0Q#}: qv:DpK 1.audit
审计 z.h;}QRJ,@ +4qR5(W 2.attestation 鉴证
psiuoYf ]70ZerQ~L 3.credibility 可信赖程度
aehB,l0 d mTZEO 4.audit of financial statements 财务报表
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5 5.agreed-upon procedures 执行商定程序
s`v$r,N0 33~8@]b 6.high levels of assurance 高水平保证
/&czaAR- 8aM\B%NGWi 7.compilation 编制
R S>qP;V*- r AqS;@]0 8.reliability 可靠性
vwa*'C 23'<R i 9.relevance 相关性
@li/Y6Wh q^ &r<i 10.professional skepticism 职业谨慎
sS4V(:3s 3=Uy t 11.objectivity 客观性
v7hw% 9(= VKlC`k8L 12. professional competence 专业胜任能力
i;Kax4k $n47DW& 13.Senior/CPA-in-charge 项目经理
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"Zn BT$Oh4y4 14.audit engagement letter 业务约定书
MIiBNNURX 7.)_H 15.recurring audit 连续审计
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zqQ[uO]m? x]R0zol 17.change
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注册会计师 NweGK LZ&I<ID`- 18.the existing CPA 现任注册
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V)u#=OS Oc.8d< 19.the successor CPA 后任注册
会计师 V_ntS&2o 0~[M[T\ 20.the preceding CPA前任
注册会计师 2\#$::B9 .*W7Z8!e 21.issue the audit report 出具审计报告
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v$)Z~ 0pH$MkQ 22.expert 专家
Fo~q35uB i],~tT|P 23.the board of directors 董事会
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2#/sIu-L 24.knowledge of the entity‘ s business 了解被审计单位情况
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`_sH\ 25.assess material misstatement risks评估重大错报风险
J*:_3Wsy eIf-7S]m 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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0=40}n&` kK:Wr&X0H 28.a more knowledge of—— 进一步了解的情况
:2wT)w z ![]6| G& 29.the prior year‘s working papers 以前年度
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D_ y~M6 31.business risks 经营风险
1g$xKe~]4 u{D]Kc?n 32.appropriateness 适当性
}6{00er OI6m>XH? 33.accounting estimate 会计估计
)U]q{0` \.P#QVuQ 34.management representations 管理层声明
_,e4?grP# #8BI`.t)j 35.going concern assumption 持续经营假设
p`52 s%5XBI 36.audit plan 审计计划
\-[ >bsg r5$!41 37.significant audit areas 重点审计领域
n%02,pC6, zx+}>(U\U 38.error 错误
G"Ey%Q2K xnw' &E 39.fraud舞弊
{aK3'-7 P^lzbWj^ 40.modified or additional procedures 修改或追加审计程序
{Dy,u%W? "s t+2#{ 41.misappropriation of assets 侵占资产
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N{M25ucAHl [I<J6= 43.unusual pressures 异常压力
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+-5YmN' E4_,EeC# 45.materialiy 重要性
23Q 88z [W3sveqj& 46.exceed the materiality level 超过重要性水平
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y=| 47.approach the materiality level 接近重要性水平
%`/F>` yi(IIW 48.an acceptably low level 可接受水平
U5?QneK hx:^xW@r4P 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
!g#y$ g-m,n=qu 50.misstatements or omissions 错报或漏报
P1$D[aF9$ G}}Lp~ 51.aggregate 总计
KAu>U3\/ taO(\FOm 52.subsequent events 期后事项
Y^8'P /A "Rtt~["% 53.adjust the financial statements 调整财务报表
0&tr3!h\ $) qL=kR 54.perform additional audit procedures 实施追加的审计程序
8;f5;7Mn r-]%R:U* 55.audit risk 审计风险
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7$IR^ 56.detection risk 检查风险
# |OA>[ 'cc{sjG 57.inappropriate audit opinion 不适当的审计意见
O+=}x]q*y 7(|f@Y~* 58.material misstatement 重大的错报
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-"#jRP]# 1/?K/gL 60.the acceptable level of detection risk 可接受的检查风险
Z=a~0&G EDF0q i 查看《
注会考试《审计》中的128个英文单词(二) 》
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