:_JZn`Cab 2|@@xF 1.audit
审计 ,oX48Wg_+ 9 P_`IsVK 2.attestation 鉴证
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3.credibility 可信赖程度
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AxU JIvVbI 4.audit of financial statements 财务报表
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B 5.agreed-upon procedures 执行商定程序
hm3,?FMbq vK6YU9W~J 6.high levels of assurance 高水平保证
fL.;- q4{Pm $OW 7.compilation 编制
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XW 9 8.reliability 可靠性
'Bb]<L` *vv<@+gA 9.relevance 相关性
6eE%x?# r/1:!Vu( 10.professional skepticism 职业谨慎
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\ l%\3'N] 11.objectivity 客观性
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pg~vteq5 0}Rxe 13.Senior/CPA-in-charge 项目经理
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&E"X" g]85[xz 14.audit engagement letter 业务约定书
u':-DgK i$;GEM}tv 15.recurring audit 连续审计
Af1izS3 E@TX>M-& 16.the client 委托人
R 5 47 r_p9YS@I 17.change
CPA 更换
注册会计师 xEQ2iCeC gP8Fe =] 18.the existing CPA 现任注册
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c_c]0Tm EJ{Z0R{{ 19.the successor CPA 后任注册
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注册会计师 -q' n p0H Ol H{! 21.issue the audit report 出具审计报告
.z&V!2zp _'<V<OjVM! 22.expert 专家
zy`4]w$Lj+ *6 -;iT8 23.the board of directors 董事会
0/hX3h %y.9S=,v, 24.knowledge of the entity‘ s business 了解被审计单位情况
/tRzb8` loN!&YceW 25.assess material misstatement risks评估重大错报风险
='u'/g$'& mE)65@3% 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
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,j* @QI]P{ 27.a general knowledge of —— 初步了解―――的情况
LqIMU4Ex c:I1XC 28.a more knowledge of—— 进一步了解的情况
S+H#^WSt &&$/>[0=. 29.the prior year‘s working papers 以前年度
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N[X%tf\L]F h h}%Z= 30.minutes of meeting 会议纪要
@+~=h{jv< k|0Fa}Z[ 31.business risks 经营风险
S_LY>k? o/buU{)y 32.appropriateness 适当性
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33.accounting estimate 会计估计
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bX) zMs]9o 34.management representations 管理层声明
Nge_ Ks fHvQ 9*T 35.going concern assumption 持续经营假设
UT[nzbG g0I<Fan 36.audit plan 审计计划
zf$&+E- ^% BD 37.significant audit areas 重点审计领域
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Y<TlvB)w 38.error 错误
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;=: R| b0X*+q 40.modified or additional procedures 修改或追加审计程序
z:9 C&D]!ZvF 41.misappropriation of assets 侵占资产
+A8S 6bA[= fI`T3 Y!7 42.transactions without substance 虚假交易
6CO>Tg:% A>+5~u 43.unusual pressures 异常压力
% \N.m/5 "F>-W\% 44.the suspected noncompliance 涉嫌存在违法行为
)<G>]IP< Y>t*L#i 45.materialiy 重要性
hor ok:{ &=fBqod 46.exceed the materiality level 超过重要性水平
+P|$T:b @dX0gHU[c 47.approach the materiality level 接近重要性水平
asP>(Li Uo(\1&? 48.an acceptably low level 可接受水平
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;Fcdjy 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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W_Y 50.misstatements or omissions 错报或漏报
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$>'}6?C. 51.aggregate 总计
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$yuM 52.subsequent events 期后事项
+f\tqucI3 JeMhiY} 53.adjust the financial statements 调整财务报表
w$A*|^w1 8"wA8l. 54.perform additional audit procedures 实施追加的审计程序
6v GcM3M V5KAiG<d 55.audit risk 审计风险
_jH1Mcq mDipP 56.detection risk 检查风险
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E1Ky8@A 57.inappropriate audit opinion 不适当的审计意见
%xxe U yHQ.EZ~% 58.material misstatement 重大的错报
[#j|TBMHM OW)8Z60 59.tolerable misstatement 可容忍错报
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Wh9 ,H 60.the acceptable level of detection risk 可接受的检查风险
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G9& 查看《
注会考试《审计》中的128个英文单词(二) 》
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