D8W(CE^} 8`6
LMQ 1.audit
审计 aQC7 V !v lf}?!*
V`+ 2.attestation 鉴证
ayHn_ Xp.|.)Od 3.credibility 可信赖程度
Gtf1}UJC e_\SSH@tw 4.audit of financial statements 财务报表
审计 h@EJTAi H9/XW6W,"w 5.agreed-upon procedures 执行商定程序
3$;J0{&[i Ed4_<: 6.high levels of assurance 高水平保证
MV7} (Jm(}X]sh[ 7.compilation 编制
)_WH#-} ~rp.jd 0l 8.reliability 可靠性
*'s&/vEy iFY]0@yt 9.relevance 相关性
P"U>tsHK: qEPf-O:lm 10.professional skepticism 职业谨慎
oVAOGHE zjzqKdy}F 11.objectivity 客观性
f45x%tha % 34HFrMi 12. professional competence 专业胜任能力
&IxxDvP3k w}fqs/)w 13.Senior/CPA-in-charge 项目经理
xtG)^x! bwv/{3G,Ys 14.audit engagement letter 业务约定书
+
?[ ACZF 7m vSo350 15.recurring audit 连续审计
DX7Ou%P,mg A632 :V 16.the client 委托人
\;4L~_2$q Aigcq38 17.change
CPA 更换
注册会计师 Fa Qu$q Q5T(;u6 18.the existing CPA 现任注册
会计师
94
S
.9A o%y+Y;|?J 19.the successor CPA 后任注册
会计师 Djg1Qh 7]R6 20.the preceding CPA前任
注册会计师 ;F"
kD vy>];!Cu 21.issue the audit report 出具审计报告
:T8u?@. /r #b
22.expert 专家
f]O5V$!RuE k
2
mkOb 23.the board of directors 董事会
XY&]T'A e)fJd*P 24.knowledge of the entity‘ s business 了解被审计单位情况
p7?CeyZ-V 5pN08+ 25.assess material misstatement risks评估重大错报风险
eP-R""uPw 8+@1wks 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
Ep#<$6> RBMMXJj 27.a general knowledge of —— 初步了解―――的情况
7M&.UzIY` 3(Hj7d7'} 28.a more knowledge of—— 进一步了解的情况
(@N~ j& 4okHAv8; 29.the prior year‘s working papers 以前年度
工作底稿
ru(?a~lF8~ Y,<WX
v 30.minutes of meeting 会议纪要
k}+MvGq ,Yiq$Z{qQ 31.business risks 经营风险
83p$!8]u *;V2_fWJ@ 32.appropriateness 适当性
*IjdN,wox x
_YV{ 33.accounting estimate 会计估计
~ ]m@k'n q_%w
l5\F 34.management representations 管理层声明
V@5 4k*V Z]1z*dv 35.going concern assumption 持续经营假设
X7imUy'. .wt>.mUH 36.audit plan 审计计划
c DEe?WS Y;%R/OyWY 37.significant audit areas 重点审计领域
j|VlHDqR KqG$zC^N 38.error 错误
lL(}dbT~N pX h^M{. 39.fraud舞弊
z!Pdivx 4IGQ,RTB 40.modified or additional procedures 修改或追加审计程序
gzJ{Gau{) [h2p8i'o 41.misappropriation of assets 侵占资产
eF gb6dSh M7cI$=G 42.transactions without substance 虚假交易
eW }jS/g` 2C
8L\ 43.unusual pressures 异常压力
*6\`A!C dKN3ZCw*gF 44.the suspected noncompliance 涉嫌存在违法行为
k*UR#z(I jT wM<? 45.materialiy 重要性
?6.KS Rp4BU"&sU 46.exceed the materiality level 超过重要性水平
j_YZ(: = 8t^;O! 47.approach the materiality level 接近重要性水平
=>9.@`. C>(M+qXL+ 48.an acceptably low level 可接受水平
KzFs#rhpn MlcoOi! 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
V=8{CmqT dM@k(9| 50.misstatements or omissions 错报或漏报
Af!
W
K= CH R?i1e 51.aggregate 总计
Ms$7E #\!hBL
@b 52.subsequent events 期后事项
N%M>,wT s"^YW+HMb 53.adjust the financial statements 调整财务报表
'=G<)z@k q}76aa0e 54.perform additional audit procedures 实施追加的审计程序
e[VJ0 A= "
:nVigw& 55.audit risk 审计风险
*MyS7< &V,-W0T_ 56.detection risk 检查风险
y [7xK}`_ l.W 1$g 57.inappropriate audit opinion 不适当的审计意见
#.t$A9' JcALFKLB 58.material misstatement 重大的错报
V44sNi Zn=JmZ 59.tolerable misstatement 可容忍错报
9[]"%6 6;=wuoJi 60.the acceptable level of detection risk 可接受的检查风险
]V]@Zna@g '/"M02a 查看《
注会考试《审计》中的128个英文单词(二) 》
d-S'y-V?d {CyPcD'$s