c|KN@)A ?@YABl 1.audit
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}$mv V~!lY\ 2.attestation 鉴证
\~~y1.,U. %Z]c[V. 3.credibility 可信赖程度
gof'NT\c cypb6Q_ 4.audit of financial statements 财务报表
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1]9{$ 8k|&&3_[? 5.agreed-upon procedures 执行商定程序
o`+$h:zm@ _KZ&/ 6.high levels of assurance 高水平保证
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+u\kTn 7.compilation 编制
:Cdqj0O3u PqVz^(Wz 8.reliability 可靠性
lNs;-`I~ fs,]%g^ 9.relevance 相关性
D8*tzu- B57MzIZi] 10.professional skepticism 职业谨慎
xixdv{M<FF 2.PZtl 11.objectivity 客观性
_6!@>`u~ ScCA8JgY 12. professional competence 专业胜任能力
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|V N.D7 13.Senior/CPA-in-charge 项目经理
4157!w'\y c]]e( 14.audit engagement letter 业务约定书
`% ulorS J_`a}ox 15.recurring audit 连续审计
TnXx;v u/ZV35z 16.the client 委托人
JcJc&cG $rV4JROb 17.change
CPA 更换
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@ASAhV^+ V7(-<})8 18.the existing CPA 现任注册
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^ r<9G}9 19.the successor CPA 后任注册
会计师 \S]` { kY, oo-O>M#5 20.the preceding CPA前任
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J"RH:$v 6tZ ak1=V 21.issue the audit report 出具审计报告
0i3Z7l] R>T9H0 22.expert 专家
_MLbJ HnsPXF'8g 23.the board of directors 董事会
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XgZk 24.knowledge of the entity‘ s business 了解被审计单位情况
pG(Fw> ;}KT 3Q<^ 25.assess material misstatement risks评估重大错报风险
+%!'~ u8r<B4k 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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2= 27.a general knowledge of —— 初步了解―――的情况
?XllPnuKt% ifI0s)Pn 28.a more knowledge of—— 进一步了解的情况
!%Bhg? TD.t) 29.the prior year‘s working papers 以前年度
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-^ R?O 30.minutes of meeting 会议纪要
76(/(v.x dJ.up*aR 31.business risks 经营风险
V~MyX&` +%=lu14G 32.appropriateness 适当性
~A03J:Yc7 4QBPN@~t 33.accounting estimate 会计估计
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c 'y&DOy/| 34.management representations 管理层声明
!S#K6: !uW;Ea? 35.going concern assumption 持续经营假设
rH$M6S o3cE.YUF 36.audit plan 审计计划
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r3; 37.significant audit areas 重点审计领域
;Iax \rQ $EG9V++b3 38.error 错误
ok1-`c P Ia j`u 39.fraud舞弊
h{ T{3 ]ONBr(M\ 40.modified or additional procedures 修改或追加审计程序
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N{#9gr3zi 41.misappropriation of assets 侵占资产
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sl sL],@z8<k 42.transactions without substance 虚假交易
nhy:5eSK j~Mx^ivwj 43.unusual pressures 异常压力
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}poLHS/ 45.materialiy 重要性
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:Fdgu9 46.exceed the materiality level 超过重要性水平
XwIhD MDCwgNPiQW 47.approach the materiality level 接近重要性水平
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M&X -_BX\iP{ 48.an acceptably low level 可接受水平
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{~`{bnx^]7 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
V3<#_:; 4mvnFY} 50.misstatements or omissions 错报或漏报
9L>73P{_ ',!>9Dj 51.aggregate 总计
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'$Nw 52.subsequent events 期后事项
S5\KI+;PW xoQ(GrBY 53.adjust the financial statements 调整财务报表
WsW] 1p 9B/iQCFtj$ 54.perform additional audit procedures 实施追加的审计程序
C8%MKNPd %awr3h>$ 55.audit risk 审计风险
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xAr&sGMA NInZ~4: 57.inappropriate audit opinion 不适当的审计意见
p\Fxt1Y@X _k#!^AJ}x 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
O*yA50Cn ?8FJMFv;4% 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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