KiAcA]0 +TN^NE 1.audit
审计 DyfsTx =i>\2J%'R 2.attestation 鉴证
t`5j4
bdG (a.1M8v+Sg 3.credibility 可信赖程度
Hx
%$X ES}. xZ#~ 4.audit of financial statements 财务报表
审计 A
WHU' d(7NO;S8 5.agreed-upon procedures 执行商定程序
& Kmy}q
b,@aq
u 6.high levels of assurance 高水平保证
hj!+HHYSk J}TfRrf 7.compilation 编制
`~h4D(n` t> .
Fl- 8.reliability 可靠性
x<ax9{ y-B=W]E 9.relevance 相关性
qu~X.
pW 5HKW"=5Cf 10.professional skepticism 职业谨慎
MBw-*K'?zB 3c #s|qW 11.objectivity 客观性
xWE8Wm K2rzhHfb 12. professional competence 专业胜任能力
-M4p\6)Ge VWi2(@R^ 13.Senior/CPA-in-charge 项目经理
p
SfYu=#f jL>:>r 14.audit engagement letter 业务约定书
sJZ!sznn por/^=e{Y 15.recurring audit 连续审计
kl}Xmw{tJ {]kaJ{U> 16.the client 委托人
\+nGOvM
|`O7nOM 17.change
CPA 更换
注册会计师 " aq'R(/`c :%X Ls, 18.the existing CPA 现任注册
会计师
UE :HMn6 _A+w#kiv> 19.the successor CPA 后任注册
会计师 7:Ztuc] #E$X,[ZFo 20.the preceding CPA前任
注册会计师 {fDTSr?/ O1P=#l iYX 21.issue the audit report 出具审计报告
HpW 42 k< j"~S1 22.expert 专家
u[oUCTY +?m0Q;%b 23.the board of directors 董事会
86qI
2oVV'9;B 24.knowledge of the entity‘ s business 了解被审计单位情况
1||+6bRP Y`GOER 25.assess material misstatement risks评估重大错报风险
TgfrI
sZhM
a> 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
i
L]'y\?lv 3
hKBc0 27.a general knowledge of —— 初步了解―――的情况
K@u&(} .Zmp
, 28.a more knowledge of—— 进一步了解的情况
8g~EL{' ~DF:lqwWP 29.the prior year‘s working papers 以前年度
工作底稿
6^)}PX= * S*
R,FKg 30.minutes of meeting 会议纪要
?1I GYyu! \3XqHf3|o 31.business risks 经营风险
`>lzlEhKV SOf{Hx0C6 32.appropriateness 适当性
!mJo'K Lns
D 33.accounting estimate 会计估计
)?aaBaN$ /JJw 6[N 34.management representations 管理层声明
<skajQQ l$xxrb9P! 35.going concern assumption 持续经营假设
O;9?(:_ ~P*4V]L^ 36.audit plan 审计计划
NjuiD]
. ,)FdRRj 37.significant audit areas 重点审计领域
b=;nm#cAI _BM4>r?\ 38.error 错误
MCTsi:V>+ Nw_@A8-r 39.fraud舞弊
b~m2tC=AW XMIbUbUk- 40.modified or additional procedures 修改或追加审计程序
B%s7bS BU Z
_) 41.misappropriation of assets 侵占资产
,m3e?j@;r S$q=;" 42.transactions without substance 虚假交易
6xK[34~6 NAC_pM&B 43.unusual pressures 异常压力
u{<"NR h }_'IE1bA 44.the suspected noncompliance 涉嫌存在违法行为
A^ \.Z4=d" c}Z6V1]QP 45.materialiy 重要性
-Z-f1.Dm5 `fNpY#QsN 46.exceed the materiality level 超过重要性水平
13k
!'P Uz7
oL8 47.approach the materiality level 接近重要性水平
2}6%qgnT- C4$:mJ>y 48.an acceptably low level 可接受水平
k%c{ETdE D/y bFk 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
'dG%oDHX]P 9pn>-1N
J 50.misstatements or omissions 错报或漏报
df}r% i ZUm?*.g\^ 51.aggregate 总计
B!]2Se2G "ww|&-W9 52.subsequent events 期后事项
796\jf$ =ac_,]z 53.adjust the financial statements 调整财务报表
3g'S\G@ (& "su3z 54.perform additional audit procedures 实施追加的审计程序
f"[J"j8 #p(h]T32 55.audit risk 审计风险
r|Z3$J{^" CvSIV7zYo 56.detection risk 检查风险
|~`as(@Ih a]17qMl 57.inappropriate audit opinion 不适当的审计意见
)>
,wj 7"F*u : 58.material misstatement 重大的错报
AN:sQX` OVzt\V*+%W 59.tolerable misstatement 可容忍错报
F_
iXd/ (/d5UIM{& 60.the acceptable level of detection risk 可接受的检查风险
6k{2 +P E907fX[R~ 查看《
注会考试《审计》中的128个英文单词(二) 》
ok^d@zI -Xu.1S