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5-q{ OXe+=Lp< 1.audit
审计 1uZ[Ewl] ?:vp3f# 2.attestation 鉴证
K#rfQ0QK/! hEi]-N\X 3.credibility 可信赖程度
z6ISJb 5ppOG_ 4.audit of financial statements 财务报表
审计 f.JZ[+ HS XS%v/Y 5.agreed-upon procedures 执行商定程序
M$~3`n*^ N+ZDQa[ 6.high levels of assurance 高水平保证
$h`(toTyF px %xoY 7.compilation 编制
WSi`)@.XO lPx4=O 8.reliability 可靠性
g6{.C7m 7zXFQ|TP 9.relevance 相关性
t~ruP',~\ {STOWuY 10.professional skepticism 职业谨慎
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e<b/G1G 11.objectivity 客观性
}IO<Dq=[ #"-?+F=rk 12. professional competence 专业胜任能力
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uUpY%K^ 13.Senior/CPA-in-charge 项目经理
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_ 5D w`=_|4wFw 14.audit engagement letter 业务约定书
=}>wxO IROX]f}r ( 15.recurring audit 连续审计
1^XuH(' r8g4NsRVtv 16.the client 委托人
\95qH,w)T vQ/}E@?u 17.change
CPA 更换
注册会计师 rqW[B/a{ $&~/`MxE 18.the existing CPA 现任注册
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<~;; iM6 QA>(}u\+ 19.the successor CPA 后任注册
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!>fYD8Ft, Cw42bO 20.the preceding CPA前任
注册会计师 Lh3>xZy"-z s3qWTdM 21.issue the audit report 出具审计报告
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[ J@D5C4>i 23.the board of directors 董事会
U"$Q$ OFs W9n0Jv 24.knowledge of the entity‘ s business 了解被审计单位情况
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1?"$LN 25.assess material misstatement risks评估重大错报风险
&7z79#1NS IN=pki|. 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
pm$2*!1F( &7Frg`B&: 27.a general knowledge of —— 初步了解―――的情况
W%LTcm :K.%^ag=j 28.a more knowledge of—— 进一步了解的情况
f0p+l-iEv w}+#w8hu 29.the prior year‘s working papers 以前年度
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S^q)DuF5! 7'u<)V 30.minutes of meeting 会议纪要
6BM[RL?T j,%@%upM 31.business risks 经营风险
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(Mi]vK.4 xg=}MoX 33.accounting estimate 会计估计
A{\#.nC/z uD4=1g6[s 34.management representations 管理层声明
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3*pUt 35.going concern assumption 持续经营假设
<!b~7sZkTc lyGQ6zlSn 36.audit plan 审计计划
iEx.BQ+ O@JgVdgf 37.significant audit areas 重点审计领域
H`u8}{7 +. /c=o/v 38.error 错误
^0"^Xk* 5/x"!Jk 39.fraud舞弊
AA][}lU:5 +5J "G/f 40.modified or additional procedures 修改或追加审计程序
9~+A<X]Hd h(}$-' g 41.misappropriation of assets 侵占资产
\b{Aj,6, we'<Y 42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
?^Sk17G &<I*;z6%t 44.the suspected noncompliance 涉嫌存在违法行为
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?"(5da. 45.materialiy 重要性
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.K?',x 46.exceed the materiality level 超过重要性水平
>55c{|"@L 89@\AjI 47.approach the materiality level 接近重要性水平
&`>[4D* Pn@k)g 48.an acceptably low level 可接受水平
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ytY6HF cBf9-k 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
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rkhQoYZ[ xe^*\6Y 51.aggregate 总计
~;St,Fw<< TR!^wB<F 52.subsequent events 期后事项
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WqN=D5 PfX{n5yBW8 54.perform additional audit procedures 实施追加的审计程序
3/IQ]8g" &tY3nr 55.audit risk 审计风险
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Z{'i+| HZMs],GX 56.detection risk 检查风险
?]%JQ]Gf* EubR]ckB 57.inappropriate audit opinion 不适当的审计意见
?f v?6r l@`D;m 58.material misstatement 重大的错报
Oq"(oNG@ pT]M]/y/: 59.tolerable misstatement 可容忍错报
SsA;T5:6 N[4v6GS 60.the acceptable level of detection risk 可接受的检查风险
}qfr&Ffh@ )#-27Y 查看《
注会考试《审计》中的128个英文单词(二) 》
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