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审计 Htl6Mr*{ 2\l7=9 ]\3 2.attestation 鉴证
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{,.1KtrSN TYWajcch 4.audit of financial statements 财务报表
审计 fJLlz$H "5%G[MB 5.agreed-upon procedures 执行商定程序
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= 6.high levels of assurance 高水平保证
W=}l=o!G. znhe]&Fw 7.compilation 编制
>T;"bcb u /JEQz1 8.reliability 可靠性
~6.AE/ow 8Fx~i#F T 9.relevance 相关性
+e<P7}ZQ y;Q_8|,F 10.professional skepticism 职业谨慎
3!Zd]1$ >`n0{:.1za 11.objectivity 客观性
?VEJk,/k .3qaaXeH 12. professional competence 专业胜任能力
].]yqD4P MHVqRYz 13.Senior/CPA-in-charge 项目经理
0z&3jWWY@ #!rng]p 14.audit engagement letter 业务约定书
w;0NtV| \:4WbM:B 15.recurring audit 连续审计
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Pr$` 16.the client 委托人
6g8{;6x ':!w%& \ 17.change
CPA 更换
注册会计师 `j0T[Pi :N\*;> 18.the existing CPA 现任注册
会计师
8NudY3cU! -q&VV, 19.the successor CPA 后任注册
会计师 ?(Dkh${@ Z66akr 20.the preceding CPA前任
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fw) 21.issue the audit report 出具审计报告
L{bcmo\U !1C3{ 22.expert 专家
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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
}D xXt Me yQ`% 25.assess material misstatement risks评估重大错报风险
2al%J% $6XSW 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
z!)_'A Y"D'|i 27.a general knowledge of —— 初步了解―――的情况
T.d+@ZV<# R3d>|`) + 28.a more knowledge of—— 进一步了解的情况
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w&hKS 29.the prior year‘s working papers 以前年度
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WfBA5 9'o!9_j 30.minutes of meeting 会议纪要
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r\ A1{P"p! 31.business risks 经营风险
Zn1+} Z@I Z8(1QU,~2 32.appropriateness 适当性
#w*1 ! <_uLf9ja 33.accounting estimate 会计估计
\U4O*lq iUi{)xa2 34.management representations 管理层声明
Um)0jT zKe&*tZ 35.going concern assumption 持续经营假设
|rH;}t|un L^KGY<hp4 36.audit plan 审计计划
M]!R}<]{ XPd>DH(Yc 37.significant audit areas 重点审计领域
^-w:D 7e/Uc!&* 38.error 错误
gq*- v:P> bENfEOf, 39.fraud舞弊
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?Zd~ 40.modified or additional procedures 修改或追加审计程序
(;$J5 i^G/)bq 41.misappropriation of assets 侵占资产
pNcNU[c =8X`QUmT 42.transactions without substance 虚假交易
+[UFf3(ON SGZOfTcY 43.unusual pressures 异常压力
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?7(A% ;/N[tO?Q 44.the suspected noncompliance 涉嫌存在违法行为
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WT 45.materialiy 重要性
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'%bOi X, <l 46.exceed the materiality level 超过重要性水平
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gD 47.approach the materiality level 接近重要性水平
b3wE8Co t LdBnf 48.an acceptably low level 可接受水平
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hPW _b<Fz`V 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
= Dw%>y93V 50.misstatements or omissions 错报或漏报
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W$u~z 51.aggregate 总计
U#ueG (zWzF_v 52.subsequent events 期后事项
GxLoNVr 1.o-2:]E 53.adjust the financial statements 调整财务报表
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4 jZ7/p ^c5R 54.perform additional audit procedures 实施追加的审计程序
*#+d j" %/,PY>:| 55.audit risk 审计风险
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yUq,9.6Ig 56.detection risk 检查风险
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t^&:45~Q 57.inappropriate audit opinion 不适当的审计意见
K?BWl:^x V,<,;d fR 58.material misstatement 重大的错报
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Q 59.tolerable misstatement 可容忍错报
zG[fPD aP!a?xq 60.the acceptable level of detection risk 可接受的检查风险
y+(<Is0w F4k<YU 查看《
注会考试《审计》中的128个英文单词(二) 》
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