K`QOU-M@} R9Sf!LR 1.audit
审计 mRhd/|g* fvcW'T}r 2.attestation 鉴证
d>%gW* x&C%4Y_] 3.credibility 可信赖程度
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审计 8 ]q ic*->-! 5.agreed-upon procedures 执行商定程序
DW/1 =3 m'cz5mcD 6.high levels of assurance 高水平保证
Rx6l|'e d/D,P=j" 7.compilation 编制
;n`R\NO9 4_PCqEp) 8.reliability 可靠性
{=UFk-$= Y5dD|]F| 9.relevance 相关性
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sM<6; 10.professional skepticism 职业谨慎
X'fuF2owd Z_H?WGO 11.objectivity 客观性
oZTgN .q I eG=J4:* 12. professional competence 专业胜任能力
'X7%35Y V0K16#}1gM 13.Senior/CPA-in-charge 项目经理
JD6aiI!Su 1T ( u 14.audit engagement letter 业务约定书
*GQDfs`m .VT;H1# 15.recurring audit 连续审计
+R-h ,$\=7 n( g)UNx 16.the client 委托人
pO%{'%RA 9O;cJ)tXY 17.change
CPA 更换
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vr=~M? [r)eP({ 19.the successor CPA 后任注册
会计师 /;?M?o"H N0i!l|G6 20.the preceding CPA前任
注册会计师 >F1G!#$0 33Jd!orXU 21.issue the audit report 出具审计报告
bEm7QgV{X X) V7bVW 22.expert 专家
vT|`%~Be pkJ/oT 23.the board of directors 董事会
:0$a.8Y\++ Ck\7F?S 24.knowledge of the entity‘ s business 了解被审计单位情况
x H-X|N 0}{'C5 25.assess material misstatement risks评估重大错报风险
`vd= ec ~#R9i^Y 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
!/`$AXO j~;;l!({i 27.a general knowledge of —— 初步了解―――的情况
9mlIbEAb nVE9^')8V 28.a more knowledge of—— 进一步了解的情况
&-%>qB|* e ^Ds 29.the prior year‘s working papers 以前年度
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b_TS<, kH'p\9= 30.minutes of meeting 会议纪要
a5@z:i q2hFOm 31.business risks 经营风险
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4[,4 ,R?np9wc 32.appropriateness 适当性
41G5!=i &?0:v`4Y 33.accounting estimate 会计估计
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M4MuL 35.going concern assumption 持续经营假设
5c5oSy+ {ox2Tg? 36.audit plan 审计计划
]5}=^ <[Q3rJ 37.significant audit areas 重点审计领域
R x7X_A} Kv37s0|g 38.error 错误
.~>?*} 6sJw@OaJ 39.fraud舞弊
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4;C[ 41.misappropriation of assets 侵占资产
>5hhd38 MZV_5i@: 42.transactions without substance 虚假交易
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$N- .B72C[' c 43.unusual pressures 异常压力
BHA923p? =w$tvo/ 44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
R'}95S< 7j$Pt8$ 46.exceed the materiality level 超过重要性水平
P`$!@T0= X(A.X:" 47.approach the materiality level 接近重要性水平
7y^%7U \ +JRF0T 48.an acceptably low level 可接受水平
M;w?[yEZ ,](:<A)W& 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
1PH:\0} vxFTen{-F 50.misstatements or omissions 错报或漏报
6E~g# (8 ~]HN9R^& 51.aggregate 总计
\f:z+F!6R aE"[5*a 52.subsequent events 期后事项
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tZyo`[La 53.adjust the financial statements 调整财务报表
5cJ!" %" D%: 54.perform additional audit procedures 实施追加的审计程序
;5_{MCPM oF]cTAqhC. 55.audit risk 审计风险
{q%Sx*k9[ O.G'?m<:# 56.detection risk 检查风险
F&RgT1* [XVEBA4GI 57.inappropriate audit opinion 不适当的审计意见
^y!;xc$(Qs V7d)S&*V 58.material misstatement 重大的错报
uhyj5u) cD*}..-/4 59.tolerable misstatement 可容忍错报
p)aeH`;O &;yH@@Z 60.the acceptable level of detection risk 可接受的检查风险
1CU>L[W) U>Ld~cw 查看《
注会考试《审计》中的128个英文单词(二) 》
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