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iH)5 1.audit
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!EcbR 2.attestation 鉴证
x,'!eCKN :<|<|qJWo 3.credibility 可信赖程度
t]e;;q=L. fj&i63?e 4.audit of financial statements 财务报表
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Fz`D/ 5.agreed-upon procedures 执行商定程序
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Z(P.Gh \nP>:5E1 6.high levels of assurance 高水平保证
/Ju;MeE9 @/1w4'M 7.compilation 编制
>+[&3u 'g{9@PkGn 8.reliability 可靠性
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T(t CoA6 10.professional skepticism 职业谨慎
`[n("7, *<!oHEwkN 11.objectivity 客观性
@62Mk},9 c F,'exuZ 12. professional competence 专业胜任能力
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} 13.Senior/CPA-in-charge 项目经理
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R ^k\e8F/ 14.audit engagement letter 业务约定书
x@Hc@R<! RH|XxH* 15.recurring audit 连续审计
7t*"%]o /Js7`r=Rx 16.the client 委托人
~_!F01s _H/8_[xk 17.change
CPA 更换
注册会计师 NG6& :4! Kx%Sku<F' 18.the existing CPA 现任注册
会计师
J.|+ID+ =3v]gOcO 19.the successor CPA 后任注册
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T'b_W,m~,u 20.the preceding CPA前任
注册会计师 j.@\3' 6!(@@^7{* 21.issue the audit report 出具审计报告
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9U%N@Dq`Z +) m_o"hl 23.the board of directors 董事会
'Un" rts eET}r24 24.knowledge of the entity‘ s business 了解被审计单位情况
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*AAg a 7,C>%I 25.assess material misstatement risks评估重大错报风险
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d>!"JB- 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
5hy""i z'EajBB\f 27.a general knowledge of —— 初步了解―――的情况
W}]%X4<#rN -Zz$~$ 28.a more knowledge of—— 进一步了解的情况
0p\@!Z H `{xNXH]@ 29.the prior year‘s working papers 以前年度
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J":,Vd!*- L;f!.FX# 30.minutes of meeting 会议纪要
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UCClWr 31.business risks 经营风险
e[#j.|m go<W( ,O 32.appropriateness 适当性
;/rXQe1 EB8\_]6XJ 33.accounting estimate 会计估计
I=NZokfS BV[ 5} 34.management representations 管理层声明
JC3m.)/ se>MQM5 ) 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
^:Gie WpRc)g: 37.significant audit areas 重点审计领域
sK5r$Dbr ut I"\1hQ 38.error 错误
7[}xP#Z IDG}ZlG 39.fraud舞弊
|Xk4&sDrK jE/AA!DC# 40.modified or additional procedures 修改或追加审计程序
CtS l `6xkf&Kt 41.misappropriation of assets 侵占资产
W0]gLw9* & J2M1z% 42.transactions without substance 虚假交易
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D2L_!g:( B,=H@[Fj 43.unusual pressures 异常压力
Uh):b%bS;J 7F{3*`/6 44.the suspected noncompliance 涉嫌存在违法行为
9c6gkt9eB t>$kWd{9e; 45.materialiy 重要性
O|M{-) LMAE)]N 46.exceed the materiality level 超过重要性水平
q*7VqB wLOB}ZMT 47.approach the materiality level 接近重要性水平
sH[ROm |VNnOM 48.an acceptably low level 可接受水平
AQ[GO6$,%H !_cg\KU# 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
LpqO{#ZG DS[#| 50.misstatements or omissions 错报或漏报
Cy=Hy@C d*%`!G 51.aggregate 总计
Evjj"h&0J EpX&R,Rxk 52.subsequent events 期后事项
[S>2ASj Tap.5jHL 53.adjust the financial statements 调整财务报表
n$ou- Q +y3%3EKs1~ 54.perform additional audit procedures 实施追加的审计程序
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'mg 55.audit risk 审计风险
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\ >)M`IU[d^. 56.detection risk 检查风险
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{ io{@^1ab 57.inappropriate audit opinion 不适当的审计意见
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70Wgg ty @3C>BLI8+ 59.tolerable misstatement 可容忍错报
Nbi.\ u /\EtSH 60.the acceptable level of detection risk 可接受的检查风险
PC-"gi=h zPjHsulK 查看《
注会考试《审计》中的128个英文单词(二) 》
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