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1.audit
审计 2{zFO3i<3 =$UDa`}D 2.attestation 鉴证
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3.credibility 可信赖程度
UBp0;)- :tY;K2wDM 4.audit of financial statements 财务报表
审计 8V%(SV N=&~3k 5.agreed-upon procedures 执行商定程序
]sJWiIe. DG&14c>g 6.high levels of assurance 高水平保证
3k;*xjv6@ /i|T \ 7.compilation 编制
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:\1:n 8.reliability 可靠性
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9.relevance 相关性
\w{x-} MV5'&" ,oB 10.professional skepticism 职业谨慎
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rgN;5fb 11.objectivity 客观性
5_b`QO *4Cq,o`o> 12. professional competence 专业胜任能力
-crKBy KFBo1^9N 13.Senior/CPA-in-charge 项目经理
Af5O;v\ %zQME6WELz 14.audit engagement letter 业务约定书
r'M|mQ$s> w@7NoD= 15.recurring audit 连续审计
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FLJdnL ?y!0QAIXK 17.change
CPA 更换
注册会计师 g?!vRid@S C)/uX5 18.the existing CPA 现任注册
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J]5sWs 7Xm7{`jH 19.the successor CPA 后任注册
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/{mRw% 21.issue the audit report 出具审计报告
2>0[^ .;" rIp84} 22.expert 专家
,# rl" D+d\<": 23.the board of directors 董事会
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q=|= 24.knowledge of the entity‘ s business 了解被审计单位情况
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BBQP 25.assess material misstatement risks评估重大错报风险
gbM#jhQ D`PnY&ffT 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
l~Je]Qt I{AteL 27.a general knowledge of —— 初步了解―――的情况
rVq=,>M9 s2L|J[Y"s 28.a more knowledge of—— 进一步了解的情况
iD#HBo #bgW{&_y 29.the prior year‘s working papers 以前年度
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kf 30.minutes of meeting 会议纪要
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31.business risks 经营风险
O79;tA<k *`[dC,+`. 32.appropriateness 适当性
2KMLpO&De }2-<}m9} 33.accounting estimate 会计估计
m{Jo'*%8f iX qB-4" 34.management representations 管理层声明
~,KAJ7O_ TDXLxoC? 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
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tmiRv.Mhn< 37.significant audit areas 重点审计领域
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F_ z.n`0`^ 38.error 错误
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rXXIpQRi$S betN-n- 40.modified or additional procedures 修改或追加审计程序
1$oVcDLl w-\U;&8 41.misappropriation of assets 侵占资产
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\)859x&( PI~LbDE 44.the suspected noncompliance 涉嫌存在违法行为
ZeD; `'9Kj9} 45.materialiy 重要性
HubSmbS1 Tyt:Abym= 46.exceed the materiality level 超过重要性水平
{^gbS itb0dF1G 47.approach the materiality level 接近重要性水平
iaBy/!i -Qx:-,.a 48.an acceptably low level 可接受水平
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l^4[;%*f#l 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
{bnNY xxOo8+kA 50.misstatements or omissions 错报或漏报
V0+D{|thh6 hWpn~q 51.aggregate 总计
$by-?z(( .CH0PK=l 52.subsequent events 期后事项
aCzdYv\} & |g]TWKc* 53.adjust the financial statements 调整财务报表
+RS>#zd/= 3)v6N_ 54.perform additional audit procedures 实施追加的审计程序
]X~;?>#:p u38FY@U$ 55.audit risk 审计风险
+%(iGI{ 0HK03& 56.detection risk 检查风险
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cd, <(W0N|1v 57.inappropriate audit opinion 不适当的审计意见
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f1 58.material misstatement 重大的错报
Q#xeu %||}WT-wv 59.tolerable misstatement 可容忍错报
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Cd)e_& 60.the acceptable level of detection risk 可接受的检查风险
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*]0PQ{? X.<_TBos| 查看《
注会考试《审计》中的128个英文单词(二) 》
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