F|8& e-;}366} 1.audit
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8 (Ld i|jL 2.attestation 鉴证
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(7Qo :RYTL'hes 4.audit of financial statements 财务报表
审计 ceA9){ 6)J#OKZ 5.agreed-upon procedures 执行商定程序
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XppOU !-bB559Nv 7.compilation 编制
iZ%yd- 3`HV(5U[ 8.reliability 可靠性
iU-j"&L5 %O<BfIZ 9.relevance 相关性
1C.VnzRnJ M|-)GvR$J 10.professional skepticism 职业谨慎
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8` c ~&O%N 11.objectivity 客观性
G}*hM$F ~[: 2I 12. professional competence 专业胜任能力
*Ex|9FCt$ =Qq+4F)MD 13.Senior/CPA-in-charge 项目经理
Xj*Wu_ |ZBw<f 14.audit engagement letter 业务约定书
'qi}|I 6*?F @D2& 15.recurring audit 连续审计
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k9R9Nz|J 16.the client 委托人
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lIv.A QJNFA}*> 17.change
CPA 更换
注册会计师 =41xkAMnk 3T
9j@N77 18.the existing CPA 现任注册
会计师
l6B@qYLZ q4q6c")zp 19.the successor CPA 后任注册
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L=/$ NI5``BwpO 20.the preceding CPA前任
注册会计师 V)^+?B)T neh(<> 21.issue the audit report 出具审计报告
;4a{$Lw~^9 mmsPLv6 22.expert 专家
)Z$!PqRw@u AGno6g 23.the board of directors 董事会
Q\)F;: | {*KEP 24.knowledge of the entity‘ s business 了解被审计单位情况
Q?T]MUY(L kT?J5u_o 25.assess material misstatement risks评估重大错报风险
\jA~9 +"(jjxJm 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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V]N?6\Op 27.a general knowledge of —— 初步了解―――的情况
X8|EHb< %SI'BJ 28.a more knowledge of—— 进一步了解的情况
hSMH,^Io$ zQA`/&=Y 29.the prior year‘s working papers 以前年度
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P4?glh q# }Lv;! 30.minutes of meeting 会议纪要
2tLJU Z1 5r_|yu 31.business risks 经营风险
_U0f=m {!`4iiF 32.appropriateness 适当性
G:JR7N$ jal-9NV)! 33.accounting estimate 会计估计
sGb{9.WK 7KPwQ?SjT 34.management representations 管理层声明
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j1_!.T 35.going concern assumption 持续经营假设
[Yyk0Qv|4 /> Nt[o[r 36.audit plan 审计计划
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jx4{V 37.significant audit areas 重点审计领域
&R siVBA 8_tQa^.n\ 38.error 错误
]~%6JJN7 ^&)|sP 39.fraud舞弊
*dF>_F >MK98(F 40.modified or additional procedures 修改或追加审计程序
uocGbi:V'; i&k7-< 41.misappropriation of assets 侵占资产
a6H%5N .KC++\{HE 42.transactions without substance 虚假交易
?8 {"x8W; rbQR,Nf2x 43.unusual pressures 异常压力
<1pEwI~ J=L5=G7( 44.the suspected noncompliance 涉嫌存在违法行为
KU;9}!# _FEFx 45.materialiy 重要性
ap~^Ty<> f X)#=c|5 46.exceed the materiality level 超过重要性水平
X(C$@N <ih[TtZ 47.approach the materiality level 接近重要性水平
vI]N^j2% v3qA":(w+( 48.an acceptably low level 可接受水平
};g"GNy =mGez )T5\ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
Wl Sm - YV>j 50.misstatements or omissions 错报或漏报
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oE~Bq/p kW (Bkuc) 52.subsequent events 期后事项
s{" 2L{,$ z] Ue|%K 53.adjust the financial statements 调整财务报表
\;-|-8Q ty`DJO=Omj 54.perform additional audit procedures 实施追加的审计程序
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2m[<]$ gNhQD*+>{ 56.detection risk 检查风险
:yjFQ9^?& |I|fMF2K 57.inappropriate audit opinion 不适当的审计意见
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$JmzrE -(#iIgmP 58.material misstatement 重大的错报
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8*fv' kwA$Z!Rn 60.the acceptable level of detection risk 可接受的检查风险
s0_nLbWwO f9\X>zzB2| 查看《
注会考试《审计》中的128个英文单词(二) 》
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