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1.audit
审计 ]!l]^/. 0Bbno9Yp 2.attestation 鉴证
v 809/c* p) #7K 3.credibility 可信赖程度
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M! iBlZw%zKP 4.audit of financial statements 财务报表
审计 u17e `rt?n|*QF 5.agreed-upon procedures 执行商定程序
mWhQds6 E=PmOw7b 6.high levels of assurance 高水平保证
MA9Oi(L)K C9+`sFau@ 7.compilation 编制
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^h{X 8.reliability 可靠性
cPQUR^!5 )L^GGy8w 9.relevance 相关性
Ih_2")d =Yd{PZ*fR 10.professional skepticism 职业谨慎
f]N.$,:$ $A>\I3B 11.objectivity 客观性
BT[jD}? vd0;33$L 12. professional competence 专业胜任能力
%OS}BAh^i 8 cN[t.S 13.Senior/CPA-in-charge 项目经理
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b$C 14.audit engagement letter 业务约定书
CJ'pZ]\G ?f}lYQzM 15.recurring audit 连续审计
Q[5j5vry ^o;f~6#17 16.the client 委托人
L?[NXLn+ fU?P__zU4 17.change
CPA 更换
注册会计师 lt:xN?--A? AHg:`Wjv- 18.the existing CPA 现任注册
会计师
I.V?O} #2&DDy)Bf 19.the successor CPA 后任注册
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j%7N\Vb 20.the preceding CPA前任
注册会计师 P;B<R" }cl~Vo-mp 21.issue the audit report 出具审计报告
dS+/G9X^ soSdlV{ 22.expert 专家
8oAr<:.= W Z!?O0.A 23.the board of directors 董事会
OHEl.p]| B;[ai?@c(_ 24.knowledge of the entity‘ s business 了解被审计单位情况
rt5FecX\ ^T^l3B[ 25.assess material misstatement risks评估重大错报风险
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\u~m{ y,D@[*~Xb 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
0Yh Mwg? Nn`l+WA3 27.a general knowledge of —— 初步了解―――的情况
Q~p)@[q QL_vWG- 28.a more knowledge of—— 进一步了解的情况
x%J4A+kU H>zX8qP+ 29.the prior year‘s working papers 以前年度
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2N)siH H%`$@U> 30.minutes of meeting 会议纪要
uItzFX* ?W6qwm,?L 31.business risks 经营风险
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o~ [:vH_(| 32.appropriateness 适当性
F_<n8U:Y j@7%% 33.accounting estimate 会计估计
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EpS<*c 34.management representations 管理层声明
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9hslk 35.going concern assumption 持续经营假设
{ :^;byd 0@O:C:: 36.audit plan 审计计划
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Zc-% D7X8yv1 37.significant audit areas 重点审计领域
xOKLc!J w)nFH)f 38.error 错误
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[4{\3\Va 9)y7K%b0 39.fraud舞弊
F rKI=8 ZmXO3,sf) 40.modified or additional procedures 修改或追加审计程序
xJ&E2Bf ?j'Nx_RoX 41.misappropriation of assets 侵占资产
\sSt _|+ %oee x1`= 42.transactions without substance 虚假交易
%>)HAx ` }|KNw*h$ 43.unusual pressures 异常压力
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ryC7O'j_P lR<1x 45.materialiy 重要性
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zp_$ 46.exceed the materiality level 超过重要性水平
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Ad:}i9-x 47.approach the materiality level 接近重要性水平
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ZyJ-}[z g,k} nkIT 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
VR'R7 g"KH~bN 50.misstatements or omissions 错报或漏报
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yPn!1=-( 51.aggregate 总计
U8>M`e"D ?q*,,+'0 52.subsequent events 期后事项
G`D~OI WDF;`o*3 53.adjust the financial statements 调整财务报表
:`Z'vRj (m~gG|n4 54.perform additional audit procedures 实施追加的审计程序
0#/N ZO *WQl#JAr 55.audit risk 审计风险
?=FRnpU? ;^"#3_7T] 56.detection risk 检查风险
Vm"{m/K0 .='hYe. 57.inappropriate audit opinion 不适当的审计意见
,B'n0AO/' ~d9@m#_T#~ 58.material misstatement 重大的错报
ES>iM)M ([#4H3uO- 59.tolerable misstatement 可容忍错报
v PJ=~*P= yu.N> [= 60.the acceptable level of detection risk 可接受的检查风险
g'pB<?'E' o3ZqPk]al 查看《
注会考试《审计》中的128个英文单词(二) 》
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