DVz_;m6) K7c[bhi_w 1.audit
审计 -OXC;y M2pFXU?] 2.attestation 鉴证
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- 3.credibility 可信赖程度
;b_l/T( nZ %%{#T7 4.audit of financial statements 财务报表
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(I ,{X}C 5.agreed-upon procedures 执行商定程序
qPoN 8>. ],s{%a5wC 6.high levels of assurance 高水平保证
#7['M;_ / }Pj^^6A< 7.compilation 编制
c<,R,DR %ty`Oa2 8.reliability 可靠性
\![ p-mW{ 53WCF[ 9.relevance 相关性
N;gY5;0m o[)*Y`xq<w 10.professional skepticism 职业谨慎
>!Dp'6 pGd@%/]AO 11.objectivity 客观性
2p~}<B spT$}F2n 12. professional competence 专业胜任能力
'P)c'uqd# mgMa)yc!dp 13.Senior/CPA-in-charge 项目经理
L%jIU<?Z7 !<>*|a 14.audit engagement letter 业务约定书
Cy dV$!&mP <$??Z;6 15.recurring audit 连续审计
D)tL}X$ AQwai>eL 16.the client 委托人
83J63Xa >&ENrvaJ 17.change
CPA 更换
注册会计师 HD'adj_, #>6Jsnv1 18.the existing CPA 现任注册
会计师
+kN,OK~ %n6NVi_[ 19.the successor CPA 后任注册
会计师 RsYMw3)
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注册会计师 WPAT\Al&AE G*_qqb{B 21.issue the audit report 出具审计报告
0S96x}]J B Y#QXvo% 22.expert 专家
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D]xe 24.knowledge of the entity‘ s business 了解被审计单位情况
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_qHF- 25.assess material misstatement risks评估重大错报风险
}Ogb|8 w{ ;Sp?Os 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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VP.9( nxB[To*P 27.a general knowledge of —— 初步了解―――的情况
=3ovaP W1521: 28.a more knowledge of—— 进一步了解的情况
QQHQ3\ (%OZ `?` 29.the prior year‘s working papers 以前年度
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W,"Re,`H S+"Bq:u" 30.minutes of meeting 会议纪要
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3V)3} \~g,;>%7Y 31.business risks 经营风险
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{pe> 32.appropriateness 适当性
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c7 34.management representations 管理层声明
+u&[ j/ na|sKE;{ 35.going concern assumption 持续经营假设
!FD d5CS D(OJr5Gg 36.audit plan 审计计划
&>B"/z r6kJV4I=re 37.significant audit areas 重点审计领域
qZ4))X *{P/3yH 38.error 错误
o2'Wu:Y" Eh)VT{vp 39.fraud舞弊
bLSc=f& ,@/O\fit) 40.modified or additional procedures 修改或追加审计程序
\Z,{De% t0GJ$]) 41.misappropriation of assets 侵占资产
Oet+$ b K7([Gc9 42.transactions without substance 虚假交易
-Lu&bVt<> )P>/g* 43.unusual pressures 异常压力
CmV &+C$V% :w!hkUx# 44.the suspected noncompliance 涉嫌存在违法行为
!/!ga)Y gO)":!_n W 45.materialiy 重要性
reNf?7G+m V[uSo$k+> 46.exceed the materiality level 超过重要性水平
k}p8"'O ]%y>l j?Y 47.approach the materiality level 接近重要性水平
yCA8/)>Gm q2s0g*z 48.an acceptably low level 可接受水平
ca,W:9#.xn 1.+6x4%rV 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
X9NP,6 d$n31F 50.misstatements or omissions 错报或漏报
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O$}.b=N9 /aMOZ=,q} 52.subsequent events 期后事项
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#-G yi*EobP 53.adjust the financial statements 调整财务报表
`CH,QT7e } ck<R 54.perform additional audit procedures 实施追加的审计程序
C l,vBjl h $xbW*w 55.audit risk 审计风险
\Dy|}LE D[ #V 56.detection risk 检查风险
M:{Aq&. p7@R+F\.}; 57.inappropriate audit opinion 不适当的审计意见
]/H6%"CTa 4l%1D.3-O 58.material misstatement 重大的错报
/1v9U|j {x.0Yh7 59.tolerable misstatement 可容忍错报
W.?/p~ 4k-Ak6s 60.the acceptable level of detection risk 可接受的检查风险
#MlpOk*G y/c3x*l.xL 查看《
注会考试《审计》中的128个英文单词(二) 》
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