DamCF m*ISa(#(, 1.audit
审计 &yGaCq;0 5 elw~u
2.attestation 鉴证
P6E3-?4j ,RE\$~`w 3.credibility 可信赖程度
/nyUG^5#{ ?bPRxR 4.audit of financial statements 财务报表
审计 EM]s/LD@% wkP#Z"A0~ 5.agreed-upon procedures 执行商定程序
t]>Lh>G z8{a(nK P 6.high levels of assurance 高水平保证
7P"| J\ 9w"h 7.compilation 编制
)u3 Zm >^%7@i:@U 8.reliability 可靠性
zEs>b(5u i\1TOP|h 9.relevance 相关性
~}F{vm xG}(5Tt 10.professional skepticism 职业谨慎
AP
[|Ta &L#UGp$, 11.objectivity 客观性
+cIUGFp} , 3,gG" 12. professional competence 专业胜任能力
'#s05hr g$HwxA9Gp/ 13.Senior/CPA-in-charge 项目经理
A~Y^VEn wm]^3qI2 14.audit engagement letter 业务约定书
VGtC)mG8) }tsYJlh5 15.recurring audit 连续审计
1=#q5dZ] 7#@cz5Su 16.the client 委托人
r~N"ere26 SeHagKA 17.change
CPA 更换
注册会计师 QF{4/y^j{ iOwx0GD.n 18.the existing CPA 现任注册
会计师
L~(_x"uXd HHiT]S9 19.the successor CPA 后任注册
会计师 bSsh^Z "5;;)\o~ 20.the preceding CPA前任
注册会计师 SfgU`eF%B f:ZAG4B 21.issue the audit report 出具审计报告
s >e=?W x\F,SEj 22.expert 专家
20vXSYa~ bA=
|_Wt 23.the board of directors 董事会
()K " c# &n6$rBr% 24.knowledge of the entity‘ s business 了解被审计单位情况
*F
?8c M>&%(4K 25.assess material misstatement risks评估重大错报风险
m<{<s T #?q&r_@@ 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
O<96/a' @7n/Q( 27.a general knowledge of —— 初步了解―――的情况
hQ]H
/+\ L
!=4N!j 28.a more knowledge of—— 进一步了解的情况
dYSr4pb 9;Itqe{8w 29.the prior year‘s working papers 以前年度
工作底稿
+
|bmT
bA\<.d 30.minutes of meeting 会议纪要
=Vy`J)z9 _/Gczy4)# 31.business risks 经营风险
D|rFu Z-E`> 32.appropriateness 适当性
@?=|Y ]4h92\\965 33.accounting estimate 会计估计
43={Xy r`AuvwHPs[ 34.management representations 管理层声明
M@4UGM`J 2R=DB`3 35.going concern assumption 持续经营假设
M&NB/ 9so6WIWc 36.audit plan 审计计划
Sp7ld7c A
3B56K 37.significant audit areas 重点审计领域
Mu{;vf|j 1QmH{jM 38.error 错误
$ "E).j }b=}uiR# 39.fraud舞弊
e
*@{%S c6nflk.l 40.modified or additional procedures 修改或追加审计程序
dFH$l Kl2lbe7 41.misappropriation of assets 侵占资产
yHHt(GM|o {Z
h>mHW3 42.transactions without substance 虚假交易
FDVcow*] n A81ls#is 43.unusual pressures 异常压力
3l3+A+n ogL Etq
T 44.the suspected noncompliance 涉嫌存在违法行为
ua5OGx d+X}cq=
45.materialiy 重要性
UilMv~0 TJ:]SB 46.exceed the materiality level 超过重要性水平
fO0(Z
Q3|T':l4 47.approach the materiality level 接近重要性水平
Hir Fl 0Z0:,! 48.an acceptably low level 可接受水平
Z^]|o<.<I Gm9hYhC8 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
Mk=mT3=# io#&o;M< 50.misstatements or omissions 错报或漏报
UB 6mqjPK OCZ[D{i9@ 51.aggregate 总计
$/=nU*pd H^.IY_I`U* 52.subsequent events 期后事项
-1ce<nN _~q?_'kx 53.adjust the financial statements 调整财务报表
:um|nRwy9 ;9~6_@,@o 54.perform additional audit procedures 实施追加的审计程序
)//I'V &Y
4F!Rb 55.audit risk 审计风险
9lGOWRxR)
q EP
4 56.detection risk 检查风险
xdf82) *+uHQgn( 57.inappropriate audit opinion 不适当的审计意见
qTAc[Ko ]J:1P`k. 58.material misstatement 重大的错报
7\f\!e < M
XzVgy 59.tolerable misstatement 可容忍错报
ynw5-aS3 LJOr!rWi 60.the acceptable level of detection risk 可接受的检查风险
(y?ITz9 HcedE3Rg 查看《
注会考试《审计》中的128个英文单词(二) 》
RjWqGr;bO :$_6SQ<?