LF*3Iw|v .- c3f1i 1.audit
审计 ?CL1^N% q`9~F4\ 2.attestation 鉴证
%aL>n=$ dpJi5fN 3.credibility 可信赖程度
uTB;Bva 9c#9KCmc 4.audit of financial statements 财务报表
审计 k 2;m"F g<}EL[9[J 5.agreed-upon procedures 执行商定程序
^/Gjk nGX~G^mZ 6.high levels of assurance 高水平保证
;@v7AF6Hq b^hCm`2w* 7.compilation 编制
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Fb"Is#S, 7b@EvW6X} 8.reliability 可靠性
U|U/B #Yj0'bgK 9.relevance 相关性
n'4D ;4 De:w(Rm 10.professional skepticism 职业谨慎
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t;^ V!"^6) 11.objectivity 客观性
Ldir'FW A[+op'>k 12. professional competence 专业胜任能力
\EB]J\x< iVXR=A\er 13.Senior/CPA-in-charge 项目经理
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0FTiTrTn 14.audit engagement letter 业务约定书
HzbO#)Id-I ufEt"P-X. 15.recurring audit 连续审计
<| Z0|sel [HQ17 16.the client 委托人
pklcRrx,a Qyd3e O_ 17.change
CPA 更换
注册会计师 l*% voKZG {fIH9+v 18.the existing CPA 现任注册
会计师
Im6ymaf9 BIV]4vl-& 19.the successor CPA 后任注册
会计师 yFJ(b%7 s8eiq`6\H} 20.the preceding CPA前任
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Mh3zl 9h*$P:S;1v 24.knowledge of the entity‘ s business 了解被审计单位情况
6LvUi|~"< c%uhQ62 25.assess material misstatement risks评估重大错报风险
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QW6k!ms$ 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\{S o/=K:5 27.a general knowledge of —— 初步了解―――的情况
P?]q*KViM }$AC0 28.a more knowledge of—— 进一步了解的情况
*'exvY~ .iew5.eB+ 29.the prior year‘s working papers 以前年度
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lD C74g f<kL}B+,Og 30.minutes of meeting 会议纪要
8oA6'%.e k"Sw,"e>+ 31.business risks 经营风险
*j<;;z- $V5Ol6@2 32.appropriateness 适当性
{MYlW0)~ rt~X(S 33.accounting estimate 会计估计
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+;;fw |/ !4oYQB 35.going concern assumption 持续经营假设
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sGCo o_\b{<^I 36.audit plan 审计计划
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UI;!_C_ `L9o!OsQ 38.error 错误
[$H8?J jv_sRV 39.fraud舞弊
1N#TL"lMS +m>Kb edl 40.modified or additional procedures 修改或追加审计程序
ih~c(&n0 (<%i8xu2 41.misappropriation of assets 侵占资产
f#X`e'1 a o7|8[ 42.transactions without substance 虚假交易
< W&~tVv _BW$?:)9 43.unusual pressures 异常压力
Gl1`Nx0 p=405~ 44.the suspected noncompliance 涉嫌存在违法行为
.!9]I'9M rx^pGVyg 45.materialiy 重要性
Wg}#{[4 9`09.`U9[ 46.exceed the materiality level 超过重要性水平
YnI x$s #';* 47.approach the materiality level 接近重要性水平
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Le3 4Nq n47|>e 48.an acceptably low level 可接受水平
0!(Ii@m=N %8 4<@f&n] 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
w"l8M0$m C($`'~b 51.aggregate 总计
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_fa]2I 9Z+@i:_} 54.perform additional audit procedures 实施追加的审计程序
1eb1Lvn cAktSoF 55.audit risk 审计风险
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w=^*)jZ8 vys*=48g 57.inappropriate audit opinion 不适当的审计意见
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/?_{DMt 58.material misstatement 重大的错报
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|u$AzI 59.tolerable misstatement 可容忍错报
LRbevpZ, {{<o1{_H 60.the acceptable level of detection risk 可接受的检查风险
N?pD"re)6 gE$dz#t. 查看《
注会考试《审计》中的128个英文单词(二) 》
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