregate 总计
y!_*CYZ~m .\Gl)W 52.subsequent events 期后事项
#r5IwyL L#U-dzy\ 53.adjust the financial statements 调整财务报表
<ZmC8&Uo 2to~=/. 54.perform additional audit procedures 实施追加的审计程序
=' %r"_`} Hq<Sg4nz 55.audit risk 审计风险
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"rr.w 56.detection risk 检查风险
{jz?LM FuqMT` 57.inappropriate audit opinion 不适当的审计意见
%L;z ~C 2gP^+. 58.material misstatement 重大的错报
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9$ GAs 59.tolerable misstatement 可容忍错报
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i_D 60.the acceptable level of detection risk 可接受的检查风险
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CM 查看《
注会考试《审计》中的128个英文单词(二) 》
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