azr|Fz/ IiHl"2+/ 1.audit
审计 /1zi(z
cWl 2.attestation 鉴证
<ap%+(!I :@y!5[88! 3.credibility 可信赖程度
5n"b$hMF 'v GrbmK 4.audit of financial statements 财务报表
审计 |
#D3~au
+XLy Pj 5.agreed-upon procedures 执行商定程序
%`F6>J ;2(8&. 6.high levels of assurance 高水平保证
+7U$qEG :;cKns0OA 7.compilation 编制
y#F( xm+L ( MWh|kp 8.reliability 可靠性
\EuMzb"G9p dGt;t5AnV 9.relevance 相关性
]{jdar^ T6=, A }t- 10.professional skepticism 职业谨慎
<.HX_z3l Di5eD,N 11.objectivity 客观性
Obgn?TAVX {f((x1{HZx 12. professional competence 专业胜任能力
12U1DEd>- ]R32dI8N 13.Senior/CPA-in-charge 项目经理
kO{A]LnAH bX6eNk-L 14.audit engagement letter 业务约定书
)cJ9YKKy sMlY!3{Ix 15.recurring audit 连续审计
;{[&&qMwU `wj<d>m 16.the client 委托人
3.Z}2F] nsIx5UA_n 17.change
CPA 更换
注册会计师 .:A9*, y!&6"l$K] 18.the existing CPA 现任注册
会计师
PN:/lIO lQj3#!1} 19.the successor CPA 后任注册
会计师 sgu#`@o 0"o%=i; 20.the preceding CPA前任
注册会计师 _CN5,mLNRk 9dn~nnd'n 21.issue the audit report 出具审计报告
ShbW[*5 BF{v0Z0/}k 22.expert 专家
HR]*75}e h)fJ2]JW8W 23.the board of directors 董事会
=Y
Je\745 141@$mMzE 24.knowledge of the entity‘ s business 了解被审计单位情况
%$}aWzQxll aMKi`EW 25.assess material misstatement risks评估重大错报风险
;)].Dj9 L9ECF;) 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
j;6kN-jx 4WU%K`jnXb 27.a general knowledge of —— 初步了解―――的情况
=z`#n}v n`gW&5,,z 28.a more knowledge of—— 进一步了解的情况
Teh
_ ,7-@eZ 29.the prior year‘s working papers 以前年度
工作底稿
D]X&Va +NWhvs 30.minutes of meeting 会议纪要
Ox9WH4E x8
: 31.business risks 经营风险
*gF8"0s #~QkS_ 32.appropriateness 适当性
KnK8\p88\ <*k]Aa3y 33.accounting estimate 会计估计
tk=~b}8 6/e+=W2 34.management representations 管理层声明
;U$Fz~rJ whFaL}2C 35.going concern assumption 持续经营假设
h[HFZv~{ K;j}qJvsb 36.audit plan 审计计划
21ng94mC OwRH
:l 37.significant audit areas 重点审计领域
x[L/d"Wf PCKgdh}, 38.error 错误
,xmL[Yk, T7+_/
Qh 39.fraud舞弊
[HO=ii]Wb QE8;Jk- 40.modified or additional procedures 修改或追加审计程序
*O6q=yg;K: a2Q_K2t 41.misappropriation of assets 侵占资产
yvN;|R
>Z%qkU/ 42.transactions without substance 虚假交易
C.su<B? BhFyEY( 43.unusual pressures 异常压力
nz-( 8{ae \ k&(D*u 44.the suspected noncompliance 涉嫌存在违法行为
luLt~A3H$ 2x3%*r$ 45.materialiy 重要性
HYqDaRn Ek#?B6s 46.exceed the materiality level 超过重要性水平
4l)Q P:Nj;Cxh 47.approach the materiality level 接近重要性水平
;<^t)8E ]CLt Km 48.an acceptably low level 可接受水平
2g'o5B\* |, ws 3 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
F,F1Axf 2$S^3$k' 50.misstatements or omissions 错报或漏报
`]*BDSvE ftr?@^ 51.aggregate 总计
7Qoy~=E EGD&/%aC 52.subsequent events 期后事项
4<c#3] zn
Vao %b 53.adjust the financial statements 调整财务报表
g+ZQ6Hz *.g@6IkAQ 54.perform additional audit procedures 实施追加的审计程序
0xZX%2E 22`N(_ 55.audit risk 审计风险
&n 1 \^: xNLvK:@0p 56.detection risk 检查风险
Y#[Wv1hi f
3bZ*G%f 57.inappropriate audit opinion 不适当的审计意见
6|{$]<' ~]Md*F[4*e 58.material misstatement 重大的错报
2p6`@8*34 XMJ EIG 59.tolerable misstatement 可容忍错报
RCCI}ovU '5V#sq;Z 60.the acceptable level of detection risk 可接受的检查风险
;`p!/9il 335\0~;3 查看《
注会考试《审计》中的128个英文单词(二) 》
Xj;\ROBH- e
9p +