Fz3QSr7FU 8,5H^Bi 1.audit
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1.w%b, 2.attestation 鉴证
Uu<Tn#nb !%1=|PX_ 3.credibility 可信赖程度
k~YZT 8 lrE|>R 4.audit of financial statements 财务报表
审计 hDP&~Mk K4H U9! 5.agreed-upon procedures 执行商定程序
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jP{W|9@( aCwb[7N 7.compilation 编制
09r0Rb &ND8^lR=Y; 8.reliability 可靠性
UTThl2=+ uia[>&2 9.relevance 相关性
U,Duq^l~s -9L[eYn 10.professional skepticism 职业谨慎
jgkJF[t` y5v}EX`m& 11.objectivity 客观性
opQdym PGj?`y4 12. professional competence 专业胜任能力
iJr 1w&GL$ #U=}Pv~wM 13.Senior/CPA-in-charge 项目经理
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1>$}N?u:T 14.audit engagement letter 业务约定书
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2".^Ma^D! 6pKb!JJ 16.the client 委托人
E>|xv#:~DV 1\~-No 17.change
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注册会计师 %)|_&Rh gk*Md+ 18.the existing CPA 现任注册
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R24ZjbKL =Y0>b4 19.the successor CPA 后任注册
会计师 }IRx$cKV //ZYN2lT4 20.the preceding CPA前任
注册会计师 L'*P;z7< TsX(=N_ 21.issue the audit report 出具审计报告
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7n_'2qY ub#>kCL9 23.the board of directors 董事会
Qxvj`Ge @ZD/y%e 24.knowledge of the entity‘ s business 了解被审计单位情况
nCj_4,O ;M95A 25.assess material misstatement risks评估重大错报风险
c<(LXf+61 dV5a Ij 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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8 -d|VXD5N 27.a general knowledge of —— 初步了解―――的情况
yXpU)|o `D#3 28.a more knowledge of—— 进一步了解的情况
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sbZ^BFqp Tt0:rQ. 30.minutes of meeting 会议纪要
o*L#S1yL @rTAbEk{U 31.business risks 经营风险
]{[8$|Mg pxF<L\L?: 32.appropriateness 适当性
,w+}Evp]) \[-z4Fxg|' 33.accounting estimate 会计估计
{O"?_6', G?y'<+Awt 34.management representations 管理层声明
9O%4x"*PO `$X|VAS2 35.going concern assumption 持续经营假设
T}?vp~./ q0}?F 36.audit plan 审计计划
Od>^yhn 4sVr]p` 37.significant audit areas 重点审计领域
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~+y0UEtq7 38.error 错误
e|L$e0 )>! IY Q 39.fraud舞弊
Qe~2'Hw#9 +dkbt%7M 40.modified or additional procedures 修改或追加审计程序
~vCfMV[F +Rtz`V1d 41.misappropriation of assets 侵占资产
.Y.{j4[LQ #&@qmps(T 42.transactions without substance 虚假交易
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xELnik_L2 43.unusual pressures 异常压力
-*?Y4}mK wGqQR)a 44.the suspected noncompliance 涉嫌存在违法行为
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t_C' -V'`;zE6 45.materialiy 重要性
?|i6]y=D n&. bs7N2 46.exceed the materiality level 超过重要性水平
>PsP y. !eoN 47.approach the materiality level 接近重要性水平
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V MuQBn7F{c 48.an acceptably low level 可接受水平
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8e'0AI_> =jik33QV< 50.misstatements or omissions 错报或漏报
0d-w<lg9 b&$ ?.z 51.aggregate 总计
s[yIvlHw` ~urV`J 52.subsequent events 期后事项
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vDl=. 53.adjust the financial statements 调整财务报表
9`8\<a'rU )P^5L<q>| 54.perform additional audit procedures 实施追加的审计程序
iA~b[20& Dm@wTt8N( 55.audit risk 审计风险
ASuxty ~&/|J)} 56.detection risk 检查风险
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8! 1}E`K# 57.inappropriate audit opinion 不适当的审计意见
]Q\Ogfjp 4>4*4!KR} 58.material misstatement 重大的错报
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gap _qTo S7Xr~5>X 60.the acceptable level of detection risk 可接受的检查风险
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]2x 查看《
注会考试《审计》中的128个英文单词(二) 》
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