pt"yJtM'P r6B\yH2 1.audit
审计 Iyo ey 1l@gZI12#/ 2.attestation 鉴证
#g ;][ 8 *Fr=+KN 3.credibility 可信赖程度
(r&e| -jBk 4.audit of financial statements 财务报表
审计 (}$~)f#s x~7_`=}rO 5.agreed-upon procedures 执行商定程序
a$Lry?pb l7rGz2:? 6.high levels of assurance 高水平保证
IaxzkX_48 Hk65c0 7.compilation 编制
c1v,5c6d j SvlS4C 8.reliability 可靠性
w(lxq:>" LU#DkuIG 9.relevance 相关性
O@.afk"{ 8,E#vQ55}( 10.professional skepticism 职业谨慎
Jk$XL<t U}c[oA 11.objectivity 客观性
MX3ss,F njz:7]>e 12. professional competence 专业胜任能力
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gSR49!Q 13.Senior/CPA-in-charge 项目经理
8QFn/&Ql$B E8-8E2i, 14.audit engagement letter 业务约定书
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8tp@ 15.recurring audit 连续审计
Q77iMb] qO5.NIs 16.the client 委托人
MoKGnb ? WD|a( 17.change
CPA 更换
注册会计师 Cm4$&? <lk_]+ XJ3 18.the existing CPA 现任注册
会计师
$N7:;X"l zTFfft< 19.the successor CPA 后任注册
会计师 [zO C*e)UPK` 20.the preceding CPA前任
注册会计师 69Y>iPRU Y(>]7 21.issue the audit report 出具审计报告
F",S}cK*MH P7IxN)b7 22.expert 专家
1dhp/Qh Sb&sW?M 23.the board of directors 董事会
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%`T{ 25.assess material misstatement risks评估重大错报风险
%4Nq T dAOmqu,6 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
kcH?l F,CQAgx 27.a general knowledge of —— 初步了解―――的情况
>\Qyg>Md] %@<}z|.4 28.a more knowledge of—— 进一步了解的情况
t I9$m[ c;,jb 29.the prior year‘s working papers 以前年度
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5a9PM( & A=q _ 30.minutes of meeting 会议纪要
Jo1=C.V`Y `sZ/'R6 31.business risks 经营风险
MKd{y~' 8-cB0F=j_ 32.appropriateness 适当性
8aw'Q? 1>W|vOv"Z? 33.accounting estimate 会计估计
f-5vE9G3y7 e_6@oh2s- 34.management representations 管理层声明
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g||rq /easmf] 35.going concern assumption 持续经营假设
KZn\ iwj OQ<|XdI$ 36.audit plan 审计计划
GgH=w`;_ }U$Yiv 37.significant audit areas 重点审计领域
f=v+D0K$n P,Fs7 38.error 错误
NQq$0<7.=W d+KLtvB%M 39.fraud舞弊
qyMR0ai- |H&2[B"l 40.modified or additional procedures 修改或追加审计程序
R1'bB"$ wK@k}d 41.misappropriation of assets 侵占资产
XW6>;:4k MD ~03 42.transactions without substance 虚假交易
BH0@WG7F pg69mKZ$ 43.unusual pressures 异常压力
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!mtMPH$ d$<HMs:o@ 44.the suspected noncompliance 涉嫌存在违法行为
<`EZ^S L; }E$^!q{ 45.materialiy 重要性
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n&qa l]whL1N3 46.exceed the materiality level 超过重要性水平
^9eJ)12pK R;6(2bTN6 47.approach the materiality level 接近重要性水平
x72bufd yG?,8!/] 48.an acceptably low level 可接受水平
r8XY"< XGZ1a/x;s 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
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qp>O#tj[ 50.misstatements or omissions 错报或漏报
d?_Bll" nG&=$7x^ 51.aggregate 总计
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52.subsequent events 期后事项
DPn]de:e ~;W]0d4,\ 53.adjust the financial statements 调整财务报表
tWVbD%u^ ppIMaP 54.perform additional audit procedures 实施追加的审计程序
P?*$Wf,~n ny17(Y = 55.audit risk 审计风险
%fMK^H8{ K2<Q9 ,vt 56.detection risk 检查风险
Kx?3 ] $trvNbco 57.inappropriate audit opinion 不适当的审计意见
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P6*IR| *+h2,Z('a 59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险
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EfEkk 查看《
注会考试《审计》中的128个英文单词(二) 》
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