D-:<]D:
D#}Yx]Q1 1.audit
审计 z}2e;d 7 ,GP4I3D 2.attestation 鉴证
yUwgRj lILtxVBO2o 3.credibility 可信赖程度
lNVAKwW2# x`vs-Y:P 4.audit of financial statements 财务报表
审计 ]pTw]SK U*"cf>dB( 5.agreed-upon procedures 执行商定程序
|hQ|'VC
N e4%*I8
^e 6.high levels of assurance 高水平保证
f,inQ2f}d M8j(1&(: 7.compilation 编制
f<altz_\q v|2q2 bz 8.reliability 可靠性
slvs oN@ sxwW9
_C 9.relevance 相关性
`R52{B#&/ %7d
@+
. 10.professional skepticism 职业谨慎
dN/ "1%9) ;s.5\YZ"k 11.objectivity 客观性
6cT~irP x$J.SbW 12. professional competence 专业胜任能力
+xBK^5/x <i\zfa'6 13.Senior/CPA-in-charge 项目经理
m
?% H<4X 'EET3RK-S 14.audit engagement letter 业务约定书
3H}~eEg, S*m`' 15.recurring audit 连续审计
^@*zH?Rx{ [^}>AC*im 16.the client 委托人
K0RYI69_ (X_ ,*3Yxk 17.change
CPA 更换
注册会计师 eGe[sv"k w*xUuwi 18.the existing CPA 现任注册
会计师
Q] yT lH@E % 19.the successor CPA 后任注册
会计师 K&IrTA
j} ^HlLj# 20.the preceding CPA前任
注册会计师 OV("mNh ~{,vg4L 21.issue the audit report 出具审计报告
?}3PJVy? Ma=6kX] 22.expert 专家
mn; 7o~4 ^8oc^LOa~2 23.the board of directors 董事会
]pR fY9w { .3
24.knowledge of the entity‘ s business 了解被审计单位情况
=Q8H]F <r +!hJ[s' 25.assess material misstatement risks评估重大错报风险
ZG/8 Ds U|Z>SE<k 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
=Kt9,d08x x\J;ZiWwW 27.a general knowledge of —— 初步了解―――的情况
<[y$D=n 60aKT:KLC_ 28.a more knowledge of—— 进一步了解的情况
!`
M;# <f.>jjwFE 29.the prior year‘s working papers 以前年度
工作底稿
[71#@^ye Y(
$Ji12 30.minutes of meeting 会议纪要
,v}?{pc 0ve` 31.business risks 经营风险
!V]MLA` yXTK(<' 32.appropriateness 适当性
S\3AW,c]w 4Ay`rG 33.accounting estimate 会计估计
~6-"i0k
c.8((h/
34.management representations 管理层声明
:(l $^
M Y1fy2\<' 35.going concern assumption 持续经营假设
Hw?2XDv j lLkmcHu 36.audit plan 审计计划
4P
4 Fo1 5qd_>UHp 37.significant audit areas 重点审计领域
{7=WU4$ t8DL9RW' 38.error 错误
7 7xq/c[) 'wz\tT ^ 39.fraud舞弊
=CjNtD2] A{aw<
P|+ 40.modified or additional procedures 修改或追加审计程序
pM&]&Nk Tf#2"(! 41.misappropriation of assets 侵占资产
.|-l+ dSe8vA!) 42.transactions without substance 虚假交易
$"sq4@N fou_/Nrue 43.unusual pressures 异常压力
2JiAd*WK ~[|V3h4v 44.the suspected noncompliance 涉嫌存在违法行为
?E+:]j_ W,HH
*! 45.materialiy 重要性
g5tjj. @e!Zc3 46.exceed the materiality level 超过重要性水平
't|Un G r=~WMDCz@ 47.approach the materiality level 接近重要性水平
la\zaKC;> UCn*UX 48.an acceptably low level 可接受水平
PTbA1.B VqK%^ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
Fl_dzh,E GJ1;\:cQq 50.misstatements or omissions 错报或漏报
4<
G? *xE"8pN/ 51.aggregate 总计
eVw\v#gd E0"10Qbi 52.subsequent events 期后事项
lAdDu h4CTTe) 53.adjust the financial statements 调整财务报表
eyeNrk*2o q&X
CX$N 54.perform additional audit procedures 实施追加的审计程序
M}Nb|V09 { OB-J\7Y 55.audit risk 审计风险
2;r]gT~ 1Pk mg%+ 56.detection risk 检查风险
4%g6_KB 0U82f1ei 57.inappropriate audit opinion 不适当的审计意见
k}-yOP{ de> ?*%< 58.material misstatement 重大的错报
_:35d1[ aO8ch 59.tolerable misstatement 可容忍错报
};&HhBc!g C#
MFpT 60.the acceptable level of detection risk 可接受的检查风险
tg.|$n [YC=d1F5 查看《
注会考试《审计》中的128个英文单词(二) 》
zRwb" k
?3S