j)F~C8* Ro:-u7q 1.audit
审计 wCvD4C.WH raJyo>xXb5 2.attestation 鉴证
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d?8OV 3.credibility 可信赖程度
,75,~ GZ'hj_2%< 4.audit of financial statements 财务报表
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8XGo 6}ax~wYct 5.agreed-upon procedures 执行商定程序
C-6+ZIk4 &8&WY1cU 6.high levels of assurance 高水平保证
#8/Z)-G A)7'\JK7b 7.compilation 编制
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^ O` V,M8RYOnC! 10.professional skepticism 职业谨慎
[1vrv(u> R1q04Zj{2 11.objectivity 客观性
56':U29.] 50H [u| 12. professional competence 专业胜任能力
hrAI@.Bo Dkdm~~Rr 13.Senior/CPA-in-charge 项目经理
xEiW]Eo Bv=Z*"Fv 14.audit engagement letter 业务约定书
Tf0#+6 1> fCVSVn"o 15.recurring audit 连续审计
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16.the client 委托人
"{0kg'fU N]=.I 17.change
CPA 更换
注册会计师 0^[$0]Mt[ v^E5'M[A 18.the existing CPA 现任注册
会计师
|]]fcJOBP -0\$JAyrx 19.the successor CPA 后任注册
会计师 A qm0|GlJ Aio0++r- 20.the preceding CPA前任
注册会计师 (Pu*[STTT l/I W"A 21.issue the audit report 出具审计报告
]jYl:41yI TM RXl.1 22.expert 专家
O>>8%=5Q -zTeIvcy5 23.the board of directors 董事会
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`C 24.knowledge of the entity‘ s business 了解被审计单位情况
*LhR$(F( 4v?S`w:6 25.assess material misstatement risks评估重大错报风险
eeX>SL5'i "{:*fI;! 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
kR_[p._ FJ[(dGKeE 27.a general knowledge of —— 初步了解―――的情况
N!va12 [lJ[kr*7 28.a more knowledge of—— 进一步了解的情况
7)]G"m{ Fq3;7Cq=hD 29.the prior year‘s working papers 以前年度
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[zfGDMG& Ar$LA"vu4 30.minutes of meeting 会议纪要
2-CK:)n/# >pYgF=J 31.business risks 经营风险
F`N*{at #*`|}_6L 32.appropriateness 适当性
k{#:O= U9q*zP_jV 33.accounting estimate 会计估计
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2Y: 34.management representations 管理层声明
f;Dz(~hw mU_O64 35.going concern assumption 持续经营假设
n#R!`*[ $pKS['J0 36.audit plan 审计计划
&V;a: 5-J-Tn 37.significant audit areas 重点审计领域
{J]|mxo )Qc$UI8L 38.error 错误
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kDKpuA! v7R&9kU{ 40.modified or additional procedures 修改或追加审计程序
1Li@O[%X< D'&LwU,o 41.misappropriation of assets 侵占资产
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?$2;uGL 42.transactions without substance 虚假交易
~:@H6Ke[ izxCbbg 43.unusual pressures 异常压力
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45 44.the suspected noncompliance 涉嫌存在违法行为
y/FisX F~Li.qF 45.materialiy 重要性
7PMZt$n fS~.K9 46.exceed the materiality level 超过重要性水平
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2*M*<p=v ![ QQF| 48.an acceptably low level 可接受水平
_pS%tPw GxkG$B 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
oxzNV&D[{` L`#+ZLo 50.misstatements or omissions 错报或漏报
jz)H?UuDY V~=)#3]`[ 51.aggregate 总计
S|[UEU3FpB J-}NFWR;t 52.subsequent events 期后事项
E;qwoTmul qj1z>,\ 53.adjust the financial statements 调整财务报表
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82X. {ZcZ\Q;6 55.audit risk 审计风险
(Y>MsqwWfC BUb(BzC 56.detection risk 检查风险
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a+Wbc* fo.m&mKgo 57.inappropriate audit opinion 不适当的审计意见
xeI{i{8 P5>CSWy% 58.material misstatement 重大的错报
#-;BU{3* qo@dFKy 59.tolerable misstatement 可容忍错报
a%dx\&K k@L~h{`Mc\ 60.the acceptable level of detection risk 可接受的检查风险
$<v_Vm?6d z7q2+;L 查看《
注会考试《审计》中的128个英文单词(二) 》
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