9%,;XQ 7sV/_3H+ 1.audit
审计 5w3Fqu>39? zJl_ t0 2.attestation 鉴证
o:\XRPB "kSwa16O 3.credibility 可信赖程度
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审计 h7W}OF_=y G}Z4g 5.agreed-upon procedures 执行商定程序
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qo;)X0N 0X"\ a'M_ 7.compilation 编制
;93KG4a O%$O(l 8.reliability 可靠性
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A9> i\x~iP&F$ 9.relevance 相关性
19I:%$U3 Y3oMh, 10.professional skepticism 职业谨慎
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GiARW? &9P<qU^N) 11.objectivity 客观性
Slx2z%'> e- 6(F4 12. professional competence 专业胜任能力
$KQ,}I G11cNr>* 13.Senior/CPA-in-charge 项目经理
j#igu#MB* "$@,n7k 14.audit engagement letter 业务约定书
rO^xz7K^ dU+0dZdKO 15.recurring audit 连续审计
LknVqZ|k #v/ry)2Y= 16.the client 委托人
wRbw Gpu_=9vzv 17.change
CPA 更换
注册会计师 *.8:'F o;;,iHu* 18.the existing CPA 现任注册
会计师
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会计师 <%?uYCD ND,`QjmZ 20.the preceding CPA前任
注册会计师 O5MDGg h AAU ecx 21.issue the audit report 出具审计报告
G"Pj6QUva )E~mJln 22.expert 专家
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8p,>y(o 8MQbLj'H 24.knowledge of the entity‘ s business 了解被审计单位情况
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|Gc&1*$ ua:9`+Dff 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
{X]9^=O" E{oB2;P 27.a general knowledge of —— 初步了解―――的情况
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mW\\kA> .+uVgSN 28.a more knowledge of—— 进一步了解的情况
sH@ &* E7LbSZ 29.the prior year‘s working papers 以前年度
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E 30.minutes of meeting 会议纪要
!7Uu]m69n +gNX7xuY 31.business risks 经营风险
~Jxlj(" 0( 5~yQ>h 32.appropriateness 适当性
ir+8:./6 Bxt_a.LthH 33.accounting estimate 会计估计
Di])<V X&,N}9>B 34.management representations 管理层声明
SZE `J:w &m4f1ZO* 35.going concern assumption 持续经营假设
2D_6 :SdIU36 36.audit plan 审计计划
R05T5Q1]A o[imNy~ ~ 37.significant audit areas 重点审计领域
9Q=>MOB- F]0Jwm{ 38.error 错误
K)N)IZ1q s)Gb!-`` 39.fraud舞弊
\`&xprqAw Ga?UHw~ 40.modified or additional procedures 修改或追加审计程序
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Cl{{H]QngX KG-UW 43.unusual pressures 异常压力
wNbTM.@ VrudR#q 44.the suspected noncompliance 涉嫌存在违法行为
iPz1eUj JqQ3C}z 45.materialiy 重要性
O2$!'!hz dZ-Ny_@& 46.exceed the materiality level 超过重要性水平
[(!Q-8 Jfe~ ,cI 47.approach the materiality level 接近重要性水平
Le_CIk 5YL M$#+W?m& 48.an acceptably low level 可接受水平
>*Sv0# ?3n=m%W,J* 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
s~/57S 0NVG"-Q 50.misstatements or omissions 错报或漏报
8R&z3k;!t dPRtN@3 51.aggregate 总计
ADTU{6UPS +Z )`inw 52.subsequent events 期后事项
uAC hu] 3HXh6( e 53.adjust the financial statements 调整财务报表
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F% 54.perform additional audit procedures 实施追加的审计程序
;.L!%$0i# XL=2wh 55.audit risk 审计风险
\]Kq(k[p Z=0iPy,m> 56.detection risk 检查风险
U9bFUK/z :m)c[q8 57.inappropriate audit opinion 不适当的审计意见
#@IQlqJfY7 Lqg7D\7j 58.material misstatement 重大的错报
t!NrB X %`bLmfm 59.tolerable misstatement 可容忍错报
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mI2|0RWI)l ^.nwc# 查看《
注会考试《审计》中的128个英文单词(二) 》
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