U5.LDv; [c|]f_ZdK 1.audit
审计 ikvWh<=>H vbC\?\_ 2.attestation 鉴证
5?F__Hx*2 283F)T\Rv 3.credibility 可信赖程度
+N:o-9 a+Kj1ix 4.audit of financial statements 财务报表
审计 yooX$ %~E ?Z!_W 5.agreed-upon procedures 执行商定程序
Pn>Xbe ~ijVmWNk 6.high levels of assurance 高水平保证
K)DDk9* z;|A(*Y 7.compilation 编制
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c_'OPJ 8.reliability 可靠性
+oovx2r& dE4L=sTEsy 9.relevance 相关性
BlA_.]Sg$ #\ X#w<\? 10.professional skepticism 职业谨慎
8L:ji," 5',8 ziJQ 11.objectivity 客观性
$',K7%y %R}.#,Suo 12. professional competence 专业胜任能力
@W[f1 uP~@U" ! 13.Senior/CPA-in-charge 项目经理
IpcNuZo9& YSTv\y 14.audit engagement letter 业务约定书
I J( ]dGw2y 15.recurring audit 连续审计
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Zd*)M[ }}\vV} s 16.the client 委托人
sP;nGQ.eN OHb[qX\ 17.change
CPA 更换
注册会计师 @M_oH:GV 0 Tx{3# 18.the existing CPA 现任注册
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LXC9I/j/ %'s>QF]' 19.the successor CPA 后任注册
会计师 3c]b)n~Y |yQZt/*SOZ 20.the preceding CPA前任
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z8SmkL >aj7||K 21.issue the audit report 出具审计报告
w&o&jAb-M V@cM |( 22.expert 专家
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;>?rP88t kt["m. 24.knowledge of the entity‘ s business 了解被审计单位情况
2\jPv`Ia x,|hU@h 25.assess material misstatement risks评估重大错报风险
=/y]d<g 1DE<rKI 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
T"E6y"D jB$IyQ;@ 27.a general knowledge of —— 初步了解―――的情况
]yx$(6_U jv%kOovj 28.a more knowledge of—— 进一步了解的情况
QxVq^H Q@<S[Qh[. 29.the prior year‘s working papers 以前年度
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&]v4@%<J k@f g(}6 30.minutes of meeting 会议纪要
Nn~~!q Mn2QZp4 31.business risks 经营风险
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8R TarIPp 32.appropriateness 适当性
:(!`/#6H 3=FZ9>by 33.accounting estimate 会计估计
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A: 5x| 34.management representations 管理层声明
%l}D. ml h_:C+)13`x 35.going concern assumption 持续经营假设
u09:Z{tL;@ F+,~v- 36.audit plan 审计计划
oX S1QT`B 6K-_pg] 37.significant audit areas 重点审计领域
s.N7qO^:E G7qG$wd8h 38.error 错误
dZ rAn pQ=>.JU 39.fraud舞弊
;V*R*R j9?}j#@ 40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
%Y<| ;0v 9[b<5Llt 42.transactions without substance 虚假交易
}=gx# 4C<jdv_J 43.unusual pressures 异常压力
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~P8tUhffK P7nc7a 45.materialiy 重要性
lef2 X1w}! < Z{HX[y 46.exceed the materiality level 超过重要性水平
E^ P,*s <j*;.yyC 47.approach the materiality level 接近重要性水平
{QHVo# Vr6@>@SC 48.an acceptably low level 可接受水平
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7Uer zVXC1u9B 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
k7?N ?7w SM0~fAtE 50.misstatements or omissions 错报或漏报
|Y$uqRdV 96 q_K84K 51.aggregate 总计
{1V($aBl 4L ;% h 52.subsequent events 期后事项
r@v,T8 pk?w\A} 53.adjust the financial statements 调整财务报表
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Mn9dqq~a A<5ZF27 56.detection risk 检查风险
C\/xl#e<@ C~nzH,5 57.inappropriate audit opinion 不适当的审计意见
g!$!F>[ y4t7`-,~ 58.material misstatement 重大的错报
@hJ%@( |uqf:V`z: 59.tolerable misstatement 可容忍错报
5mJ JU ),U X4%K= 60.the acceptable level of detection risk 可接受的检查风险
U*(izD /2UH=Q!x4E 查看《
注会考试《审计》中的128个英文单词(二) 》
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