=At)?A9[ YW'l),Z 1.audit
审计 Dio9'&DtC 5%;=(Oig 2.attestation 鉴证
$Eh:m&hq ;b;Bl:%? 3.credibility 可信赖程度
Lu9`(+ {D7v[P+ 4.audit of financial statements 财务报表
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]* 5.agreed-upon procedures 执行商定程序
|P(8T' )bR`uV9< 6.high levels of assurance 高水平保证
`&5_~4T7 DA9f\q 7.compilation 编制
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3R6=C~ FN"Ye*d 9.relevance 相关性
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nHf0.V1 10.professional skepticism 职业谨慎
WI\jm&H r c);vl% 11.objectivity 客观性
(;cvLop f/UIpswrZ' 12. professional competence 专业胜任能力
) $=!e%{ dj5@9X 13.Senior/CPA-in-charge 项目经理
S- JD}+9 a}5/?/ 14.audit engagement letter 业务约定书
LQXMGgp zp:EssO=Q 15.recurring audit 连续审计
:XCRKRDLE %{ +>\0x 16.the client 委托人
%%qg<iO_ HA]5:ck 17.change
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注册会计师 p%ZAVd*|#V C1po]Ott* 18.the existing CPA 现任注册
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,^@z;xF OXD*ZKi8 19.the successor CPA 后任注册
会计师 ]3I@5 }5% Fb<fQIa 20.the preceding CPA前任
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1 21.issue the audit report 出具审计报告
8&c:73=?X &*9' 0 22.expert 专家
iPdR;O' dr^MW?{a\ 23.the board of directors 董事会
h_\OtoRa P`OZoI$bV 24.knowledge of the entity‘ s business 了解被审计单位情况
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5 6M> 25.assess material misstatement risks评估重大错报风险
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Fs Wh^wKF~% 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
\vF*n Z5/ "P8(R 27.a general knowledge of —— 初步了解―――的情况
y_{fc$_& &Rt^G 28.a more knowledge of—— 进一步了解的情况
lc\%7-%:5 KhZ\q|5 29.the prior year‘s working papers 以前年度
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PXo^SHJ+gt KZ$^Q<d^ 30.minutes of meeting 会议纪要
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L sPRo=LB 31.business risks 经营风险
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2aJ_[3p/h] {"mb)zr 33.accounting estimate 会计估计
_l=X?/ x/uC)xm 34.management representations 管理层声明
`Tc"a_p9t MTAq}8 35.going concern assumption 持续经营假设
]+d>;$O BoP,MpF 36.audit plan 审计计划
O:jaA3 gfQ1p ? 37.significant audit areas 重点审计领域
495A\8# ][B>`gC- 38.error 错误
T[%@B" |[X-i["y 39.fraud舞弊
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39 40.modified or additional procedures 修改或追加审计程序
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V=)' CCi{ b}J,&eYD 42.transactions without substance 虚假交易
Uf#9y182*c \CrWKBL 43.unusual pressures 异常压力
.svlJSx A>%mJ3M 44.the suspected noncompliance 涉嫌存在违法行为
Le*gdoW . Yz? 8n 45.materialiy 重要性
!YIW8SP) ;TulRx]EA 46.exceed the materiality level 超过重要性水平
4ZtsLMwLD WB3YN+Xl3 47.approach the materiality level 接近重要性水平
F.-:4m(Z 6xoCB/] 48.an acceptably low level 可接受水平
f7I!o,/ S^A+Km3VB 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报
9{8xMM- t>h:s3c 51.aggregate 总计
Y'76! Y V z-]H]MW, 52.subsequent events 期后事项
?[2>x{5Z gbziEjRe 53.adjust the financial statements 调整财务报表
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G(gZL%M6 F[*/D/y( 55.audit risk 审计风险
U\i7'9w]3 6rMNp"! 56.detection risk 检查风险
@0-vf>e3- ,AwX7gx22 57.inappropriate audit opinion 不适当的审计意见
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qU-@Y$ 59.tolerable misstatement 可容忍错报
WkDXWv\{,{ i9D<jkc 60.the acceptable level of detection risk 可接受的检查风险
iC~ll!FA! id[caP=` 查看《
注会考试《审计》中的128个英文单词(二) 》
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