At7>V-f} QFYWA1<pDh 1.audit
审计 ~0beuK&p
d
,4]
VE 2.attestation 鉴证
&|f@$ff 28 8XF9B^ 3.credibility 可信赖程度
oD<k
MK _%5Ro6 4.audit of financial statements 财务报表
审计 u%w`:v7Yo( =c/wplv* 5.agreed-upon procedures 执行商定程序
!O `(JSoG #Q2Y&2`yGT 6.high levels of assurance 高水平保证
Vx~,Uex0+ kS bu]AB 7.compilation 编制
h }B%
/U ?>I;34tL( 8.reliability 可靠性
!%"8|)CAr N5a*7EJv+ 9.relevance 相关性
;W>k@L -$\+'
\ 10.professional skepticism 职业谨慎
NR`C(^} o4|M0 11.objectivity 客观性
!o:f$6EA~C spt6
]"Ni 12. professional competence 专业胜任能力
&*+'>UEe5 Q_[ 3`jl 13.Senior/CPA-in-charge 项目经理
SHe49!RA'{ 8_{X1bj 14.audit engagement letter 业务约定书
D9
g#Ff6 a!=D [Gz*5 15.recurring audit 连续审计
.&DhN#EN0 DGS $Ukz&T 16.the client 委托人
IZpP[hov ibj87K 17.change
CPA 更换
注册会计师 wne,e's} a{L
d 18.the existing CPA 现任注册
会计师
kM,C3x{A &5yVxL: 19.the successor CPA 后任注册
会计师 \G*0"%!U e )d`pQ6 20.the preceding CPA前任
注册会计师 <g$~1fa #d6)#:uss 21.issue the audit report 出具审计报告
hb}+A=A=+ U/!TKic+ 22.expert 专家
k$blEa4 sB7#
~pA 23.the board of directors 董事会
1*\o. 'Gj3:-xqL 24.knowledge of the entity‘ s business 了解被审计单位情况
a
AD^^l# >
T^;MS 25.assess material misstatement risks评估重大错报风险
8Vr%n2M Y3Yz)T}UkS 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
_852H$H\ EV]1ml k$ 27.a general knowledge of —— 初步了解―――的情况
T;r2.Pupn k>;`FFQU> 28.a more knowledge of—— 进一步了解的情况
].-1v5 IxY|>5z 29.the prior year‘s working papers 以前年度
工作底稿
QIG$z?
b3=rG(0f 30.minutes of meeting 会议纪要
F3On?x) ,Lr.9I. 31.business risks 经营风险
p{r}?a bCRV\myd` 32.appropriateness 适当性
!>FYK}c7 -t!~%_WCv 33.accounting estimate 会计估计
<:+ x+4ru *4\:8 34.management representations 管理层声明
xF!,IKlBBp Z^3
rLCa 35.going concern assumption 持续经营假设
m*&]!mM"0G q'T4w!V(V 36.audit plan 审计计划
^aItoJq h4fJvOk|! 37.significant audit areas 重点审计领域
'DP1,7 P3x8UR=fS 38.error 错误
Tp?7_}tRi oH97=>
39.fraud舞弊
{$0mwAOH " ;`0%t$@- 40.modified or additional procedures 修改或追加审计程序
dqU~`b9 Ni9/}bb
41.misappropriation of assets 侵占资产
slC
x w$ Cio
1E-4 42.transactions without substance 虚假交易
rB
Q _iB_ s}vAS~~2L3 43.unusual pressures 异常压力
.s?L^Z^ jys :5P 44.the suspected noncompliance 涉嫌存在违法行为
{'7B6 u-QB.iQ+s 45.materialiy 重要性
8V'~UzK V(H1q`ao9 46.exceed the materiality level 超过重要性水平
?1~` *LE
3#3n!( 47.approach the materiality level 接近重要性水平
)1?y 8_B B6MB48#0gs 48.an acceptably low level 可接受水平
|mZxfI KI"#f$2& 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
Snj'y,p[ 5'OrHk;u 50.misstatements or omissions 错报或漏报
3#LlDC_WC
x]}^v# 51.aggregate 总计
`'DmDg rDdoOb]B 52.subsequent events 期后事项
(p" %O w'>p Y 53.adjust the financial statements 调整财务报表
{:/#Nc$5 \j$&DCv 54.perform additional audit procedures 实施追加的审计程序
">\?&0 {5Q!Y&N.% 55.audit risk 审计风险
x+\`gK5 g@d*\ P) 56.detection risk 检查风险
1KU!
tL XY5K%dMU 57.inappropriate audit opinion 不适当的审计意见
k
R?qb6 U7?;UCmX 58.material misstatement 重大的错报
Akq2 d; j
*
% 59.tolerable misstatement 可容忍错报
`}p0VmD{NE /p/]t,-j2 60.the acceptable level of detection risk 可接受的检查风险
_P!m%34| * `JYC 查看《
注会考试《审计》中的128个英文单词(二) 》
l [dK[4 sU=H&D99