&Egw94l AvfSR p 1.audit
审计 ,9SBGxK5` z/dpnGX 2.attestation 鉴证
3MPmLV#f }1kT0*'L 3.credibility 可信赖程度
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4.audit of financial statements 财务报表
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FWUZ }TI"j{(QJ 5.agreed-upon procedures 执行商定程序
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!?)I #;4<dDVy 6.high levels of assurance 高水平保证
Q"itV&d, uQk} 7.compilation 编制
Gi]R8?M o/??w:' 8.reliability 可靠性
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0'j/ 9vm )(V|d$n 10.professional skepticism 职业谨慎
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&5 11.objectivity 客观性
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\-lq~ wl2P^Pj 12. professional competence 专业胜任能力
`>'%!E9G ;:nx6wi 13.Senior/CPA-in-charge 项目经理
"V|&s/9 onqfmQ,3E 14.audit engagement letter 业务约定书
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c"F3[mrff ~nLE?>x|Z 16.the client 委托人
"Bn8WT2? nbd-f6F6 17.change
CPA 更换
注册会计师 uknX py)) Lh`B5 18.the existing CPA 现任注册
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`_"F7Czn 55LW[Pc 19.the successor CPA 后任注册
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dZMf5=tb 21.issue the audit report 出具审计报告
9W5~I9% 1V/?p<A 22.expert 专家
$>if@}u Sr Vo0$5) 23.the board of directors 董事会
K3g<NC ZH<:g6 24.knowledge of the entity‘ s business 了解被审计单位情况
zH)M,+P nev@ykP6 25.assess material misstatement risks评估重大错报风险
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G!# 9 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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v8 27.a general knowledge of —— 初步了解―――的情况
k{Ad(S4J& SHcFnxEAIH 28.a more knowledge of—— 进一步了解的情况
{~*^jS']5 'aV/\a:* 29.the prior year‘s working papers 以前年度
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#Izn r3OR7f[ 30.minutes of meeting 会议纪要
ZsnFuk#W kMS&"/z 31.business risks 经营风险
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mZG)#gW[ uE'O}Y95 33.accounting estimate 会计估计
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34.management representations 管理层声明
.m gm1zz `xXpP"*o} 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
}w_r(g?\ MrU0Jrk4+ 37.significant audit areas 重点审计领域
4>t'4p6{ \>]C 38.error 错误
{3LAK[C 4AWL::FU5 39.fraud舞弊
y3+iADo.p y&&%%3 40.modified or additional procedures 修改或追加审计程序
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&, ATG;*nIP 41.misappropriation of assets 侵占资产
'W_u1l/ "ZYdJHM 42.transactions without substance 虚假交易
gVscdg5 w\}@+w3b~ 43.unusual pressures 异常压力
m%s&$ `uh+d 44.the suspected noncompliance 涉嫌存在违法行为
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M o FL|\D 45.materialiy 重要性
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}N0$DqP 46.exceed the materiality level 超过重要性水平
*}h#'+ V1-URC24vd 47.approach the materiality level 接近重要性水平
,L&d\M"f S.,5vI"s, 48.an acceptably low level 可接受水平
|L<p90 _c $F?9: 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
PP-U. FGey%:p9$ 50.misstatements or omissions 错报或漏报
2L(\-]%f t9eEcqMg 51.aggregate 总计
sS{!z@\Lf SNOML7pd 52.subsequent events 期后事项
}.k*4Vw#Wt =nff;Xu 53.adjust the financial statements 调整财务报表
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yS1 54.perform additional audit procedures 实施追加的审计程序
=@ d/SZ|(E p#aB0H3 55.audit risk 审计风险
f`K[oCfu s+<`iH9Hm 56.detection risk 检查风险
"&%Lhyt wTe 9OFv 57.inappropriate audit opinion 不适当的审计意见
ty\F~]Oo *!r"+?0gN 58.material misstatement 重大的错报
+mRc8 G $W;f9k@C! 59.tolerable misstatement 可容忍错报
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Dh q|ZzGEj:OV 60.the acceptable level of detection risk 可接受的检查风险
9)*218. 3lsfT-|Wt& 查看《
注会考试《审计》中的128个英文单词(二) 》
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