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lR;:]r gdHPi; 1.audit
审计 ?hsOhUs(5 Z]"ktb;+[ 2.attestation 鉴证
!QP~#a% .:$%3#N$(Y 3.credibility 可信赖程度
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K1, 6g( 2O[n. 4.audit of financial statements 财务报表
审计 /GfC/)1_ *H:;pIWP 5.agreed-upon procedures 执行商定程序
1R1J/Z*V/ k>U&Us0 6.high levels of assurance 高水平保证
O`~T:N|D wnhac} 7.compilation 编制
h6la+l?x e9"<.:& 8.reliability 可靠性
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ez s+o/:rrxY 9.relevance 相关性
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u;;]S!:M Hi<{c 11.objectivity 客观性
wD}[XE?S VO[s:e9L 12. professional competence 专业胜任能力
rhwY5FD? H?UmHwwE 13.Senior/CPA-in-charge 项目经理
B%cjRwO T )!){4c/ 14.audit engagement letter 业务约定书
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CzST~*lH 15.recurring audit 连续审计
zeNvg/LI^ Y0aO/6 16.the client 委托人
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CPA 更换
注册会计师 ZKPnvL70 }3 RqaIY} 18.the existing CPA 现任注册
会计师
4LJUO5(y@ :Y~fPke 19.the successor CPA 后任注册
会计师 DRj\i6-v C] \r~f 20.the preceding CPA前任
注册会计师 B TgL: |j<b? 21.issue the audit report 出具审计报告
E(>RmPP=7 ub0]nov 22.expert 专家
#&5m=q$EI (X QgOR# 23.the board of directors 董事会
=H3 JRRS ,]42v? 24.knowledge of the entity‘ s business 了解被审计单位情况
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b.Z K1 F+v? 2|03 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
h 5t,5e} T/dchWG 27.a general knowledge of —— 初步了解―――的情况
V[uB0#Lp %AXa(C\1 28.a more knowledge of—— 进一步了解的情况
W2qW`Ujo{ j'#W)dp( 29.the prior year‘s working papers 以前年度
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HX0+ 30.minutes of meeting 会议纪要
q --NLm@; /{\tkvv-Z 31.business risks 经营风险
bJmVq%>; w}K<,5I> 32.appropriateness 适当性
(zCas}YAKI W5<1@ 33.accounting estimate 会计估计
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Gdi1lYu6V 34.management representations 管理层声明
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NV, 35.going concern assumption 持续经营假设
~^w;`~L #]q<fhJhr$ 36.audit plan 审计计划
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eZMn 37.significant audit areas 重点审计领域
(iIJ[{[H4) v@&&5J| 38.error 错误
dNB56E)5`J qXn%c" 39.fraud舞弊
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{[}*% gmJiKuAL5 40.modified or additional procedures 修改或追加审计程序
"AS;\-Jk ]Z&2 41.misappropriation of assets 侵占资产
#(?EL@5 "|gNNmr 42.transactions without substance 虚假交易
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f7 9e@Sx{?r 43.unusual pressures 异常压力
dUk^DI,:l (B.J8`h } 44.the suspected noncompliance 涉嫌存在违法行为
q UY;CEf 1;i[H[hNY 45.materialiy 重要性
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gxycw4kz 46.exceed the materiality level 超过重要性水平
Klzsr, k$9oUE, 47.approach the materiality level 接近重要性水平
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Q4JwX=ZVj n"Ot'1yr 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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\a8q'z L0/0<d(K 50.misstatements or omissions 错报或漏报
O{y2tz3 -4mUGh1dy 51.aggregate 总计
XsQ?&xK=u KA#4iu{ 52.subsequent events 期后事项
DI'wZySS^ Vf`n> 53.adjust the financial statements 调整财务报表
3+;]dqZ U~azI(1"W 54.perform additional audit procedures 实施追加的审计程序
wLAGe'GX {n2mh%I 55.audit risk 审计风险
S^HuQe!# we9R4*j 56.detection risk 检查风险
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2VyLt=mdh U-6b>< 58.material misstatement 重大的错报
Cp7 EJr~ #(FG+Bk 59.tolerable misstatement 可容忍错报
8QV+DDZx IKb 7#Ut 60.the acceptable level of detection risk 可接受的检查风险
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/AEp)8 查看《
注会考试《审计》中的128个英文单词(二) 》
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