*o' 4,+=am bQaoMZB 1.audit
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.8.q(6 2.attestation 鉴证
n+D#k 8{ y1BgK>R 3.credibility 可信赖程度
z]Acs &!y]:CC{ 4.audit of financial statements 财务报表
审计 ^ft]b2i ]=D5p_A( 5.agreed-upon procedures 执行商定程序
E=/[s]@5 2 Y|D'^ 6.high levels of assurance 高水平保证
RP(/x+V hN(L@0) 7.compilation 编制
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#]|)VZ 8.reliability 可靠性
[}3cDR 5@XV6 9.relevance 相关性
*(*+`qZL{( 16@);Ot 10.professional skepticism 职业谨慎
bj"z8 kP zH'2s-.bi 11.objectivity 客观性
=Mhg kd;'}x=5yP 12. professional competence 专业胜任能力
XLTD;[jO c6b0*!D"} 13.Senior/CPA-in-charge 项目经理
gKL1c{BV @+^c"=d1S 14.audit engagement letter 业务约定书
H/+{e,SW" 74zSP/G' 15.recurring audit 连续审计
B#tdLv"I u fw cF* 16.the client 委托人
>;i\v7 v3JPE])/ 17.change
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注册会计师 >IR$e=5$ viuiqs5[Bi 18.the existing CPA 现任注册
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DzPs!(5[I *=vlqpG 19.the successor CPA 后任注册
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yFv+ 21.issue the audit report 出具审计报告
KtMbze ^'B-sz{{ 22.expert 专家
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23.the board of directors 董事会
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[~K m1e b8yX 24.knowledge of the entity‘ s business 了解被审计单位情况
a{_ KSg 55hyV{L% 25.assess material misstatement risks评估重大错报风险
Lh 9S8EU TmiWjQv` 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
[A_r1g&_ Ky&KF0 27.a general knowledge of —— 初步了解―――的情况
p^8JLC VD#!ztcY' 28.a more knowledge of—— 进一步了解的情况
:^G%57NX 2cjEex:& 29.the prior year‘s working papers 以前年度
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ZT9IMihV d~<QAh#rG 31.business risks 经营风险
IIaxgfhZ $WNG07]tU 32.appropriateness 适当性
dwp:iM 9-G b"hr 33.accounting estimate 会计估计
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C<t RU5| 34.management representations 管理层声明
+=,u jO: cDO:'- 35.going concern assumption 持续经营假设
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4d,}4W 36.audit plan 审计计划
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v?%3~XoH Bj&_IDs4 38.error 错误
`r]TA]DR fqX~xp 39.fraud舞弊
Bhx<g&|j K6(.KEW 40.modified or additional procedures 修改或追加审计程序
hBoP=X.~ XSl!T/d 41.misappropriation of assets 侵占资产
<Cr8V'c _-6e0sr Z 42.transactions without substance 虚假交易
n7+aM@G :p&IX"Hh 43.unusual pressures 异常压力
nFj-<! UnjNR[= 44.the suspected noncompliance 涉嫌存在违法行为
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Ivjw<XP6K 45.materialiy 重要性
`#=fA j Ii[ 46.exceed the materiality level 超过重要性水平
IW] *i?L 7g-$oO 47.approach the materiality level 接近重要性水平
H1C%o0CPY 3XGB+$]C 48.an acceptably low level 可接受水平
Uf^RLdoDn +]_nbWL(% 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
7y;u} 1 g#Mv&tU 50.misstatements or omissions 错报或漏报
K@*rVor{ ~z>BfL 51.aggregate 总计
t5n2eOy~T W8x[3,gT 52.subsequent events 期后事项
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4XD)E& m'SmN{(t 54.perform additional audit procedures 实施追加的审计程序
d>;2,srUf `LE^:a:8, 55.audit risk 审计风险
p;F2z;# Dw*Arc+3V 56.detection risk 检查风险
@7 )Z bSY;[{Kl 57.inappropriate audit opinion 不适当的审计意见
hc6.#~i 2q/nAQ+ 58.material misstatement 重大的错报
[pr 9 $Jr X:R%1+&* 59.tolerable misstatement 可容忍错报
u\:rY)V T^N L:78 60.the acceptable level of detection risk 可接受的检查风险
H/pcXj 6#fOCr;f7 查看《
注会考试《审计》中的128个英文单词(二) 》
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