,) J~ ,^f6 ;)N>t\v 1.audit
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J^a 2.attestation 鉴证
hjZKUMG(k 0c} }Q 3.credibility 可信赖程度
*98$dQR$ ^0/j0]O 4.audit of financial statements 财务报表
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u|]K 5.agreed-upon procedures 执行商定程序
B95B|tU>. .l.a(_R 6.high levels of assurance 高水平保证
/~zai} xlQBe-Wg 7.compilation 编制
Ii G6<|d8H M5 <@~V/[ 8.reliability 可靠性
T}8Y6N<\m 7(pF[LCF 9.relevance 相关性
r-:Uz\gM \otWd 10.professional skepticism 职业谨慎
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[bE7 11.objectivity 客观性
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x QIq^/F0 <yd{tD$A* 13.Senior/CPA-in-charge 项目经理
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S:OO0<W 14.audit engagement letter 业务约定书
k |eBJ% 3f,hw5R 15.recurring audit 连续审计
\--8lH -K ZjF 4v 16.the client 委托人
<ZNzVnVA dw*_(ys 17.change
CPA 更换
注册会计师 !O<)\)|g Le\?+h42> 18.the existing CPA 现任注册
会计师
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会计师 Eea*s' @0/+_2MH- 20.the preceding CPA前任
注册会计师 >Z'NXha |'B7v i) 21.issue the audit report 出具审计报告
.=s&EEF 0@%v1Oja 22.expert 专家
xCc[#0R{ . QBF`Rz 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
'F9 jq 67Th;h*sh 25.assess material misstatement risks评估重大错报风险
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8ap%? |R/%D%_g 27.a general knowledge of —— 初步了解―――的情况
woK&q 7Vn G$F<$ 28.a more knowledge of—— 进一步了解的情况
U_I5fK= 9,:l8 29.the prior year‘s working papers 以前年度
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+[\FD; > @emK1iwm 30.minutes of meeting 会议纪要
8|l\EVV6 woGAf)vV# 31.business risks 经营风险
lww!-(<ww `xqr{lhL 32.appropriateness 适当性
jK& h~) e?8FN. q 33.accounting estimate 会计估计
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KUlp"{a`,K %N>%!m 35.going concern assumption 持续经营假设
0dE@c./R i ix)M`F%P3 36.audit plan 审计计划
'!!CeDy .$+#1- 37.significant audit areas 重点审计领域
&m)6J'q3k BBwy,\o# 38.error 错误
\Je0CD=e` s %j_H 39.fraud舞弊
P-y jN uKUiV%p! 40.modified or additional procedures 修改或追加审计程序
"K6&dk jY e> e}vZlX 41.misappropriation of assets 侵占资产
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)rn*iJ.e8 FWrX3i 43.unusual pressures 异常压力
rWa2pO yerg=,$_i 44.the suspected noncompliance 涉嫌存在违法行为
5\:^y'g[ R3gdLa. 45.materialiy 重要性
]hk g?goZPZB 46.exceed the materiality level 超过重要性水平
6t[+pL\b 5q3JI 47.approach the materiality level 接近重要性水平
saBVgSd {Aw#?#GPW 48.an acceptably low level 可接受水平
*\+\5pu0 qouhuH_WtJ 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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DI](4 1"MhGNynB> 50.misstatements or omissions 错报或漏报
$p#Bi-& bzBEX mC 51.aggregate 总计
BC&S> #\ 46_xyz3+ 52.subsequent events 期后事项
LDgrR[ <\rT%f}3^ 53.adjust the financial statements 调整财务报表
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#A1%gIw<v2 YxYH2*q@ 55.audit risk 审计风险
bh,[ 3X% @vC4[:"pD} 56.detection risk 检查风险
c}lb%^;)E t3 8m'J :> 57.inappropriate audit opinion 不适当的审计意见
?~BC#B\>o ry`Ho8N 58.material misstatement 重大的错报
sBj(Qd }7|1 59.tolerable misstatement 可容忍错报
)B"jF>9)[ 'N (:@]4N 60.the acceptable level of detection risk 可接受的检查风险
a!6{:8Zi0 W <9T0sZ 查看《
注会考试《审计》中的128个英文单词(二) 》
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