>Sc)?[H K|^PHe 1.audit
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PWa7 Qc4r?7S< 3.credibility 可信赖程度
]'IZ bx: /wAx#[c[ 4.audit of financial statements 财务报表
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/%&Kbd =n@"lY u[ 5.agreed-upon procedures 执行商定程序
&~4;HjS oVZI([O 6.high levels of assurance 高水平保证
(U_`Q1Jo y5@#leM 7.compilation 编制
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"Yp:{e 3{:AG,G 9.relevance 相关性
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yP<ngi^s= ]S 11.objectivity 客观性
) |t;nK, DUrfC[jpv 12. professional competence 专业胜任能力
7{z\^R^O SI)QX\is8 13.Senior/CPA-in-charge 项目经理
ZYS`M?Au 7Gh+EJJ3I 14.audit engagement letter 业务约定书
w]@H]>sHd Ppton+?( 15.recurring audit 连续审计
^uiQZ%; Yamu"# 16.the client 委托人
~`Y!_ '(x Bm>>-nG; 17.change
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64 ;OMR5KAz 18.the existing CPA 现任注册
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-s3q(SH APgjT';P^ 19.the successor CPA 后任注册
会计师 jT'09r3P 0#G@F5; < 20.the preceding CPA前任
注册会计师 ayGcc` M&[bb $00j 21.issue the audit report 出具审计报告
y:HH@aa) 8l.bT|#O 22.expert 专家
G+~f :kMF.9U: 23.the board of directors 董事会
*SK`&V WEaG/)y 24.knowledge of the entity‘ s business 了解被审计单位情况
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0Y(? 25.assess material misstatement risks评估重大错报风险
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PE\?en 79*f <Gr 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
u<['9U _|Uv7>}J^ 27.a general knowledge of —— 初步了解―――的情况
Y&uwi:_g ;;|o+4Ob; 28.a more knowledge of—— 进一步了解的情况
c4f3Dr'xw %f?Z/Wn 29.the prior year‘s working papers 以前年度
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3<x1s2U ZX8AB 30.minutes of meeting 会议纪要
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31.business risks 经营风险
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O;B 32.appropriateness 适当性
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OZR{+YrB^ I}sb0 Q& 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
8B`w!@hf HfPu~P 36.audit plan 审计计划
/UqIkc oLS/ 37.significant audit areas 重点审计领域
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b%QcB[k[WB fm0]nT 39.fraud舞弊
z*)kK ?j;,:n 40.modified or additional procedures 修改或追加审计程序
/:d6I]. 2b/Cs#- 41.misappropriation of assets 侵占资产
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Aw]kQ\P& FL{$9o\@ 43.unusual pressures 异常压力
mb>8=hMg OWc~=Cr 44.the suspected noncompliance 涉嫌存在违法行为
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ZY|$[>X! `^HK-t4q 46.exceed the materiality level 超过重要性水平
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OH 13@k T0 {X, 48.an acceptably low level 可接受水平
sDB,+1"Y$ f28bBuv1? 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
h])oo:u'/Q N /zP!%L 50.misstatements or omissions 错报或漏报
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w$Z%RF'p 3T/&T`T+c 52.subsequent events 期后事项
ffMk.SqI OtbPrF5 53.adjust the financial statements 调整财务报表
:Y|[?; &3OV|ly] 54.perform additional audit procedures 实施追加的审计程序
%NDr5E^cc eQwvp`@" 55.audit risk 审计风险
/E!N:g< J|w%n5Y 56.detection risk 检查风险
4t-l@zFWb CFUn1^?0 57.inappropriate audit opinion 不适当的审计意见
HQNpf1=D 6 rWb2b 58.material misstatement 重大的错报
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ZC\%X8j $*:g~#bh 59.tolerable misstatement 可容忍错报
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G+&pq uu.}<VM.1 查看《
注会考试《审计》中的128个英文单词(二) 》
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