5s3QN{h8 we`BqZV 1.audit
审计 /}~=)QHH lb'tVO 2.attestation 鉴证
9&f+I@K uPl}NEwU| 3.credibility 可信赖程度
mbkt7. ,P T(x@gwc 4.audit of financial statements 财务报表
审计 {guOAT-w OgIRI8L 5.agreed-upon procedures 执行商定程序
6H'A]0 |;~=^a3?q 6.high levels of assurance 高水平保证
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? Jy xtP:Q9!N 8.reliability 可靠性
8b'@_s!_ C @<T(`o 9.relevance 相关性
H~s8M B_ict)}ld 10.professional skepticism 职业谨慎
5e,u*J] yZNG>1N 11.objectivity 客观性
?{"r( bKsjbYuo 12. professional competence 专业胜任能力
3f^Pr ?ld&}|W~ 13.Senior/CPA-in-charge 项目经理
hQj@D\} */IiL%g4u 14.audit engagement letter 业务约定书
Og% Y._ kR97)}Y 15.recurring audit 连续审计
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rlVE v%T'!(0j/ 16.the client 委托人
?H PAX tlp,HxlP 17.change
CPA 更换
注册会计师 xA
d@.^ ?lD)J?j 18.the existing CPA 现任注册
会计师
kH hp;< o+=wQ$"tP 19.the successor CPA 后任注册
会计师 WC<[<uI* j8Z;}P
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注册会计师 vc"!3x-G* RN-gZ{AW 21.issue the audit report 出具审计报告
``jNj1t{} gC2}?nq* 22.expert 专家
*V',@NH#Os uT,i& 23.the board of directors 董事会
8&8!(\xv J$yq#LBbR@ 24.knowledge of the entity‘ s business 了解被审计单位情况
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q>lj`> 25.assess material misstatement risks评估重大错报风险
e%)iDt\j [(x<2MTj 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
ZAfuW^r .%n_{ab1 27.a general knowledge of —— 初步了解―――的情况
ZS=H1 HJ]v- 28.a more knowledge of—— 进一步了解的情况
^,I2@OS @ U=y}vi8 29.the prior year‘s working papers 以前年度
工作底稿
#d,)Qe[ KX9IC5pR 30.minutes of meeting 会议纪要
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p4oiE o+{,>t 31.business risks 经营风险
N,qo/At}R[ w~v6=^ 32.appropriateness 适当性
})^eaLBR4 %]I#]jR 33.accounting estimate 会计估计
4Pc-A Ygk_gBRiC 34.management representations 管理层声明
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YSGE@ X<8|uP4 36.audit plan 审计计划
4!{lySW 9dA+#;? 37.significant audit areas 重点审计领域
{7m2vv? Z sc+%v1Y#} 38.error 错误
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GQ{{B z[J=WI 39.fraud舞弊
~_JfI7={Jn ;6PU 40.modified or additional procedures 修改或追加审计程序
2o<*rH trrNu 41.misappropriation of assets 侵占资产
C <:g"F:k kl:/PM^ 42.transactions without substance 虚假交易
G 0pq'7B DDR4h"Y 43.unusual pressures 异常压力
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4~vK H6`k%O* 45.materialiy 重要性
B(Yg1jAe eG(YORkR 46.exceed the materiality level 超过重要性水平
3G4WKg.^ x`7Le&4f 47.approach the materiality level 接近重要性水平
qc,E azmU QDY uJ&!h 48.an acceptably low level 可接受水平
YQ:$m5ai @Ik5BT 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
wT!?.Y)aj j7&#R+f 50.misstatements or omissions 错报或漏报
)x\%*ewY ib(|}7Je 51.aggregate 总计
9J7yR}2-F ]_B<K5 52.subsequent events 期后事项
Ao?b1VYy/ Bv~^keuj3t 53.adjust the financial statements 调整财务报表
Awfd0L;9 i695P}J2 54.perform additional audit procedures 实施追加的审计程序
Ux',ma1JK $rj:K)P 55.audit risk 审计风险
.?NfV%vv `m(ZX\W] 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
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46T(1_Xt~ E!}'cxb^ 59.tolerable misstatement 可容忍错报
?&:N|cltD y]{b4e 60.the acceptable level of detection risk 可接受的检查风险
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P@$< 查看《
注会考试《审计》中的128个英文单词(二) 》
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