dXt@x8E q,Nqv[va 1.audit
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[e. `M{(TB **9[e[(X 3.credibility 可信赖程度
O'k<4'TC ABtv|0K 4.audit of financial statements 财务报表
审计 :Z;kMrU S|RUc}( 5.agreed-upon procedures 执行商定程序
IU}g[OCu "\afIYS I 6.high levels of assurance 高水平保证
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0@#xw=+ 8.reliability 可靠性
Y-DHW/Z~ :,^x?'HK 9.relevance 相关性
]ao%9:P; [DSzhi] 10.professional skepticism 职业谨慎
F JxH{N6a U3>ES"N 11.objectivity 客观性
]mO7O+ Bb5RZ#oa 12. professional competence 专业胜任能力
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GD8i $>l65)(E\ 13.Senior/CPA-in-charge 项目经理
+N:M;uTS gAGcbepX 14.audit engagement letter 业务约定书
h5H#xoCXp pEGHW; 15.recurring audit 连续审计
'khhn6itA XlxB% 16.the client 委托人
>RmL0d#B 1,G f;mcQ 17.change
CPA 更换
注册会计师 UbwD2> yD&UH_ 1g 18.the existing CPA 现任注册
会计师
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会计师 G?yG|5.pU .sPa${ 20.the preceding CPA前任
注册会计师 -+|{#cz ?[Qxq34 21.issue the audit report 出具审计报告
EtvYIfemr G?{uR6s># 22.expert 专家
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u*u `OyYo^+D|. 23.the board of directors 董事会
jP"='6Vrw cLnvb!g'# 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
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.L>PL?= 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
SE!0f& 6~6*(s|]A 27.a general knowledge of —— 初步了解―――的情况
7(= 09z lMBXD?,,J 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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{5gh. Gl>_C@n0h 30.minutes of meeting 会议纪要
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mo3HUXf}8 31.business risks 经营风险
tqe8:\1yK lAPvphO 32.appropriateness 适当性
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;v1&Rs wi/dR}*A 34.management representations 管理层声明
5S?+03h~ 8L*P!j9`EY 35.going concern assumption 持续经营假设
R k).D6 UDz#?ZWnd 36.audit plan 审计计划
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Q&sq8U =XT}&D6 37.significant audit areas 重点审计领域
eyGY8fF8$ N-Nq* 38.error 错误
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6> Szxkz ;4 ON 40.modified or additional procedures 修改或追加审计程序
2aUy1*aM 1tQl^>r16 41.misappropriation of assets 侵占资产
Xm2p<Xu8h _7"G&nZ0 42.transactions without substance 虚假交易
]2P*Z6Az #2023Zo] 43.unusual pressures 异常压力
7R=cxD& xui.63/ 44.the suspected noncompliance 涉嫌存在违法行为
Zxwcj(d eD481r 45.materialiy 重要性
#\]:lr{>?4 m:7$"oq| 46.exceed the materiality level 超过重要性水平
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i00s|# >)3[CU, 47.approach the materiality level 接近重要性水平
*g<D p2` 2%Y]M%P 48.an acceptably low level 可接受水平
WE""be8 k.nq, 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
'PW~4f/m >r+Dl\R 50.misstatements or omissions 错报或漏报
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51.aggregate 总计
BS<5b*wG J#DYZ>}Y 52.subsequent events 期后事项
S]3K5Z| {fXD@lhi 53.adjust the financial statements 调整财务报表
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Ara D_D 54.perform additional audit procedures 实施追加的审计程序
(.~#bl ZdbZ^DUR<( 55.audit risk 审计风险
wi'CBfr'z @[{9B6NlV 56.detection risk 检查风险
_[ml<HW] A[QUFk( 57.inappropriate audit opinion 不适当的审计意见
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2&< }Z5f5q 59.tolerable misstatement 可容忍错报
dh r)ra] f7B)iI! 60.the acceptable level of detection risk 可接受的检查风险
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t{A xa+=9=<AQ 查看《
注会考试《审计》中的128个英文单词(二) 》
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