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5&X 1.audit
审计 F#az& [L+VvO%cT 2.attestation 鉴证
?{bAyh/ cYafQyU 3.credibility 可信赖程度
dreEe s`| W2CQk 4.audit of financial statements 财务报表
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L 5.agreed-upon procedures 执行商定程序
G;CB%qXI 3"pl="[* 6.high levels of assurance 高水平保证
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e 7.compilation 编制
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y,OwO4+y\ F~Z~OqCS 9.relevance 相关性
dAZh# i[ B,]:<1l~ 10.professional skepticism 职业谨慎
1sHaG !]v &/ 11.objectivity 客观性
EEJsNF 1hT!~' 12. professional competence 专业胜任能力
yN Bb(!u ?g5u#Q>! 13.Senior/CPA-in-charge 项目经理
L9FijF7 )&$Zt( 14.audit engagement letter 业务约定书
8UANB]@Y} 5jYZ+OB 15.recurring audit 连续审计
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16.the client 委托人
mAFVjSa2 D#~S<>u@ 17.change
CPA 更换
注册会计师 YVEin1] W,[b:[~v 18.the existing CPA 现任注册
会计师
xg>AW Q \~YyY'J 19.the successor CPA 后任注册
会计师 o.Jq1$)~y _#nP->0) 20.the preceding CPA前任
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B 21.issue the audit report 出具审计报告
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p*{S 3u Yom,{;Bv 22.expert 专家
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Nd"Rt (M5{y`Kk 24.knowledge of the entity‘ s business 了解被审计单位情况
%Ny`d49& ;8G( l 25.assess material misstatement risks评估重大错报风险
OEkx}.w \G}$+ 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^F%fIRp) P0En&g+~ 27.a general knowledge of —— 初步了解―――的情况
?rD`'B Jhyb{i8RR 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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Eoj 2l&\ 30.minutes of meeting 会议纪要
L-LN+6r(# 1xJc[q 31.business risks 经营风险
g]z[!&%Ahs `xhiG9mz~ 32.appropriateness 适当性
1Ugyjjlz n>w/T" 33.accounting estimate 会计估计
H8ws6}C 4@wH4H8 34.management representations 管理层声明
O>E2G]K]\ -bamNw>| 35.going concern assumption 持续经营假设
buXPeIo^VM b Hr2LhQCN 36.audit plan 审计计划
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([ 37.significant audit areas 重点审计领域
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pLFJ"3IJB 3q>6gaTv 39.fraud舞弊
5PJB<M_m: 7H-,:8 40.modified or additional procedures 修改或追加审计程序
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z 41.misappropriation of assets 侵占资产
$>3/6(bW %G<!&E!0h 42.transactions without substance 虚假交易
K8`M~P. 5!55v 43.unusual pressures 异常压力
%0PdN@I m\h/D7zg 44.the suspected noncompliance 涉嫌存在违法行为
w>IYrSaa> brkR,(#L3 45.materialiy 重要性
)U`"3R yn0OPjH 46.exceed the materiality level 超过重要性水平
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D&{7Av 47.approach the materiality level 接近重要性水平
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1=?(Iw 48.an acceptably low level 可接受水平
qIwI]ub~ sOJH$G3O 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
i>9/vwe y@;4F n/ 50.misstatements or omissions 错报或漏报
C^@.GA Tr1#=&N0 51.aggregate 总计
web=AQ5I4 M-!eL< 52.subsequent events 期后事项
}57wE$9K S8O^^jJq; 53.adjust the financial statements 调整财务报表
L%8>deE>;D y)W.xR 54.perform additional audit procedures 实施追加的审计程序
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56.detection risk 检查风险
ZhKYoPIq `x"0 57.inappropriate audit opinion 不适当的审计意见
C7(kV{h$d uf*sI 58.material misstatement 重大的错报
{4Q4aL( ,w|f*L$ 59.tolerable misstatement 可容忍错报
+igFIoHTM P-L<D!25 60.the acceptable level of detection risk 可接受的检查风险
bA-=au?o5 4-`C !q 查看《
注会考试《审计》中的128个英文单词(二) 》
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