_qF+tm v&6-a* <Z 1.audit
审计 W8G,=d}6 ,V7nzhA2 2.attestation 鉴证
` ./$&' atj(eg 3.credibility 可信赖程度
?al'F q ko!)s 4.audit of financial statements 财务报表
审计 kXViWOXU^ "fb[23g%@k 5.agreed-upon procedures 执行商定程序
T~-ycVc m&d|t>3< 6.high levels of assurance 高水平保证
&j;wCvE4+ 9[#pIPxNK 7.compilation 编制
W<'m:dq ${DUCud,kY 8.reliability 可靠性
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xH ]Ct~md %mW{n8W3{ 10.professional skepticism 职业谨慎
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W" scV@HKu Zj(AJ* r 12. professional competence 专业胜任能力
X;$+,&M" e+EQ]<M 13.Senior/CPA-in-charge 项目经理
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7^avpf)> hDDn,uzpd 15.recurring audit 连续审计
9+|$$) Q3'llOx 16.the client 委托人
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CPA 更换
注册会计师 |]bsCmD p%ki>p )E| 18.the existing CPA 现任注册
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&$+AXzn RU|Q]Ymx 19.the successor CPA 后任注册
会计师 -OV&Md:~ }:zE< bK 20.the preceding CPA前任
注册会计师 &C_j\7Dq 3Tcms/n 21.issue the audit report 出具审计报告
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iI T;K@& '@v\{ l 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
=jN.1} >>r(/81S 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
~12EQacOT ^dWa;m]l 27.a general knowledge of —— 初步了解―――的情况
qz_7%c]K[ RNk\.}m 28.a more knowledge of—— 进一步了解的情况
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M)Z7k/=<P k=$TGqQY? 30.minutes of meeting 会议纪要
c^xIm'eob LVM%"sd? 31.business risks 经营风险
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8Al{+gx@? n&4N[Qlv, 33.accounting estimate 会计估计
+HpA:]#Y a=_g*OK}D 34.management representations 管理层声明
@D[_}JE dES"@?!^ 35.going concern assumption 持续经营假设
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'eC`04E 36.audit plan 审计计划
/{J4:N'B> L<cx:Vz 37.significant audit areas 重点审计领域
HVCe;eI C[AqFo 38.error 错误
! I:%0D Tk[ $5u*, 39.fraud舞弊
4"(Bu/24 xj)F55e? 40.modified or additional procedures 修改或追加审计程序
HyQJXw?A: e2Pcm_Ahv* 41.misappropriation of assets 侵占资产
D/gw .XYL m])y.T 42.transactions without substance 虚假交易
net@j#}j- B"w?;EeV. 43.unusual pressures 异常压力
i^&~?2 Y5Bo|*b 44.the suspected noncompliance 涉嫌存在违法行为
`$IK`O u~:y\/Y6 45.materialiy 重要性
y14;%aQN |^I0dR/w: 46.exceed the materiality level 超过重要性水平
gs[uD5oo< ;8&3 dm] 47.approach the materiality level 接近重要性水平
2zA4vZkbcw p4rL}Jm& 48.an acceptably low level 可接受水平
\:'/'^=#| Rok7n1gW 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
U}[d_f 2wg5#i 50.misstatements or omissions 错报或漏报
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3'v 1=c\Rr9] 51.aggregate 总计
eK=xrk mDABH@R 52.subsequent events 期后事项
2]jn '4 XEp{VC@= 53.adjust the financial statements 调整财务报表
!Pvf;rNI1T I*{nP)^9 54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
~H_/zK6e dq6m>;` 56.detection risk 检查风险
3S@7]Pg 6<SAa#@ey 57.inappropriate audit opinion 不适当的审计意见
^7cGq+t ^zmG0EH, 58.material misstatement 重大的错报
(Z q/ G6P?2@ 59.tolerable misstatement 可容忍错报
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.GXBc 60.the acceptable level of detection risk 可接受的检查风险
wu!59pL YUD`!C 查看《
注会考试《审计》中的128个英文单词(二) 》
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