xlZh(pf q2#Ebw%] 1.audit
审计 FTUfJIVN( 4j;IyQDvM 2.attestation 鉴证
'R1C-U3w, f IV"U 3.credibility 可信赖程度
:[l}Bb, %x#S?GMV< 4.audit of financial statements 财务报表
审计 w5q6c%VZ Q=!QCDO( 5.agreed-upon procedures 执行商定程序
nGGw(6c%> >c@! EPS 6.high levels of assurance 高水平保证
~98q1HgS]D %o9mG<.T 7.compilation 编制
pKXSJ"Xo )T '?"guh` 8.reliability 可靠性
V@+sNM ;PVE= z+y 9.relevance 相关性
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;|T|*0vY[ 10.professional skepticism 职业谨慎
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J &K!0yR 11.objectivity 客观性
.+2:~%v6 dDiy_Q6 12. professional competence 专业胜任能力
fBTNI`# 6&+dpr&c~= 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
L7- JK3/E ,h5 FX^ 15.recurring audit 连续审计
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[7I8f{ 16.the client 委托人
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Mb_"M7 17.change
CPA 更换
注册会计师 /p;OZf] K4Ed]hX 18.the existing CPA 现任注册
会计师
<> HI(6\@Z Z3zD4-p$_ 19.the successor CPA 后任注册
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注册会计师 /W>?p@j+K "pX|?ap 21.issue the audit report 出具审计报告
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wgY{-|` CZy!nR! 22.expert 专家
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0(5qVJ12 5a6d3u/ 24.knowledge of the entity‘ s business 了解被审计单位情况
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g:^Hex?Yfd Aa-OMo;~ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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</9c=GoJ T*k{^=6"! 28.a more knowledge of—— 进一步了解的情况
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9u^za!pE m,5m'9dj 30.minutes of meeting 会议纪要
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{`3ce 31.business risks 经营风险
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NHdNCHhA>- \Vj7%ph 33.accounting estimate 会计估计
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9nd,8Nji 34.management representations 管理层声明
.$&vSOgd( 3cqc< 35.going concern assumption 持续经营假设
W'zI~'K BMzS3;1_ 36.audit plan 审计计划
HlxgJw~< ^AwDZX 37.significant audit areas 重点审计领域
^6UE/4x!y !9S!zRy@ 38.error 错误
fn//j7 j xs)SKG* 39.fraud舞弊
*6(/5V 1N.weey}W 40.modified or additional procedures 修改或追加审计程序
^x >R #.R utdus:B#0 41.misappropriation of assets 侵占资产
fQf d1=4 p?s[I)e 42.transactions without substance 虚假交易
%Bn n\{Az |'k7 ;UW 43.unusual pressures 异常压力
N@? z&urQi *]S&V'Di 44.the suspected noncompliance 涉嫌存在违法行为
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_Bz@^J 45.materialiy 重要性
|r`0< ` =6,w~|W 46.exceed the materiality level 超过重要性水平
R5cpmCs@R >{h/4T@ 47.approach the materiality level 接近重要性水平
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Qv;^nj{\qV 48.an acceptably low level 可接受水平
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i|pi'Ij 5F5)Bh 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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>@|XY< 50.misstatements or omissions 错报或漏报
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QL@}hw.F 51.aggregate 总计
{@67'jL ?h-:,icR 52.subsequent events 期后事项
hRktvO)K \BdQ(rm 53.adjust the financial statements 调整财务报表
G8CM oe1$;K>.7 54.perform additional audit procedures 实施追加的审计程序
J+nUxF;EE :W}M$5 | 55.audit risk 审计风险
G4K3qD#+H '_M"yg6d 56.detection risk 检查风险
ET=-r ?wj1t!83 57.inappropriate audit opinion 不适当的审计意见
-]Q6Ril I#:4H2H6 58.material misstatement 重大的错报
}woNI T oK'Pd 59.tolerable misstatement 可容忍错报
8CGjI?j v?#W/].C+ 60.the acceptable level of detection risk 可接受的检查风险
sG k'G573 s#C~HK 查看《
注会考试《审计》中的128个英文单词(二) 》
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