Ye_)~,{,p PV%7m7=x 1.audit
审计 S\jN:o#b &sQtS 2.attestation 鉴证
`+QrgtcEy4 2FS,B\d 3.credibility 可信赖程度
S<LHNZu|^A N*My2t_+E 4.audit of financial statements 财务报表
审计 |nj%G< Piz/vH6M} 5.agreed-upon procedures 执行商定程序
d&0^AvM@ o^},L? 6.high levels of assurance 高水平保证
.yF7{/ .
\fzK 7.compilation 编制
8<uKzb(O: vV|u+v{ 8.reliability 可靠性
T;}pMRd% R
'/Ilz` 9.relevance 相关性
QS y=JC9 U:xr[' 10.professional skepticism 职业谨慎
M(S:&GOU mi3 yiR 11.objectivity 客观性
nK6{_Y> P$D1kcCw 12. professional competence 专业胜任能力
c X553& y4Plm. 13.Senior/CPA-in-charge 项目经理
-q\1Tlc]3 !UlG!820 14.audit engagement letter 业务约定书
)fR'1_ e ?H`p"l 15.recurring audit 连续审计
V4Ql6vg_f :\48=> 16.the client 委托人
<$HP"f+<S5 \ey3i((L 17.change
CPA 更换
注册会计师 Uw][ U dGcG7*EX 18.the existing CPA 现任注册
会计师
UMw1&"0: )}7rM6hv 19.the successor CPA 后任注册
会计师 p}}o#a~V), kL,AY-Iu{@ 20.the preceding CPA前任
注册会计师 +X0?bVT !["WnF{5eC 21.issue the audit report 出具审计报告
Qg9 N?e{z N/mTG2'< 22.expert 专家
c ++tk4 qv=i eU 23.the board of directors 董事会
a4L8MgF&$- *^Wx=#w$V 24.knowledge of the entity‘ s business 了解被审计单位情况
ED @9,W0 hO@'WoniW 25.assess material misstatement risks评估重大错报风险
BD9W-mF n_hV; 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
uG2Hzav gz-}nCSi 27.a general knowledge of —— 初步了解―――的情况
z'
MOuz~Y vVmoV0kGt 28.a more knowledge of—— 进一步了解的情况
O!kBp(?] c
Q|nL 29.the prior year‘s working papers 以前年度
工作底稿
SI)u@3hl&w ;+`t[ go 30.minutes of meeting 会议纪要
Y dmYE$
=h\,-8 31.business risks 经营风险
iXMs*GcK gEMxK2MNXj 32.appropriateness 适当性
me#VCkr# B{lBUv(B 33.accounting estimate 会计估计
`\P#TBM !&Vp5]c 34.management representations 管理层声明
CYmwT>P+*4 q<yp6Q3^ 35.going concern assumption 持续经营假设
yNP
M- NSUw7hnWvz 36.audit plan 审计计划
Lk6UT)C Mk7,:S 37.significant audit areas 重点审计领域
x-+Hy\^@| g>A*kY 38.error 错误
/Zap'S/ <V#9a83JP 39.fraud舞弊
+dcB
h Dq )'KkO$^& 40.modified or additional procedures 修改或追加审计程序
hMh8)S YN#i^( 41.misappropriation of assets 侵占资产
oQ1>*[e<u #HpF\{{v
42.transactions without substance 虚假交易
i<l_z& -uXf?sTV 43.unusual pressures 异常压力
'kf]l=i[n 'z8?_{$ 44.the suspected noncompliance 涉嫌存在违法行为
fgK1+sW t23uQR#>b_ 45.materialiy 重要性
K>hQls+ /-)\$T1d 46.exceed the materiality level 超过重要性水平
c"Ddw'?e gE]6]L 47.approach the materiality level 接近重要性水平
*]NG@^y NKd}g 48.an acceptably low level 可接受水平
E*'sk xr}3
vJ7 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
O%L]*vIr }lt5!u~} 50.misstatements or omissions 错报或漏报
"`qmeZ$rg T^> ST 51.aggregate 总计
v% 6u
U SEa'>UG 52.subsequent events 期后事项
z{Z4{&M ce@1#}* 53.adjust the financial statements 调整财务报表
$5N %! Oo^kV:.) 54.perform additional audit procedures 实施追加的审计程序
(Ild>_Tdb` 2wLnRP`* 55.audit risk 审计风险
/k8Lu+OJ #@FMH*?xX6 56.detection risk 检查风险
D])&> A!B:vJ 57.inappropriate audit opinion 不适当的审计意见
sG{f xha Cw6\'p%l-\ 58.material misstatement 重大的错报
@oE^( n-zAkKM 59.tolerable misstatement 可容忍错报
D$@5$./ {\zTE1X9 60.the acceptable level of detection risk 可接受的检查风险
}z%fQbw N~H!6N W 查看《
注会考试《审计》中的128个英文单词(二) 》
{Tx"G9 =rz7 x