t0bhXFaiE sLG>>d3R1 1.audit
审计 b0YiQjS6> 1BMB?I 2.attestation 鉴证
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-KJh_ 3.credibility 可信赖程度
ahNX/3;y ,\lYPx\P[ 4.audit of financial statements 财务报表
审计 VW9>xVd4 fey*la Xq 5.agreed-upon procedures 执行商定程序
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e19? 6.high levels of assurance 高水平保证
9zZ5Lr^21 )'[x)q 7.compilation 编制
#zS1Zf^KP pw,O"6J* 8.reliability 可靠性
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u>}w- 9.relevance 相关性
UzgA26; RpO@pd m 10.professional skepticism 职业谨慎
l'*^$qc ]V36-%^ 11.objectivity 客观性
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bS+(o 12. professional competence 专业胜任能力
&8<<!#ob YDQ:eebg( 13.Senior/CPA-in-charge 项目经理
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, juF2 )jyq{Jb 14.audit engagement letter 业务约定书
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#l*a~^dhqC #NvQmz?J? 16.the client 委托人
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CPA 更换
注册会计师 (O\U /daB &5\^f?'b7 18.the existing CPA 现任注册
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z`k El@ Bo`Tl1K# 19.the successor CPA 后任注册
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注册会计师 i2){xg~c ))7LE|1l 21.issue the audit report 出具审计报告
&v^!y=Bt S4cpQq. 22.expert 专家
r&}(9Cq&"y E7Ibp79}N 23.the board of directors 董事会
JD6aiI!Su 1T ( u 24.knowledge of the entity‘ s business 了解被审计单位情况
*GQDfs`m L0rip5[;d 25.assess material misstatement risks评估重大错报风险
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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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^Ye\u1n4 9\HR60V 28.a more knowledge of—— 进一步了解的情况
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z{9=1XY 29.the prior year‘s working papers 以前年度
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X1+wX`f \(I0wEQo$ 30.minutes of meeting 会议纪要
kv6Cp0uFg bS.s?a 31.business risks 经营风险
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U-i.(UyZ m9in1RI% 33.accounting estimate 会计估计
zh\p .evbE O 5 34.management representations 管理层声明
=;0wFwSz {~SaRB2<' 35.going concern assumption 持续经营假设
'+j<n[JLC 'JieIKu 36.audit plan 审计计划
iPq &Y* cHx%Nd\ 37.significant audit areas 重点审计领域
eG5Y+iL-V #B8*gFZB 38.error 错误
~ 3^='o +TK3{5`!Ae 39.fraud舞弊
8)N@qUV +oI3I~ 40.modified or additional procedures 修改或追加审计程序
z-dFDtiA 7p.>\YtoR} 41.misappropriation of assets 侵占资产
As~(7?]r $&{ti.l 42.transactions without substance 虚假交易
`s|]"'rX `lO(s%HC 43.unusual pressures 异常压力
:4:N f %f j+70 44.the suspected noncompliance 涉嫌存在违法行为
Z:*@5 {`(>O"_[Q 45.materialiy 重要性
]PWDE" 9T7e\<8"vC 46.exceed the materiality level 超过重要性水平
\\,f{?w .Da'pOe 47.approach the materiality level 接近重要性水平
"9IYB)Js OoBCY-gj* 48.an acceptably low level 可接受水平
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<4Kk3 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
>G~mp<L k1^\| 50.misstatements or omissions 错报或漏报
FdzNE iDoDwq!l_ 51.aggregate 总计
!ErH~<f%K %c|UmKKi 52.subsequent events 期后事项
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Su8|R"qU SJ?6{2^ 55.audit risk 审计风险
p5\]5bb t23'x0l 56.detection risk 检查风险
N~^yL <O lDc-W =X= 57.inappropriate audit opinion 不适当的审计意见
yNg9X(U fX~'Zk\u 58.material misstatement 重大的错报
vxFTen{-F ^T5X)Nu{=C 59.tolerable misstatement 可容忍错报
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YZc>dE 查看《
注会考试《审计》中的128个英文单词(二) 》
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