jEo)#j];`< M2l0x @| 1.audit
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Vy] XShi[7 2.attestation 鉴证
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D4on} -XRn%4EX? 3.credibility 可信赖程度
\oA>%+]5 B<%cqz@ 4.audit of financial statements 财务报表
审计 Y w7txp`i s IJl9 5.agreed-upon procedures 执行商定程序
~=67#&(R *j6KQZ" 6.high levels of assurance 高水平保证
uB_8P+h7 ?0*,x)t 7.compilation 编制
^ ~'&K e P{-j^'y 8.reliability 可靠性
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Z1 10.professional skepticism 职业谨慎
`\ _>P@qz :7>oFz 11.objectivity 客观性
lJb1{\|., @cRR 12. professional competence 专业胜任能力
=HapCmrx8 3CcCcZ9I 13.Senior/CPA-in-charge 项目经理
Vq-W|<7C= 5nF46c 14.audit engagement letter 业务约定书
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oN({X/P2j &YpViC4K. 16.the client 委托人
n/9.;9b$I )cP&c= 17.change
CPA 更换
注册会计师 8z1#Q#5 M$YU_RPl+ 18.the existing CPA 现任注册
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AS5'j nQ*9E|Vx 19.the successor CPA 后任注册
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注册会计师 X(Z~oGyg /{Mo'.=Z 21.issue the audit report 出具审计报告
p+7G G`D rY; 22.expert 专家
`) y<X#[8 ahICx{hK 23.the board of directors 董事会
$/p0DY p>oC.[:4a 24.knowledge of the entity‘ s business 了解被审计单位情况
A:b(@'h c~``)N 25.assess material misstatement risks评估重大错报风险
$|"Y|3&X z][hlDv\j 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
0Wkk$0h9 @6lw_E_5 27.a general knowledge of —— 初步了解―――的情况
,ArHS *jR4OY|DXH 28.a more knowledge of—— 进一步了解的情况
;O `ZVB VdL*"i 29.the prior year‘s working papers 以前年度
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)d~{gPr. =Gv*yR*]t 30.minutes of meeting 会议纪要
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[}2} 31.business risks 经营风险
- f?8O6e b1TIVK3m 32.appropriateness 适当性
t]IHQ8 ]SC|%B_* 33.accounting estimate 会计估计
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34.management representations 管理层声明
#Z. QMWq ='vD4}"j 35.going concern assumption 持续经营假设
~U r '\O[j*h^. 36.audit plan 审计计划
aP$it6Z '@/1e\ -y 37.significant audit areas 重点审计领域
,B~5;/| S;0z%$y 38.error 错误
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N_^PoX935O T09 5]*Hm 40.modified or additional procedures 修改或追加审计程序
Ct][B{ <78*-Ob 41.misappropriation of assets 侵占资产
,<=gPs;x -aq3Lqi 42.transactions without substance 虚假交易
nR]*RIp5 v,'k2H 43.unusual pressures 异常压力
^sKdN-{ ^Ig QIN 44.the suspected noncompliance 涉嫌存在违法行为
x2,;ar\D 0u;a*#V @ 45.materialiy 重要性
)1f%kp#] /3#h]5Y"T 46.exceed the materiality level 超过重要性水平
.mHVJ5^:4\ RNF%i~nhO 47.approach the materiality level 接近重要性水平
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4bCA"QM[[ ;hPVe_/ 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
hg%iv%1B' l 88n*O 50.misstatements or omissions 错报或漏报
j0=F__H#@ L+mE& 51.aggregate 总计
~:L5Ar< We++DWp 52.subsequent events 期后事项
/mA\)TL|] ^7uXpqQBr 53.adjust the financial statements 调整财务报表
IgjPy5k Kton$%Li 54.perform additional audit procedures 实施追加的审计程序
Sp6==(:. Q<NQ9lX 55.audit risk 审计风险
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V7bALY 56.detection risk 检查风险
tPa(H; /!J xiGn 57.inappropriate audit opinion 不适当的审计意见
G1-r$7\ b*W,8HF 4, 58.material misstatement 重大的错报
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z6" 59.tolerable misstatement 可容忍错报
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2ql)]Skg6 60.the acceptable level of detection risk 可接受的检查风险
Nd]RbX x ;~;Ah.p 查看《
注会考试《审计》中的128个英文单词(二) 》
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