! 4 `any j*aN_UTr3 1.audit
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T0.c 2.attestation 鉴证
Es<id}` 7c$;-O 3.credibility 可信赖程度
afOb-G$d= 8&: *< 4.audit of financial statements 财务报表
审计 MFO}E!9`q l@7Xgsey 5.agreed-upon procedures 执行商定程序
8" l9W= !~PLW] Z4 6.high levels of assurance 高水平保证
VOH.EK?5 9NLO{kN 7.compilation 编制
v]+,kbT uSp=,2) 8.reliability 可靠性
1"{3v@yi h3Kv0^{ 9.relevance 相关性
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!/O c)Yk BoJ@bOe# 11.objectivity 客观性
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uV?[eiezD0 12. professional competence 专业胜任能力
S?*pCJ0 UqRm\h 13.Senior/CPA-in-charge 项目经理
#|`/K[.xd% jz(}P8 14.audit engagement letter 业务约定书
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5 15.recurring audit 连续审计
v{9< ATi \:ntqj&A| 16.the client 委托人
j&) "a,f )TV4OT# 17.change
CPA 更换
注册会计师 /Y|oDfv -~T? xs0_ 18.the existing CPA 现任注册
会计师
OV ~|@{6T i_T8Bfd: 19.the successor CPA 后任注册
会计师 ~yz7/?A)TS Y0iL+=[k`m 20.the preceding CPA前任
注册会计师 sxcpWSGA^ Cn4o^6? " 21.issue the audit report 出具审计报告
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j[xP 7KU/ 1l9$9 23.the board of directors 董事会
_uU}J5d. #7K&x.w$ 24.knowledge of the entity‘ s business 了解被审计单位情况
.lm^ +1}r odAeBQy 25.assess material misstatement risks评估重大错报风险
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z5# aLapb5VV 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
P_)h8-!+ $ J8w#J 27.a general knowledge of —— 初步了解―――的情况
OpeK-K Bgs3sM9 28.a more knowledge of—— 进一步了解的情况
8;>vgD xe5|pBT 29.the prior year‘s working papers 以前年度
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8d.5D& wlr/zquAE9 30.minutes of meeting 会议纪要
@WVpDhG z;`o>Ja2 31.business risks 经营风险
En%PIkxeR v~i/e+.h>y 32.appropriateness 适当性
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7+';&2M)n~ {iiHeSD 34.management representations 管理层声明
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3D>syf j]i:~9xKW 36.audit plan 审计计划
8+m;zvDSU *ZP$dQ 37.significant audit areas 重点审计领域
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y\7 -! "i/ l' 40.modified or additional procedures 修改或追加审计程序
V"=(I'X 7,U^v}$ 41.misappropriation of assets 侵占资产
*{|{T_H: :db:|=#T 42.transactions without substance 虚假交易
E'qGK T #`R`!4 43.unusual pressures 异常压力
I_66q7U"0 |f+|OZY 44.the suspected noncompliance 涉嫌存在违法行为
wc##'u b,U"N-6 45.materialiy 重要性
qzq_3^66 & yFS 46.exceed the materiality level 超过重要性水平
sCG[gshq B[k {u#Kp 47.approach the materiality level 接近重要性水平
$oKT-G 2uw1R;zw 48.an acceptably low level 可接受水平
r}ZL{uWMW --*Jv"/0 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
uN1(l}z$ t.'| [pOV 50.misstatements or omissions 错报或漏报
g_8Bhe"ik NUH;\*]8s 51.aggregate 总计
a?#v,4t^ ];X[x s 52.subsequent events 期后事项
P9(]9np,, PMPB}-d 53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序
d$~q 3D<s# 55.audit risk 审计风险
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~"-+BG(5 {=n-S2% 57.inappropriate audit opinion 不适当的审计意见
-olD!zKS @64PdM!L 58.material misstatement 重大的错报
VB x,q3. V2-fJ! 59.tolerable misstatement 可容忍错报
nlv8HC )+
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8BP.VxX 8%-+@\= 查看《
注会考试《审计》中的128个英文单词(二) 》
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