rxz3Mqg ~/#?OLj(T 1.audit
审计 z`Q5J9_<cV JA)gM 2.attestation 鉴证
T,IV)aq nAX|=qp# 3.credibility 可信赖程度
EjF}yuq[ P! 3$RO 4.audit of financial statements 财务报表
审计 Bdg*XfXXk }3*h`(Bv7 5.agreed-upon procedures 执行商定程序
JZtFt=>q $yc,D=*Isi 6.high levels of assurance 高水平保证
RXof$2CZS D-~Jj&7 7.compilation 编制
SKtEEFyIR_ ~d%Q1F*,= 8.reliability 可靠性
ef.lM]cO dyp]y$ 9.relevance 相关性
Mu (Y6 g SwG=e\ 10.professional skepticism 职业谨慎
FvNO*'xP 'LOqGpmVc 11.objectivity 客观性
M!hby31 =ddx/zN 12. professional competence 专业胜任能力
bOFLI#p& = ;a4
Dp 13.Senior/CPA-in-charge 项目经理
lcP@5ZW KGWENX_U 14.audit engagement letter 业务约定书
5ya3mN
E j(BS;J$i 15.recurring audit 连续审计
X
or ,}. w %zD-gw> 16.the client 委托人
$oQsh|sTI v\k,,sI 17.change
CPA 更换
注册会计师 F@*l
R(4C #,PAM.rH 18.the existing CPA 现任注册
会计师
b
mm@oi iR_Syk`G*A 19.the successor CPA 后任注册
会计师 otIJ[Mvyq
^(\Gonf< 20.the preceding CPA前任
注册会计师 I>3]4mI*a 1;xw)65 21.issue the audit report 出具审计报告
8 (KfX% "[?/I3{E 22.expert 专家
i]-gO 48ma&f; 23.the board of directors 董事会
IX*S:7S[ )eFFtnu5 24.knowledge of the entity‘ s business 了解被审计单位情况
X@:fW @ Y z,!#ob$ 25.assess material misstatement risks评估重大错报风险
}H#t( 9,U !bcbzg2d& 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
Wi5|9 L@4zuzmlb 27.a general knowledge of —— 初步了解―――的情况
u/[]g+ QO7:iSZJ 28.a more knowledge of—— 进一步了解的情况
ThlJhTh<%4 /hM>dkwu 29.the prior year‘s working papers 以前年度
工作底稿
5An0DV5 $.N~AA~0 30.minutes of meeting 会议纪要
U>+~.|'V9 ;a3nH 31.business risks 经营风险
7L+X\oaB ?R]y}6P$ 32.appropriateness 适当性
Wh Zaq h*KHEg"+ 33.accounting estimate 会计估计
yUW&Wgc=: "k<:a2R 34.management representations 管理层声明
VqL
5
f |3s&Y`x-D 35.going concern assumption 持续经营假设
AMd)d^; 8-"5|pNc 36.audit plan 审计计划
rH9}nL :2pBv#\"qk 37.significant audit areas 重点审计领域
-k
<9v.: qZJ*J+ 38.error 错误
Di'u%r iHn!KV 39.fraud舞弊
0Mu8ZVI{ unnx#e] 40.modified or additional procedures 修改或追加审计程序
DjzUH{6O gc@#O#K~h^ 41.misappropriation of assets 侵占资产
8KtgSash d
`kM0C 42.transactions without substance 虚假交易
m_$I?F0 E)O|16f|> 43.unusual pressures 异常压力
H~|%vjH @7s,|\ 44.the suspected noncompliance 涉嫌存在违法行为
@pGlWw9* R-Q1YHUQM 45.materialiy 重要性
p,iCM?[| vif8
{S 46.exceed the materiality level 超过重要性水平
U[QD! ix9HSa{d 47.approach the materiality level 接近重要性水平
Dsj|~J3 I26gGp 48.an acceptably low level 可接受水平
r^A#[-VyNP eq~c 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
)6>|bmpU qX+gG",8 50.misstatements or omissions 错报或漏报
"b>KUzuYT Nr24[e
G>d 51.aggregate 总计
I\upnEKKzZ \`/E
!ub 52.subsequent events 期后事项
E,LYS"%_ Ok>(>K<r 53.adjust the financial statements 调整财务报表
e:J'&r& 1 k9)u3 54.perform additional audit procedures 实施追加的审计程序
*?bk?*?s }11`98>B6: 55.audit risk 审计风险
PDt<lJU+X
f5aF6FBH 56.detection risk 检查风险
VS9]po>= .ts0LDk0f 57.inappropriate audit opinion 不适当的审计意见
7<:Wq=e!r rocB"0 58.material misstatement 重大的错报
Pc(n@'m~ IE)"rTI)b 59.tolerable misstatement 可容忍错报
v1nQs=' < m enABN4 60.the acceptable level of detection risk 可接受的检查风险
l#b|@4:I 30?LsYXL62 查看《
注会考试《审计》中的128个英文单词(二) 》
@yt2_ >7nV$.5S