yM#trqv5 YV _I-l0 1.audit
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F 2.attestation 鉴证
j}?ZsnqV @2Y]p.$q 3.credibility 可信赖程度
p7=^m>Z6 ,%b1 ]zZQ 4.audit of financial statements 财务报表
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4U y>#IL 5.agreed-upon procedures 执行商定程序
+Tc(z{; d&R\7)0 6.high levels of assurance 高水平保证
ZD] '$ F~@1n,[ 7.compilation 编制
u b>K ^ M(]|}% 8.reliability 可靠性
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F[ JjO/u>A3;7 9.relevance 相关性
~\s &]L \#oV<MR 10.professional skepticism 职业谨慎
/$4?.qtu %?G.lej,x 11.objectivity 客观性
N+@@EOmH ]O(HZD% 12. professional competence 专业胜任能力
}d*sWSPu( 3SB7)8Id1 13.Senior/CPA-in-charge 项目经理
T9;o.f S WxP4{T* < 14.audit engagement letter 业务约定书
w.F3o4YP 89e.\EH 15.recurring audit 连续审计
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16.the client 委托人
H&Lbdu~E 1bAp{u& 17.change
CPA 更换
注册会计师 I$qtfGr 1Y0oo jD 18.the existing CPA 现任注册
会计师
F-OZIo /n}V7 19.the successor CPA 后任注册
会计师 fq!6#Usf;i >v4~:n2D 20.the preceding CPA前任
注册会计师 S5 oHe4#89 @3=<wz< 21.issue the audit report 出具审计报告
yaGVY*M0 2{tJ'3 22.expert 专家
)Zr0_b"V:e R =c 23.the board of directors 董事会
\Nn%*?f (Jr;:[4XC 24.knowledge of the entity‘ s business 了解被审计单位情况
',ybHW%D%i ?#y<^oNM 25.assess material misstatement risks评估重大错报风险
30v1VLR_) :[?o7%" 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
!g:G{b }pZnWK+ 27.a general knowledge of —— 初步了解―――的情况
^?0,G>I%- ;+Kewi;< 28.a more knowledge of—— 进一步了解的情况
"_}D{ws1 _4#psxl[M 29.the prior year‘s working papers 以前年度
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|,~A9 DLQ`<aU 30.minutes of meeting 会议纪要
n>+W]I&E *iN]#)3> 31.business risks 经营风险
Mj;'vm7#' ?S7:KnU>K 32.appropriateness 适当性
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]b$,.t5 33.accounting estimate 会计估计
]h8V{%H HpC4$JMm 34.management representations 管理层声明
*==nOO9G 8LKZ3Y| 35.going concern assumption 持续经营假设
!@ '2 %),O9*[9 36.audit plan 审计计划
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'7Q 37.significant audit areas 重点审计领域
zNs8\ fYPU'"hzG 38.error 错误
~"B[6^sW a6#PZ!1 39.fraud舞弊
DKCy h` k/Ro74f= 40.modified or additional procedures 修改或追加审计程序
e-meUf9 w`_9 *AF9 41.misappropriation of assets 侵占资产
pLcng[ m$: a|'mS 42.transactions without substance 虚假交易
]bSt[ MUl+Oy> 43.unusual pressures 异常压力
RuuU}XQ #8|NZ6x, 44.the suspected noncompliance 涉嫌存在违法行为
^}L$[P fs12<~+z 45.materialiy 重要性
#XPU$= o%5Ao?z~ 46.exceed the materiality level 超过重要性水平
03;(v% 2p ,6=8^v 47.approach the materiality level 接近重要性水平
J[AgOUc W=w@SO_?wp 48.an acceptably low level 可接受水平
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]F (*gpa:Sc 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
}y/t~f+ u'>CU 50.misstatements or omissions 错报或漏报
sl 5wX Ymvd=F 51.aggregate 总计
R[t[M}q 2kve?/ 52.subsequent events 期后事项
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9"1 53.adjust the financial statements 调整财务报表
95&HsgdxJ P.7B]&T6 54.perform additional audit procedures 实施追加的审计程序
HOG7|| &y Z%=E/xT 55.audit risk 审计风险
w{IqzmPiH &y+eE?j 56.detection risk 检查风险
p(>'4#|qy hT#mM*` 57.inappropriate audit opinion 不适当的审计意见
Q0-~&e_' nU)f]4q{Ec 58.material misstatement 重大的错报
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lnSLk 59.tolerable misstatement 可容忍错报
'fsOKx4Z ^g\%VIOD 60.the acceptable level of detection risk 可接受的检查风险
ZAwl,N){ ]CYe=m1<2Q 查看《
注会考试《审计》中的128个英文单词(二) 》
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