*M>~$h7 RjrQDh|(( 1.audit
审计 q& KNK @$%.iQ7A; 2.attestation 鉴证
>f1fvv6 z 9WeOs 3.credibility 可信赖程度
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qa8?bNd'f 4.audit of financial statements 财务报表
审计 &wu1Zz[qcz ?zVE7;r4U 5.agreed-upon procedures 执行商定程序
v5?ct?q /_8nZVu 6.high levels of assurance 高水平保证
J^PFhu *;F<Q!i&v 7.compilation 编制
z fy(j f^IB:e#j; 8.reliability 可靠性
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C*mR%Q 9.relevance 相关性
n%02,pC6, n 1^h;2gz 10.professional skepticism 职业谨慎
~~t>; x~D8XN{ 11.objectivity 客观性
Of9 gS-m a`eb9o# 12. professional competence 专业胜任能力
:gRVa=}= iHQ$L# 7 13.Senior/CPA-in-charge 项目经理
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$d.Dk4.ed 14.audit engagement letter 业务约定书
i`iR7UmHeR )?LZg<< 15.recurring audit 连续审计
g2u\gR5 mW,b#'hy 16.the client 委托人
3mg:9]X9 *Z2Ko5&Y2 17.change
CPA 更换
注册会计师 %ca` v;]. _?I
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会计师
%`/F>` Jv]$@># 19.the successor CPA 后任注册
会计师 &W `7 b< ''z]o#=^9 20.the preceding CPA前任
注册会计师 %):pfM;b N'pYz0_H 21.issue the audit report 出具审计报告
.O&YdUo taO(\FOm 22.expert 专家
Y^8'P /A :<5jlpV( 23.the board of directors 董事会
$}us+hGZ $) qL=kR 24.knowledge of the entity‘ s business 了解被审计单位情况
lWP]}Uy=5~ Z:2%gU&W 25.assess material misstatement risks评估重大错报风险
hyhm{RC?[ ETdN<}m 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
zzd PR}VG s<3M_mt 27.a general knowledge of —— 初步了解―――的情况
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z+zEH9.' rA8{Q.L 29.the prior year‘s working papers 以前年度
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1vJj?Uqc vCOtED*< 30.minutes of meeting 会议纪要
>>8{N)c5E ho^jmp 31.business risks 经营风险
dqFp"Xe"% mSk";UCn 32.appropriateness 适当性
g{kjd2 Dg}EI^ d 33.accounting estimate 会计估计
f*p=j(sF =gZA9@]W2 34.management representations 管理层声明
,TYFPulYcp ^U,Dx 35.going concern assumption 持续经营假设
D^f;X.Qm J(P'!#z^ 36.audit plan 审计计划
|M18/{ Zv8_<>e 37.significant audit areas 重点审计领域
4sC)hAx&f <vxTfE@>bp 38.error 错误
l701$>> z&jASL 39.fraud舞弊
`-?`H>+OG b8Hzl!zO 40.modified or additional procedures 修改或追加审计程序
7)FYAk$@ >Qg-dJt[ 41.misappropriation of assets 侵占资产
E;q+u[$ C@pn4[jTl 42.transactions without substance 虚假交易
~Qf\DTM& I<Mb/!TQ 43.unusual pressures 异常压力
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Uk.Nek 45.materialiy 重要性
RRl`;w? 9Q7342 46.exceed the materiality level 超过重要性水平
HJd{j,M QcjsQTAbk 47.approach the materiality level 接近重要性水平
Cj/!m 2~vvE 48.an acceptably low level 可接受水平
r- Y7wM`TZ @twi<U_ 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
GXRW"4eF5 {z9z#8`C; 50.misstatements or omissions 错报或漏报
[lu+"V,<LJ {xICR ~,* 51.aggregate 总计
BaMF5f+ b~<:k\EE 52.subsequent events 期后事项
B$S@xD $ Y3-f68*( 53.adjust the financial statements 调整财务报表
j8^zE,Z ]K%d 54.perform additional audit procedures 实施追加的审计程序
tGSXTF}G ~n(LBA 55.audit risk 审计风险
!\'HKk~V Lg7dJnf 56.detection risk 检查风险
&[N_{O| Fzn! 57.inappropriate audit opinion 不适当的审计意见
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FL&L$#X i<q_d7-W' 59.tolerable misstatement 可容忍错报
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JG&, CBz=-Xr 60.the acceptable level of detection risk 可接受的检查风险
E!>MJlA:k6 8m#y>` 查看《
注会考试《审计》中的128个英文单词(二) 》
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