),$^h7[n "V5_B^Gzb] 1.audit
审计 UG]x CkDS uE>m3Y(aP 2.attestation 鉴证
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]LZ/O8 NOf{Xx<#k 4.audit of financial statements 财务报表
审计 %VE FruM oG-Eac, 5.agreed-upon procedures 执行商定程序
Z{2QDjAI; /=QsZ,~xo 6.high levels of assurance 高水平保证
3TN'1D ei M7#CMLy 7.compilation 编制
&SPIu, [C!m,4 8.reliability 可靠性
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SCjVzvG$yg Hi U/fi` 10.professional skepticism 职业谨慎
"$q"Kilj% oWggh3eXk 11.objectivity 客观性
;zSV~G6- .!'rI7Kz'i 12. professional competence 专业胜任能力
B)dd6R>8 SN`L@/I 13.Senior/CPA-in-charge 项目经理
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= 14.audit engagement letter 业务约定书
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cca]@Ox] 15.recurring audit 连续审计
7w\!3pv k8cR`5@PK 16.the client 委托人
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17.change
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18.the existing CPA 现任注册
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Q[lkhx|.B G$~hAZ 19.the successor CPA 后任注册
会计师 i,L"%q)C $H6n gL 20.the preceding CPA前任
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F |_mCwA 21.issue the audit report 出具审计报告
/q!_f!<q4x MW0CqMi]T 22.expert 专家
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fL gHQ FH;)5GGnv 24.knowledge of the entity‘ s business 了解被审计单位情况
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8L'nZ UYpln[S 25.assess material misstatement risks评估重大错报风险
Ae<;b Of !m9g\8tE 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
YLV$#a3 'NnmLM(oh 27.a general knowledge of —— 初步了解―――的情况
@d|]BqQ4jh `2'*E\ 28.a more knowledge of—— 进一步了解的情况
:k~ p=ko P[e#j 29.the prior year‘s working papers 以前年度
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XLm@, A[ wh^I|D?" 30.minutes of meeting 会议纪要
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n\$\?u 31.business risks 经营风险
1z3I^gI*i :5:_Dr< 32.appropriateness 适当性
=.9tRq be.Kx< I 33.accounting estimate 会计估计
=I+5sCF{g [U{RDX 34.management representations 管理层声明
+R31YR8C0 uJ,I6P~9 35.going concern assumption 持续经营假设
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HGW;] 8xl `y.i(~^1 37.significant audit areas 重点审计领域
$U%N$_k? 2f9%HX(5 38.error 错误
u?8e>a `]<~lf 39.fraud舞弊
5}_,rF?cX dr4 m}v. 40.modified or additional procedures 修改或追加审计程序
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j8[9zf KYFkO~N 41.misappropriation of assets 侵占资产
DzY`O@D[ oF0*X$_X 42.transactions without substance 虚假交易
9K{0x7~ hhOrO<( 43.unusual pressures 异常压力
4$v08zZ AFNE1q;{\ 44.the suspected noncompliance 涉嫌存在违法行为
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ln=D$ {>#4{D00 45.materialiy 重要性
;[-y>qU0 B 6,X) 46.exceed the materiality level 超过重要性水平
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65pC#$F<x }-M%$~` 48.an acceptably low level 可接受水平
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:*lB86Ly bC]GL$ph9* 50.misstatements or omissions 错报或漏报
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l62 wmgKh)`@_{ 53.adjust the financial statements 调整财务报表
cBnB(t% ed7Hz#Qc 54.perform additional audit procedures 实施追加的审计程序
gOA]..lh ,u<aKae 55.audit risk 审计风险
orAEVEm XAc#ywophi 56.detection risk 检查风险
G( y@Tor+ `=~d^wKYJ3 57.inappropriate audit opinion 不适当的审计意见
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;P9S :+|os" 58.material misstatement 重大的错报
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?x gkNvvuQXc 59.tolerable misstatement 可容忍错报
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<[X|ke B1a&'WX? 60.the acceptable level of detection risk 可接受的检查风险
p[-buB] rgg3{bU/ 查看《
注会考试《审计》中的128个英文单词(二) 》
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