fZpi+I LU;zpXg\ 1.audit
审计 bvJ@H
Z$
HI{q# 2.attestation 鉴证
[-[59H[6) p*5_+u 3.credibility 可信赖程度
kJl^,q a T(] 4.audit of financial statements 财务报表
审计 T16gq-h' h2x9LPLBxT 5.agreed-upon procedures 执行商定程序
7w2$?k',- VqvjOeCbH 6.high levels of assurance 高水平保证
g_{N^wS @.$-
^- 7.compilation 编制
c_ncx|dUs d)V8FX,t 8.reliability 可靠性
OQfFS+6 L3HC- 9.relevance 相关性
!AJkd. {H(l"KuL 10.professional skepticism 职业谨慎
FS=yc.Q_ ~n@rX=Y)]0 11.objectivity 客观性
+kd1q q/zU'7%@ 12. professional competence 专业胜任能力
m
W>Iib| <$s
sU{5 13.Senior/CPA-in-charge 项目经理
[u!n=ev >i*,6Psl[Z 14.audit engagement letter 业务约定书
@Q,Q"c2 E"VFBKB 15.recurring audit 连续审计
J;Z2<x/H ;PC! 16.the client 委托人
r!fUMDS '4{=x]K 17.change
CPA 更换
注册会计师 .B<Bqr@?8 :,
JjN& 18.the existing CPA 现任注册
会计师
pD({"A.x9z wHs1ge ( 19.the successor CPA 后任注册
会计师 vTx>z\7q, Z6${nUX 20.the preceding CPA前任
注册会计师 JMt*GFd R+NiIoa 21.issue the audit report 出具审计报告
'm~=sC_uL [5~mP`
He 22.expert 专家
,k~' S~w. {aUTTEu 23.the board of directors 董事会
2kDY+AN; 8u~ 24.knowledge of the entity‘ s business 了解被审计单位情况
+={K -g7U h-1?c\Qq: 25.assess material misstatement risks评估重大错报风险
"g5{NjimY Y&yfm/R u 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
ciODTq? D {
Ol8: 27.a general knowledge of —— 初步了解―――的情况
0c`zg7| Gu~*ZKyJ 28.a more knowledge of—— 进一步了解的情况
-ymDRoi KWY_eY_| 29.the prior year‘s working papers 以前年度
工作底稿
:sg}e lh'S_p8g 30.minutes of meeting 会议纪要
k2v:F q 7%p3 31.business risks 经营风险
~>(~2083*; ISNL='% 32.appropriateness 适当性
z5$Q"Y.D la+Cra&xL 33.accounting estimate 会计估计
:+Ukwno?/ -&Xv,:'? 34.management representations 管理层声明
0pMN@
Cz6 Oq.ss!/z 35.going concern assumption 持续经营假设
A_9^S! `5@F'tKQ 36.audit plan 审计计划
=^u;uS[IW ?yS1|CF%&y 37.significant audit areas 重点审计领域
`Fn"QL- XJe=+_K9 38.error 错误
qMJJ
B l ~I5hV}ZT 39.fraud舞弊
W#<1504ip r+Ki`HD% 40.modified or additional procedures 修改或追加审计程序
EWD^=VITL @Iz]:@\cJ 41.misappropriation of assets 侵占资产
@M"gEeI9
bOj)Wu 42.transactions without substance 虚假交易
\_1a#|97e tsc`u> 43.unusual pressures 异常压力
{3
`385 aL;!BlU8v 44.the suspected noncompliance 涉嫌存在违法行为
12n:)yQy qazA,|L! 45.materialiy 重要性
C")genMH mtv8Bm=< 46.exceed the materiality level 超过重要性水平
Lg7A[\c
~ b4_0XmL 47.approach the materiality level 接近重要性水平
U0_^6zd_ k|)fl l 48.an acceptably low level 可接受水平
@zg}x0] tON>wmN 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
X@`a_XAfd p'
>i3T( 50.misstatements or omissions 错报或漏报
+%W8Juu
i
6G40!G=) 51.aggregate 总计
Tzex\]fw |Ghk8
WA 52.subsequent events 期后事项
P'Rw/co )Zr9
`3[ 53.adjust the financial statements 调整财务报表
'}_r/l]K 7s(tAbPdB 54.perform additional audit procedures 实施追加的审计程序
uNzc,OH dgw.OXa 55.audit risk 审计风险
_B^zm-}8|B 5Kg'&B ( 56.detection risk 检查风险
aZA``#p+ /d3Jd.l! 57.inappropriate audit opinion 不适当的审计意见
T0w_d_aS OH\^j1x9I 58.material misstatement 重大的错报
AYbO~_a\N 3xChik{ 59.tolerable misstatement 可容忍错报
3 ~v
1 7 )Z/"P\qo 60.the acceptable level of detection risk 可接受的检查风险
6z 9
'|;,4
_>-
D*l 查看《
注会考试《审计》中的128个英文单词(二) 》
+"?+B
e q\0/6tl_