5* 1wQlL \\jB@O 1.audit
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9f>kE ak50]KYo 2.attestation 鉴证
vx=I3o n<:/ X tE 3.credibility 可信赖程度
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*e}w0 4.audit of financial statements 财务报表
审计 v>Il# Y_`D5c: 5.agreed-upon procedures 执行商定程序
YgaJ*%\ P f oAg* 6.high levels of assurance 高水平保证
=K2Dxu_: "fLGXbNQ 7.compilation 编制
Ms?V1 o}5:vi] 8.reliability 可靠性
okX\z[X fiTMS: 9.relevance 相关性
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(H9%a-3 10.professional skepticism 职业谨慎
=S@$"_& xiU-}H'o 11.objectivity 客观性
Pi6C1uY6 7|6tH@4Ub 12. professional competence 专业胜任能力
1G|Q~%cv %dZD;Vhg 13.Senior/CPA-in-charge 项目经理
6__@?XzJ :5?ti 14.audit engagement letter 业务约定书
!U]V?Jpi" ,$3 15.recurring audit 连续审计
\E.t=XBn L&ws[8- 16.the client 委托人
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VO(Ck\i} NpD}7t<EF 19.the successor CPA 后任注册
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B5zp %R;cXs4r 20.the preceding CPA前任
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Wnl8XHPn ?9vBn 21.issue the audit report 出具审计报告
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.Z&OKWL N l_!%k: 23.the board of directors 董事会
( uOW5,e7 v\-"NHl 24.knowledge of the entity‘ s business 了解被审计单位情况
$?Aez/ &X+V} 25.assess material misstatement risks评估重大错报风险
LO.4sO NOx&`OU+ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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/w| 27.a general knowledge of —— 初步了解―――的情况
z9HQFRbo[ -f9M*7O<gf 28.a more knowledge of—— 进一步了解的情况
46_<v=YSJ ejo4mQ]a 29.the prior year‘s working papers 以前年度
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*"fg@B5 CG9X3%xO% 30.minutes of meeting 会议纪要
Q77qrx3 no?)GQ 31.business risks 经营风险
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}k-S 32.appropriateness 适当性
9,`mH0jP ?RpT_u 33.accounting estimate 会计估计
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6j"(/X|Ex5 #-'}r}1ZT 35.going concern assumption 持续经营假设
2Fx<QRz y^@%Xrs 36.audit plan 审计计划
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37.significant audit areas 重点审计领域
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~;eWQwD t C 6 c4j 39.fraud舞弊
=AD/5E,3 eaX`S.!jR 40.modified or additional procedures 修改或追加审计程序
u/.srK!K ;g*X.d 41.misappropriation of assets 侵占资产
_9z/>e W$'pUhq\H 42.transactions without substance 虚假交易
klf<=V ~|uCZ.;o 43.unusual pressures 异常压力
m/eGnv;! #eUfwd6.Y 44.the suspected noncompliance 涉嫌存在违法行为
J.<eX=< i[\[xfk 45.materialiy 重要性
keJec`q=X ^7"%eWT` 46.exceed the materiality level 超过重要性水平
t*qA.xc6 SAH\'v0 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
DGd&x^C Y43#]; 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
Ap!UX=HBb ;~1r{kXxA" 50.misstatements or omissions 错报或漏报
l4/TJ%`MG }MIH{CMH 51.aggregate 总计
Q ,;x;QR4 N!h>fE` 52.subsequent events 期后事项
%M`|0g}! zr[~wM 53.adjust the financial statements 调整财务报表
Q5<vK{ 6U&Uyd) 54.perform additional audit procedures 实施追加的审计程序
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LqUvEq 57.inappropriate audit opinion 不适当的审计意见
}oN(nPxv9 9~; Ju^b 58.material misstatement 重大的错报
l?R_wu,Q aDOH3Ri0K! 59.tolerable misstatement 可容忍错报
K[kmfXKu I!(yU 60.the acceptable level of detection risk 可接受的检查风险
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JD 查看《
注会考试《审计》中的128个英文单词(二) 》
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