uI*2}Q t:h~p-&QB 1.audit
审计 ^%:syg_RM[ zu8l2(N 2.attestation 鉴证
`p.O %G%D[ i] 3.credibility 可信赖程度
e%O]U:Z [8J/#!B
4.audit of financial statements 财务报表
审计 WO=,NQO
w kj4t![o+ 5.agreed-upon procedures 执行商定程序
iKu~o.yy (.DX</f/4 6.high levels of assurance 高水平保证
`?PpzDV7Y edW:(19} 7.compilation 编制
o/U"'FP itg
PG
8.reliability 可靠性
JZS#Q\JN ?H.7
WtTC 9.relevance 相关性
]ZjydQjo) ]1XJQW@gF 10.professional skepticism 职业谨慎
/` j~r;S =!RlU)w 11.objectivity 客观性
[H!8m7i; jPjFp35;zb 12. professional competence 专业胜任能力
;1&7v sP+ZE>7 13.Senior/CPA-in-charge 项目经理
J:q:g*Wi ?z2k74&M^ 14.audit engagement letter 业务约定书
G2{.Ew <CJ`A5N 15.recurring audit 连续审计
o1"-x 4X5Tyv(Dp 16.the client 委托人
dt efD
sK F5#P{zk| 17.change
CPA 更换
注册会计师 {J}Zv5 qrj:H4#VB 18.the existing CPA 现任注册
会计师
jnl3P[uQ *:*Kdt`'G 19.the successor CPA 后任注册
会计师 }Z~& XL= a_pNFe 20.the preceding CPA前任
注册会计师 Z\`i~ cTR@
:sm 21.issue the audit report 出具审计报告
\Q5Jg
C(^IX"9
# 22.expert 专家
-]?F cS'|c06 23.the board of directors 董事会
F^v <z)x .\?)O+J! 24.knowledge of the entity‘ s business 了解被审计单位情况
Psf'#4g 2[Ja|W\If 25.assess material misstatement risks评估重大错报风险
&D|wc4+ wjr1?c 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
c%|18dV &4%j 27.a general knowledge of —— 初步了解―――的情况
whzV7RT
Dm"@59x 28.a more knowledge of—— 进一步了解的情况
3+%c*}KC~ L0Fhjbc 29.the prior year‘s working papers 以前年度
工作底稿
%Tn0r|K },2mIit( 30.minutes of meeting 会议纪要
jtMN )TM 8mCL3F 31.business risks 经营风险
DKjkO5R\ !1:364 32.appropriateness 适当性
+{$NN "uz}`G~O 33.accounting estimate 会计估计
8?L7h\)- m|RA@sY%` 34.management representations 管理层声明
\eD{bD d
rJ<&1O 35.going concern assumption 持续经营假设
Z.Sq5\d ?E@9Nvr 36.audit plan 审计计划
j&G*$/lTO6 i_? S#L]h 37.significant audit areas 重点审计领域
+=5Dt7/| !;YmLJk;hN 38.error 错误
vsjl8L Btmv{'T_y@ 39.fraud舞弊
a-t}L{~ YlZe 40.modified or additional procedures 修改或追加审计程序
`X
wFH#_ *E Z'S+wR 41.misappropriation of assets 侵占资产
|kHPk)}I] .}}w@NO 42.transactions without substance 虚假交易
#gw ys
.,C8ASfh 43.unusual pressures 异常压力
fE\;C bi g|W|>`> 44.the suspected noncompliance 涉嫌存在违法行为
OZ*V7o =%4
vrY
` 45.materialiy 重要性
z;dD
}Fo 2BU%4IG 46.exceed the materiality level 超过重要性水平
Yy4?|wVl `YDe<@6' 47.approach the materiality level 接近重要性水平
n$* 'J9W~ Y5}<7s\UDO 48.an acceptably low level 可接受水平
t?1+Yw./em pq"3)+3: 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
Z /-!- g4 BEo' 50.misstatements or omissions 错报或漏报
,&II4;F $e=pdD~ 51.aggregate 总计
PKoB~wLH R"S,& 52.subsequent events 期后事项
$J>J@4 7b,5*]oZ 53.adjust the financial statements 调整财务报表
&ACM:&Ob TS
Q/{=r 54.perform additional audit procedures 实施追加的审计程序
Z:l.{
3J$ /( /)nYAjk 55.audit risk 审计风险
e}u#:ysj niZ/yW{w 56.detection risk 检查风险
Fm@G@W7,m k_rtsN 57.inappropriate audit opinion 不适当的审计意见
o2cZ |2 2
~.9S 58.material misstatement 重大的错报
l@ +]XyLj DwXzmp[qWH 59.tolerable misstatement 可容忍错报
S7cxEOfAu (UDR=7w) 60.the acceptable level of detection risk 可接受的检查风险
%&L]k>n^ 3,@I`
M 查看《
注会考试《审计》中的128个英文单词(二) 》
TI{W(2O * rrGsam\.