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&EwX ^1- 2.attestation 鉴证
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ehoDWO]S 3.credibility 可信赖程度
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审计 3#j%F X)$3sTj 5.agreed-upon procedures 执行商定程序
,yNPD}@v> RgZBh04q 6.high levels of assurance 高水平保证
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VX2KE@ T4F}MVK 8.reliability 可靠性
!FX;QD@" -yy&q9 9.relevance 相关性
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=-o( s0~a5Ti3 10.professional skepticism 职业谨慎
a]Bm0gdrO |)B&-~a+p 11.objectivity 客观性
m1heU3BUWU k9vr6We' 12. professional competence 专业胜任能力
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$a>N BOQ2;@:3 13.Senior/CPA-in-charge 项目经理
{+0]diD <=l!~~% 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
fILINW{Yk) \SHYwD}*Pr 16.the client 委托人
- /]ro8V$ H 0aDWFWS 17.change
CPA 更换
注册会计师 !k)}p_e BuCU_/H 18.the existing CPA 现任注册
会计师
rbHrG<+7zO ),(ejRP'r 19.the successor CPA 后任注册
会计师 MRwls@z= O5CIK}A 20.the preceding CPA前任
注册会计师 2l}FOdq &cV$8*2b^ 21.issue the audit report 出具审计报告
cpF\^[D KwndY,QD 22.expert 专家
-v'7;L0K mL?9AxO 23.the board of directors 董事会
hPE#l?H@A >pW8K[ 24.knowledge of the entity‘ s business 了解被审计单位情况
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&Iz B$1e AwT9 25.assess material misstatement risks评估重大错报风险
ZSuUmCm E3<jH 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
22"M#:r$ >eQ;\j 27.a general knowledge of —— 初步了解―――的情况
OB)Vk |\TOSaZ 28.a more knowledge of—— 进一步了解的情况
hZ Gr/5f T^B&GgW 29.the prior year‘s working papers 以前年度
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8 k9(iS IAf,TKfe 30.minutes of meeting 会议纪要
&?IOrHSv! +Pd&YfU9 31.business risks 经营风险
?7 e|gpQ| V@&zn8? 32.appropriateness 适当性
kSv?p1\@&P Q6@}t&k4C 33.accounting estimate 会计估计
@C62%fU {5 FY)v rM*yh 34.management representations 管理层声明
Q:&,8h[ :~3sW< PR 35.going concern assumption 持续经营假设
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d,ag 36.audit plan 审计计划
BQ{Gp 2N Z#BwJHh 37.significant audit areas 重点审计领域
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38.error 错误
](a*R mq`N&ABO!K 39.fraud舞弊
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$,otW2:) /Mb?dVwA 41.misappropriation of assets 侵占资产
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!/znovoD 42.transactions without substance 虚假交易
D-\\L[ Ap9CQ h=! 43.unusual pressures 异常压力
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*>ju1f 44.the suspected noncompliance 涉嫌存在违法行为
pXL_`=3Q V|zzj[c 45.materialiy 重要性
+Gqh `~vqu69MF9 46.exceed the materiality level 超过重要性水平
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Z+`mla 47.approach the materiality level 接近重要性水平
7r 07N' 7D\#1h 48.an acceptably low level 可接受水平
wvvMesX<L m:5 *:Ii. 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
>DVjO9Kf Ay;=1g)8+f 50.misstatements or omissions 错报或漏报
u6IEBYG (( vNlYk 51.aggregate 总计
o)F^0t =;!C7VS 52.subsequent events 期后事项
XKN`{h-@ 7\@[e, ^9 53.adjust the financial statements 调整财务报表
Q<B=m6~ 6f,#O8]#5 54.perform additional audit procedures 实施追加的审计程序
vT"T*FKh: | V Ps5 55.audit risk 审计风险
B;9X{" z #c)Q 56.detection risk 检查风险
Sq8 `)$\ J7W]Str 57.inappropriate audit opinion 不适当的审计意见
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u'M\m7 w^e<p~i!^E 60.the acceptable level of detection risk 可接受的检查风险
b/cc\d < XSC._)ztEE 查看《
注会考试《审计》中的128个英文单词(二) 》
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