;\]&k TS_5R>R3 1.audit
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<6 2.attestation 鉴证
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}"? qix$ }(P 3.credibility 可信赖程度
VGYx( ndmsXls 4.audit of financial statements 财务报表
审计 8t;vZ& elqm/u 5.agreed-upon procedures 执行商定程序
x/pX?k *M? [Gro/ 6.high levels of assurance 高水平保证
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>Rdsn~l 7.compilation 编制
]x1;uE?1J AqA.,;G 8.reliability 可靠性
NR>&1aRbyb Iq0[Kd0.j 9.relevance 相关性
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6 +F?}<P_v 10.professional skepticism 职业谨慎
@*16agGg Zt"#'1 11.objectivity 客观性
<e?1&5 6 KqL+R$??"( 12. professional competence 专业胜任能力
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=M~M$K 13.Senior/CPA-in-charge 项目经理
@+6cKP u?F^gIw 14.audit engagement letter 业务约定书
eP|_ E5$Fhc 15.recurring audit 连续审计
/;5/7Bvj 2@6Qifxd@ 16.the client 委托人
aBd>.]l? `t>A~.f 17.change
CPA 更换
注册会计师 Ez/>3:; zNO,vR[\ 18.the existing CPA 现任注册
会计师
)Z*nm<= cCx_tGR" 19.the successor CPA 后任注册
会计师 *`_2uBz S l`F` 20.the preceding CPA前任
注册会计师 ~<Z7\yS) Z?<&@YQS 21.issue the audit report 出具审计报告
rw$ =!iyO czLY+I;V3 22.expert 专家
-l~+cI \2 V"|`Z}XW 23.the board of directors 董事会
YO9ofT aH&Efz^ 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
;lQ>>[* M1q_gHA 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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_) 27.a general knowledge of —— 初步了解―――的情况
NdmwQJ7e" ?sW}<8\ 28.a more knowledge of—— 进一步了解的情况
".{'h z[qi~&7:v 29.the prior year‘s working papers 以前年度
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1=_Qj}!1 Eq=j+ch7 30.minutes of meeting 会议纪要
Ie[DTy z+K1[1SM 31.business risks 经营风险
!A:d9 k Nwg?(h# 32.appropriateness 适当性
Ltk-1zhI 6@;sOiN+ 33.accounting estimate 会计估计
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]~AiB !mZWd' 34.management representations 管理层声明
tZY6{,K%4 fizL_`uMqb 35.going concern assumption 持续经营假设
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*.g^Pyc 36.audit plan 审计计划
.JBTU>1]_n XG E.*aI 37.significant audit areas 重点审计领域
y" |gC!V} %R<xe.X 38.error 错误
XM) t[/APm-k~> 39.fraud舞弊
G8.nKoHv7x )XDbg> 40.modified or additional procedures 修改或追加审计程序
92ngSaNC @V Sr'?7- 41.misappropriation of assets 侵占资产
k#-%u,t G1Vn[[%k 42.transactions without substance 虚假交易
NFPWh3),f (v&iXD5t 43.unusual pressures 异常压力
~|S}$|Mi50 p/HGI)' 44.the suspected noncompliance 涉嫌存在违法行为
!8Y A1 o >IipWTVo< 45.materialiy 重要性
tF6-@T\6 ;?y~ h$ 46.exceed the materiality level 超过重要性水平
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'j,|^< P5W58WxT' 47.approach the materiality level 接近重要性水平
]!uId#OH TUARYJ6= 48.an acceptably low level 可接受水平
(o^?i2)g 2|&SG3e+(I 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
"8Lv QZ+G2$ 50.misstatements or omissions 错报或漏报
JL[!8NyU Hp*N% 51.aggregate 总计
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52.subsequent events 期后事项
C#B|^A_ F##xVmR~ 53.adjust the financial statements 调整财务报表
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Hzz v 6k 54.perform additional audit procedures 实施追加的审计程序
mNsd&Rk' EeGTBVms 55.audit risk 审计风险
!;K zR& ijDXh y 56.detection risk 检查风险
!="8ok+ D=SjCmG 57.inappropriate audit opinion 不适当的审计意见
bq9/d4 =ui3I_*) 58.material misstatement 重大的错报
u'^kpr`y \uO^wJ} 59.tolerable misstatement 可容忍错报
vpC?JXz=H biS{. 60.the acceptable level of detection risk 可接受的检查风险
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T 查看《
注会考试《审计》中的128个英文单词(二) 》
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