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b) 1.audit
审计 !Yof%%m$; >0HH#JW 2.attestation 鉴证
/&Q{B f oAO{4xP 3.credibility 可信赖程度
py;p7y!gxA p]L]=-(qI 4.audit of financial statements 财务报表
审计 O)jD2X? !!\}-r^y% 5.agreed-upon procedures 执行商定程序
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b8d0]YS 6.high levels of assurance 高水平保证
#mV2VIX#Jv (zsG!v 7.compilation 编制
>/ay'EyY;> }MaY:PMA 8.reliability 可靠性
s)Y1%# Q6m8N 9.relevance 相关性
4iA F<|6s bK:U:vpYm 10.professional skepticism 职业谨慎
9a*#r;R 5L3+KkX@ 11.objectivity 客观性
}y6)d. z~Q=OPCnY 12. professional competence 专业胜任能力
pGD@R=8 evZcoH3~ 13.Senior/CPA-in-charge 项目经理
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s4bV0k qfsPX6] 15.recurring audit 连续审计
xhP~]akHN7 y#'hOSR2 16.the client 委托人
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u"h/ERCa 2 .3_FXSt 19.the successor CPA 后任注册
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注册会计师 s| p I` vH+g*A0S< 21.issue the audit report 出具审计报告
;M?)-dpZ 1Ms]\<^j 22.expert 专家
Jk*cuf`rq Y(Oh7VwY*P 23.the board of directors 董事会
6qT@M0)i B@F@,?K4% 24.knowledge of the entity‘ s business 了解被审计单位情况
xFF!)k # ,4'gj0 25.assess material misstatement risks评估重大错报风险
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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
T#B#q1/ >[ B.y 27.a general knowledge of —— 初步了解―――的情况
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wsmgkg [rx9gOOa& 29.the prior year‘s working papers 以前年度
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tLu&3<% uo`R 30.minutes of meeting 会议纪要
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] 31.business risks 经营风险
*X.1b! 2iNLm6" 32.appropriateness 适当性
&D3]O9a0; z>PVv)X 33.accounting estimate 会计估计
zA5nr` nkHl;;WJ 34.management representations 管理层声明
DZ|*hQU>K d<-f:}^k0 35.going concern assumption 持续经营假设
%O`@}Tg -K/+}4i3N 36.audit plan 审计计划
|mtW) $0[T<]{/? 37.significant audit areas 重点审计领域
C&z!="hMhR GXZ="3W | 38.error 错误
[h-6;.e + nR("Il 39.fraud舞弊
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04U|Frc 40.modified or additional procedures 修改或追加审计程序
~k34#j:J65 "[ LUv5 41.misappropriation of assets 侵占资产
im*sSz 0 ( "c[> >t 42.transactions without substance 虚假交易
PSc=k0D ^x&x|ckR! 43.unusual pressures 异常压力
L9/'zhiZBx ZJ{DW4#t 44.the suspected noncompliance 涉嫌存在违法行为
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5 R"OT&:0/ 45.materialiy 重要性
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$D 34( TzC(YWt 46.exceed the materiality level 超过重要性水平
Hs)] Qb@j8Xa4[ 47.approach the materiality level 接近重要性水平
-}m |6d:k~p 48.an acceptably low level 可接受水平
]MYbx)v) D&m1yl@\J 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
*{?2M6Z OyDoktz$) 50.misstatements or omissions 错报或漏报
MLr L"I" `G ":y[Q 51.aggregate 总计
il>+jVr o2(w 52.subsequent events 期后事项
|6NvByc, *4~7p4[ 53.adjust the financial statements 调整财务报表
9y\nO)\Tv 8TYh&n=r 54.perform additional audit procedures 实施追加的审计程序
u0R[TA3 IRM jL.q 55.audit risk 审计风险
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r^'h yHM29fEZk 57.inappropriate audit opinion 不适当的审计意见
cY} jPDH f]1 $` 58.material misstatement 重大的错报
=O8 YU)# >]}VD "\ 59.tolerable misstatement 可容忍错报
R@WW@ Of ruqE]Hx9( 60.the acceptable level of detection risk 可接受的检查风险
w+rw<,u% blz#M # 查看《
注会考试《审计》中的128个英文单词(二) 》
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