CJknJn3m& VL+C&k v] 1.audit
审计 !eR3@%4 m4w')r~ 2.attestation 鉴证
&a)eJF]:! `iKj 3.credibility 可信赖程度
<lxD}DH= .lG5=Th! 4.audit of financial statements 财务报表
审计 \t4tiCw b;mSQ4+ 5.agreed-upon procedures 执行商定程序
faXx4A2" ;oOv/3 6.high levels of assurance 高水平保证
`b5 @}', A~(l{g 7.compilation 编制
E:E4ulak T $4P_* 8.reliability 可靠性
9W`Frx'h1 O09ke-lC 9.relevance 相关性
cS.i er.L7 10.professional skepticism 职业谨慎
]uL+&(cr uwIc963 11.objectivity 客观性
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[`=LTBt Rhzn/\)| 13.Senior/CPA-in-charge 项目经理
qk(P>q8[ ?NNn:t iD 14.audit engagement letter 业务约定书
~`#-d ^s: KGHq rc 15.recurring audit 连续审计
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CPA 更换
注册会计师 N)8HR9[! $K~LM8_CKy 18.the existing CPA 现任注册
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o`,Qku k Tsb{25`+ 19.the successor CPA 后任注册
会计师 wmr-}Y!9u% 36m5bYMd) 20.the preceding CPA前任
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?e7u7 6~meM@ 21.issue the audit report 出具审计报告
/nx'Z0&+X h( QYxI,| 22.expert 专家
4B+9z^oQ vdoZ&Tu 23.the board of directors 董事会
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t]X/O3< v0*N)eqDGd 24.knowledge of the entity‘ s business 了解被审计单位情况
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!7B\Xl'S w>?Un,K 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
-5G)?J/* eHg3}b2r 27.a general knowledge of —— 初步了解―――的情况
w*j$uW6{ {.e=qQ%P5) 28.a more knowledge of—— 进一步了解的情况
uv{P,]lK OvL\u{(<F 29.the prior year‘s working papers 以前年度
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0UFym8 30.minutes of meeting 会议纪要
l?E a# q!'rz 31.business risks 经营风险
Ac k}QzXO em@EDMvI 32.appropriateness 适当性
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33.accounting estimate 会计估计
DmqX"x%P G1T^a>tj4 34.management representations 管理层声明
+';>=hha {0\,0*^p 35.going concern assumption 持续经营假设
p 5u_1U0 ZsP2>%" 36.audit plan 审计计划
wz8PtfZ \J^ 37.significant audit areas 重点审计领域
omZO+=8Q DdV'c@rq+ 38.error 错误
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)bO BQbj }b3/b 40.modified or additional procedures 修改或追加审计程序
:q3+AtF u8b2$D 41.misappropriation of assets 侵占资产
05\dl &FdWFt=X 42.transactions without substance 虚假交易
3ucP(Ex@tg #PLEPB 43.unusual pressures 异常压力
6V9doP ]i K2_Qu't0$ 44.the suspected noncompliance 涉嫌存在违法行为
.o{0+fC# wy1X\PJjH 45.materialiy 重要性
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W><Zn=G4)b S|AM9*k9 47.approach the materiality level 接近重要性水平
UO`;&e-DB 3{Nbp 48.an acceptably low level 可接受水平
igf)Hb;5 mbl]>JsQD 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
F#|O@.tDG Lju7,/UD 50.misstatements or omissions 错报或漏报
jPvDFT^d/ $L4/I !Yf 51.aggregate 总计
_Yb_D/ .uo.N 52.subsequent events 期后事项
I&c ~8Dw >>d m}X 53.adjust the financial statements 调整财务报表
=%)+%[wv ~i'Nqe_ 54.perform additional audit procedures 实施追加的审计程序
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,"-Rf<q/ 55.audit risk 审计风险
gB,G.QM*6 /{2*WI; 56.detection risk 检查风险
ge3sU5iZ `i~ Y Fr 57.inappropriate audit opinion 不适当的审计意见
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mwv(j_ .k{ j]{k 59.tolerable misstatement 可容忍错报
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jd`},X / ]Hj<IvG 查看《
注会考试《审计》中的128个英文单词(二) 》
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