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ly9 ?3[as<GZ8 1.audit
审计
2>p>AvcK Y'0H2B8 2.attestation 鉴证
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Db@$' 8do-z"- 4.audit of financial statements 财务报表
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tC# 5.agreed-upon procedures 执行商定程序
4'[/gMUkw 8!sl) R 6.high levels of assurance 高水平保证
)17CG*K1 c3lU 7.compilation 编制
qi!+Ceo} wX[g\,?}' 8.reliability 可靠性
^O}` i Q3T@=z2j% 9.relevance 相关性
yJNQO'wcv D5^wT>3> 10.professional skepticism 职业谨慎
;Lr]w8d z&Cz!HrS 11.objectivity 客观性
r1ao=N /?VwoSgV^ 12. professional competence 专业胜任能力
WS6'R dD ?ZF6 13.Senior/CPA-in-charge 项目经理
k^K>*mcJ 54r/s#|-3 14.audit engagement letter 业务约定书
hT go 4d-f6iiFV 15.recurring audit 连续审计
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7Ji|x{`` gaV>WF 17.change
CPA 更换
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5hjC db#svj* 18.the existing CPA 现任注册
会计师
qjDt6B^RO stQRl_(' 19.the successor CPA 后任注册
会计师 ZD ~ra7 0 7b=Zhh 20.the preceding CPA前任
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l$/.B=] 21.issue the audit report 出具审计报告
<x-7MU& 4 ))Z Bq? 22.expert 专家
[]OmztB jzvrJ14 23.the board of directors 董事会
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Y P8[rp 24.knowledge of the entity‘ s business 了解被审计单位情况
8n??/VDRl > zA*W<g 25.assess material misstatement risks评估重大错报风险
[3 D*DyQt FNlS)Bs 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
uHeKttR- FJQ=611@ 27.a general knowledge of —— 初步了解―――的情况
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4"H|D 28.a more knowledge of—— 进一步了解的情况
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K(0tG:5 29.the prior year‘s working papers 以前年度
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/Vdu|k= 30.minutes of meeting 会议纪要
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ry_g 31.business risks 经营风险
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z7~{ 32.appropriateness 适当性
Ua%;hI)j$ {^":^N) 33.accounting estimate 会计估计
V9Pw\K!w#\ o wviIZFe 34.management representations 管理层声明
$:|?z_@ q?y-s 35.going concern assumption 持续经营假设
;"B@QPX L.2!Q3& 36.audit plan 审计计划
]$~\GE^ "*<)pnJ 37.significant audit areas 重点审计领域
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'pj*6t1~ H7FOf[3' 39.fraud舞弊
CT?4A1[aD G4rd<V0[D 40.modified or additional procedures 修改或追加审计程序
#$X _,+<HZ U0=: `G2l 41.misappropriation of assets 侵占资产
HSR,moI IN_O!c0e 42.transactions without substance 虚假交易
@.)WS\Cv#E p(>D5uN_}5 43.unusual pressures 异常压力
s+t[{i4| TXT!Ae 44.the suspected noncompliance 涉嫌存在违法行为
y!8m7a n|fKwWB\ 45.materialiy 重要性
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~? +;T\:'CU 46.exceed the materiality level 超过重要性水平
}_=h]|6t ra;: 47.approach the materiality level 接近重要性水平
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6\L^RP 48.an acceptably low level 可接受水平
6<fcG :.=#U 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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j1HeX {>UT'fa- 51.aggregate 总计
ivg W[] {b|V;/ 52.subsequent events 期后事项
.=N ?;i Vkfc&+ 53.adjust the financial statements 调整财务报表
T9FGuit9 MxOIe|=& 54.perform additional audit procedures 实施追加的审计程序
/ hg)=p *4/KK 55.audit risk 审计风险
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h/:r1 56.detection risk 检查风险
5?A<('2 WMS~Bk+! 57.inappropriate audit opinion 不适当的审计意见
`ff@f]|3^ %?3$~d\n 58.material misstatement 重大的错报
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`n'W L|8&9F\ 59.tolerable misstatement 可容忍错报
1 F&}e&}c dVMLn4[,MA 60.the acceptable level of detection risk 可接受的检查风险
$9h^tP'CV =zR9^k 查看《
注会考试《审计》中的128个英文单词(二) 》
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