9XN~Ln@} mSj76'L# 1.audit
审计 anitqy#E I;iR(Hf)?q 2.attestation 鉴证
F r/QW7B5 M7H~;S\3IM 3.credibility 可信赖程度
8c?8X=|D7 LI$L9eNv;Y 4.audit of financial statements 财务报表
审计 @5*xw1B uk{J@&F 5.agreed-upon procedures 执行商定程序
XkoW L }`@?X"r 6.high levels of assurance 高水平保证
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ITM<Z$l #y`k$20" 7.compilation 编制
:,=Fx</H (jneEo=vr 8.reliability 可靠性
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UmE 1(F'~i|5 9.relevance 相关性
D; yd{]< B#H2RTc 10.professional skepticism 职业谨慎
)ldUayJ <wqRk< 11.objectivity 客观性
D99N#36PU c( 8W8R 12. professional competence 专业胜任能力
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e\R/% ~)!VV) 13.Senior/CPA-in-charge 项目经理
4}PeP^pj *kV#)j 14.audit engagement letter 业务约定书
$u-lo| |<2JQ[] 15.recurring audit 连续审计
nR#a)et oYGUjI 16.the client 委托人
:'b%5/ ^q |7Yvq%E 17.change
CPA 更换
注册会计师 kt5YgW i&B?4J) 18.the existing CPA 现任注册
会计师
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会计师 ^$?7H>=_ha /TG|
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注册会计师 w-8)YJ Y CYMM*4# 21.issue the audit report 出具审计报告
AzW%+ LUD ]b!R-G!gV 22.expert 专家
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paUyS 1i *%]+sU 24.knowledge of the entity‘ s business 了解被审计单位情况
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+sSg=N7i 25.assess material misstatement risks评估重大错报风险
N_*u5mfQX xg4T` ]) 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
P|yGx)'^P |'!7F9GP 27.a general knowledge of —— 初步了解―――的情况
sd]0Hx[ C!oksI 28.a more knowledge of—— 进一步了解的情况
)62q|c9F @ICejB< 29.the prior year‘s working papers 以前年度
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KX$qM g1j vC s6#PR$ 30.minutes of meeting 会议纪要
h7)VJY "o~N42DLB% 31.business risks 经营风险
.) ?2)Fl z1)$ 32.appropriateness 适当性
4/ 0/#G#j @DUN;L 4 33.accounting estimate 会计估计
Nt?2USTs- b"*mi 34.management representations 管理层声明
R'jUS7]Y 3/yt*cr 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
H,01o5J vEX|Q\b6' 37.significant audit areas 重点审计领域
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e@6RC bj +6i7,U 39.fraud舞弊
ktkn2Twa/ w50.gr7 40.modified or additional procedures 修改或追加审计程序
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pnj(o 41.misappropriation of assets 侵占资产
dVjcK/T< |8&\N 42.transactions without substance 虚假交易
V!j K3vc .eZPp~[lAN 43.unusual pressures 异常压力
<yPq;#z(! H'j_<R N 44.the suspected noncompliance 涉嫌存在违法行为
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q!ulE{ ^ 46.exceed the materiality level 超过重要性水平
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t S&;T_^| 47.approach the materiality level 接近重要性水平
7TMDZ* F}VS) 48.an acceptably low level 可接受水平
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ohl,d 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
1( QWt ZEXj|wC 50.misstatements or omissions 错报或漏报
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y^0HCp{ 51.aggregate 总计
v '"1/% L 5yO#N2jY\ 52.subsequent events 期后事项
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E1PLZlB i`ZHjW~` 53.adjust the financial statements 调整财务报表
0%q{UW2 *_<SWTE 54.perform additional audit procedures 实施追加的审计程序
YFC0KU &+|jJ{93z 55.audit risk 审计风险
71}L#nQ \]~kyy 56.detection risk 检查风险
troy^H `% #zMS 57.inappropriate audit opinion 不适当的审计意见
Y3sNr)qss cN[q)ts 58.material misstatement 重大的错报
r7wx?{~ 28 d=c1WK 59.tolerable misstatement 可容忍错报
a3(7{,Ew 2:6Y83 60.the acceptable level of detection risk 可接受的检查风险
*1 J#Mdd K2cp f 查看《
注会考试《审计》中的128个英文单词(二) 》
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