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&\YfE3* ;bJ2miO"e 1.audit
审计 lLuAZoH yKR0]6ahA 2.attestation 鉴证
!X 3/2KRP7 !*8x>,/> 3.credibility 可信赖程度
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审计 I0\}S [+H 3HsjF5?W 5.agreed-upon procedures 执行商定程序
%I]?xe6 f3h&K}x 6.high levels of assurance 高水平保证
B"O5P> W68d"J%>_ 7.compilation 编制
4uip!@$K 51oZw%os= 8.reliability 可靠性
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}K=TB}yY K`PmWxNPh 10.professional skepticism 职业谨慎
Zp|LCE" xNt 11.objectivity 客观性
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K8JE, |=.z0{A7H 12. professional competence 专业胜任能力
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R6 wK' w $7J)ngA9 14.audit engagement letter 业务约定书
}I7/FqrD NF=FbvNe 15.recurring audit 连续审计
uh`@ qmu) (^g?/i1@d 16.the client 委托人
lv}U-vK '3uj6Wq2 17.change
CPA 更换
注册会计师 zOq~?>Ms6 V|NWJ7 18.the existing CPA 现任注册
会计师
ma LJ M\C i L1.R+ 19.the successor CPA 后任注册
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注册会计师 *?oQ6g(Nz uK]@!gz 21.issue the audit report 出具审计报告
/qF7^9LtaY S[UHx}. 22.expert 专家
8xmw-s) !D%*s,t\' 23.the board of directors 董事会
jG{}b6 I=hgfo 24.knowledge of the entity‘ s business 了解被审计单位情况
q{f%U. ua:.97~Ym 25.assess material misstatement risks评估重大错报风险
*Kt7"J 32:,g4!~6 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
S6H=(l58 !?tWWU%P) 27.a general knowledge of —— 初步了解―――的情况
|aN0|O2 vnz.81OR 28.a more knowledge of—— 进一步了解的情况
lg;Y}?P #I@]8U#,": 29.the prior year‘s working papers 以前年度
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OR a!84L ;-=y}DK 31.business risks 经营风险
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FStE/2? nx=#QLi 33.accounting estimate 会计估计
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|1;' 4PiN Q'* 36.audit plan 审计计划
|]A{8BBC r _xo>y~S 37.significant audit areas 重点审计领域
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QC <(rx q~trn'X> 39.fraud舞弊
Vu\|KL| C4Z~9fzT 40.modified or additional procedures 修改或追加审计程序
V-=$:J"J'\ -f9M*7O<gf 41.misappropriation of assets 侵占资产
d(wqKiGwe ejo4mQ]a 42.transactions without substance 虚假交易
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9 b]U&A$ Ef,@}S 44.the suspected noncompliance 涉嫌存在违法行为
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9,`mH0jP cYR6+PKua 46.exceed the materiality level 超过重要性水平
7gVWu" GJO/']k 47.approach the materiality level 接近重要性水平
ZX'{o9+w5 9^a>U(, 48.an acceptably low level 可接受水平
YfMe69/0I pDkT_6Q 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
iqy}|xAU CHeG{l)<r 50.misstatements or omissions 错报或漏报
7Wb.(` a< ynOp7ZN$ 51.aggregate 总计
Z~ ?:r e_1mO 5z 52.subsequent events 期后事项
Ka_UVKwMro ,dVCbAS@ 53.adjust the financial statements 调整财务报表
@O45s\4-* tMAa$XrZj 54.perform additional audit procedures 实施追加的审计程序
j%p~.kW5 2jhVmK 55.audit risk 审计风险
,o9)ohw =R>Sxaq 56.detection risk 检查风险
2M&4]d x *qef_Hu 57.inappropriate audit opinion 不适当的审计意见
Z$ftG7;P0 }2NH>qvY 58.material misstatement 重大的错报
$--PA$H27 E<\\ 'VF 59.tolerable misstatement 可容忍错报
,O[vxN1X* EPa3Yb?BGb 60.the acceptable level of detection risk 可接受的检查风险
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f 0H>Fyl2_ 查看《
注会考试《审计》中的128个英文单词(二) 》
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