[M.Vu <q|19fH-5 1.audit
审计 uAP|ASH9T /T?['#:r-) 2.attestation 鉴证
f`Nu]#i /CP1mn6H 3.credibility 可信赖程度
\*7Tj-# 28-@Ga4 4.audit of financial statements 财务报表
审计 8r5j~Df iMSS8J 5.agreed-upon procedures 执行商定程序
BkcOsJIz 6i%)'dl 6.high levels of assurance 高水平保证
F~m tE8B: X- zg 7.compilation 编制
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hod|o1C& ?/;<32cE, 9.relevance 相关性
n[<Vj1n pl%ag~i5 10.professional skepticism 职业谨慎
*@yYqI<1a ]5^u^ 11.objectivity 客观性
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12. professional competence 专业胜任能力
*w!H -*` aw(P@9] 13.Senior/CPA-in-charge 项目经理
# H4dmnV X{)M}WO+r 14.audit engagement letter 业务约定书
Ji=E 1R N-suBRnW 15.recurring audit 连续审计
^CX~>j\( &AW?!rH 16.the client 委托人
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CPA 更换
注册会计师 En1pz\' z*:^*, 18.the existing CPA 现任注册
会计师
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会计师 srUpG&Bcx
&0M^UvO 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
zc(-dMlK y>|7'M*+ 22.expert 专家
^}9Aq $R P\SE_*& 23.the board of directors 董事会
)PZ'{S ~W!sxM5(* 24.knowledge of the entity‘ s business 了解被审计单位情况
(ZDRjBth[ g!4"3Dtdg 25.assess material misstatement risks评估重大错报风险
X)`?P*[ &AC-?R|Dp 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
koe&7\ _@ "{|9Yis= 27.a general knowledge of —— 初步了解―――的情况
Z|E( !"zE9 )'92{-A0 28.a more knowledge of—— 进一步了解的情况
!DD|dVA{ C)Mh 29.the prior year‘s working papers 以前年度
工作底稿
6MF%$K3 8xlj:5;(w 30.minutes of meeting 会议纪要
(1*?2u*j Jo_h?{"L{ 31.business risks 经营风险
(m})V0/` Ry tQNwv3 32.appropriateness 适当性
+Nyx2(g<m cvi+AZ= 33.accounting estimate 会计估计
|0BmEF KD=T04v 34.management representations 管理层声明
"@DCQ #NwlKZ- 35.going concern assumption 持续经营假设
F(:+[$) h$y1"!N( 36.audit plan 审计计划
$GPenQ~}, $U3s:VQ ' 37.significant audit areas 重点审计领域
5YJLR; d'J))-*#UO 38.error 错误
jmz, 1[ yD$rls:v< 39.fraud舞弊
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K'7i$bl% P%(pbG-X. 41.misappropriation of assets 侵占资产
}r9f}yX9Q .^fq$7Y}7 42.transactions without substance 虚假交易
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3b +(QGlRd 43.unusual pressures 异常压力
Lr V)}1&5 Rq<T2}K 44.the suspected noncompliance 涉嫌存在违法行为
Atzp\oO v_En9~e^n 45.materialiy 重要性
;a*i*{\Rm H@.j@l 46.exceed the materiality level 超过重要性水平
8J7xs6@ pTX{j=n! 47.approach the materiality level 接近重要性水平
R4%!W~K 4hr;k0sD 48.an acceptably low level 可接受水平
S9t_2%e ZjF$zVk 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
+MIDq{B Yy@;U]R 50.misstatements or omissions 错报或漏报
kzMCI)>" >t20GmmN 51.aggregate 总计
~6Vs>E4G (>%Ddj6_> 52.subsequent events 期后事项
e%afK@c D\jRF-z 53.adjust the financial statements 调整财务报表
kS%FV;9>( MMN2XxS 54.perform additional audit procedures 实施追加的审计程序
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g8SK hHm&u^xY 55.audit risk 审计风险
h7)^$Hd U@@#f;& 56.detection risk 检查风险
DGz'Dn nw+L _b 57.inappropriate audit opinion 不适当的审计意见
BuCU_/H rW0# 6 58.material misstatement 重大的错报
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#WV !h4S`2oZ/ 59.tolerable misstatement 可容忍错报
&cV$8*2b^ lbZ,?wm 60.the acceptable level of detection risk 可接受的检查风险
sU^2I v\% N6S0(% 查看《
注会考试《审计》中的128个英文单词(二) 》
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