pdX%TrM+[: xv4_q-r[ 1.audit
审计 y2bL!Y<s9 Q-k{Lqa- 2.attestation 鉴证
,W;\6"Iwx' 8%nb1CA 3.credibility 可信赖程度
s_}T-%\ |W];8 4.audit of financial statements 财务报表
审计 VImcW;Xa +1zCb=;!{ 5.agreed-upon procedures 执行商定程序
9
,=7Uh#7 5*l~7R 6.high levels of assurance 高水平保证
~ pWbD~aeg '8R5?9" 7.compilation 编制
E"ijN s </3Shq 8.reliability 可靠性
VHGOVH, Sp3?I2 o 9.relevance 相关性
y w)q3zC j'Z};3y 10.professional skepticism 职业谨慎
;cgc\xm> :Y`cgi0vkd 11.objectivity 客观性
wg\*FfQn R}'kF63u* 12. professional competence 专业胜任能力
[XK Ke Z6F>SL 13.Senior/CPA-in-charge 项目经理
5-3`@ (/ 484lB}H 14.audit engagement letter 业务约定书
o7'
cC?u 20h|e+3 15.recurring audit 连续审计
c%%r |-GmW SK_ 16.the client 委托人
{_ti*# =X6WK7^0 17.change
CPA 更换
注册会计师 (F@.o1No% JDrh-6Zgj 18.the existing CPA 现任注册
会计师
qfE>N?/ E~Eh'>Y(B 19.the successor CPA 后任注册
会计师 o-"/1 zLg4 4)./d2/E 20.the preceding CPA前任
注册会计师 FjYih> k$1ya7-@ 21.issue the audit report 出具审计报告
(ds-p[`[m lL_M=td8W 22.expert 专家
T|
dQY~n~ !mLQdkTE 23.the board of directors 董事会
EkS7j>: 8q*MhH>6I 24.knowledge of the entity‘ s business 了解被审计单位情况
9Ps[i)- \lwYDPY: 25.assess material misstatement risks评估重大错报风险
M il
![A1 SEsc"l8 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
*ILx-D5qr D.elE: 27.a general knowledge of —— 初步了解―――的情况
^{\gD23 ~Vq<nkWS 28.a more knowledge of—— 进一步了解的情况
~"F83+RDe A??(}F
L 29.the prior year‘s working papers 以前年度
工作底稿
9fp@d
mGR}hsQpn 30.minutes of meeting 会议纪要
-{H;w=9 ip6$Z3[) 31.business risks 经营风险
Ln/6]CMl z'N_9= 32.appropriateness 适当性
?0k(wiF 2K?~)q&t* 33.accounting estimate 会计估计
mv9k_7< wT/TQEgz 34.management representations 管理层声明
_hT-5)1r vpR^G`/ 35.going concern assumption 持续经营假设
h#a;(F4_7 *{/
ww9fT 36.audit plan 审计计划
o|#
Mq"od _cra_(b 37.significant audit areas 重点审计领域
:.KN;+tP U(#)[S, 38.error 错误
Bc%A aZ0x >'IFr9&3 39.fraud舞弊
H}G=%j0 BZAeg
">3 40.modified or additional procedures 修改或追加审计程序
Fl{:aq"3 {;.q?mj 41.misappropriation of assets 侵占资产
g
D&/k
f4.k%| ] 42.transactions without substance 虚假交易
D4
{?f<G0F zO#{qF+~; 43.unusual pressures 异常压力
q;co53.+P) .Cv0Ze 44.the suspected noncompliance 涉嫌存在违法行为
;M,u,KH)/ C'8v\C9Ag 45.materialiy 重要性
8vFt<k}G Wr3j8"f/ 46.exceed the materiality level 超过重要性水平
{ctEjgiE mEi+Tj zp 47.approach the materiality level 接近重要性水平
4.]xK2sW (eX9O4 48.an acceptably low level 可接受水平
2kg<O%KA`c 0Y rdu,c 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
kO3{2$S6 /*g9drwaa 50.misstatements or omissions 错报或漏报
}6/L5j:+ #hinb[fQ 51.aggregate 总计
b=:$~
N@Y GdZ_ 52.subsequent events 期后事项
(_&W@:"z Q y(Gy'q~ 53.adjust the financial statements 调整财务报表
|$[WnYP TBq;#+1W 54.perform additional audit procedures 实施追加的审计程序
f:$LVpXS- w)x`zVwO 55.audit risk 审计风险
!'uLV#YEZ K:}~8 P>^ 56.detection risk 检查风险
Cj). z;Pr] *F 57.inappropriate audit opinion 不适当的审计意见
P'o:Vhm_H y!6+jrI 58.material misstatement 重大的错报
o
m 3$= % : ?_N 59.tolerable misstatement 可容忍错报
D&1*,` B<.XowT' 60.the acceptable level of detection risk 可接受的检查风险
]8,:E ]`O NOOP_:( 7H 查看《
注会考试《审计》中的128个英文单词(二) 》
/Mq]WXq[V .ZSG nbJ