'K,\ {q0+PzgP 1.audit
审计 sxREk99lL SN{+ P k 2.attestation 鉴证
FXof9fa_B YO7U}6wBt 3.credibility 可信赖程度
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*v 4.audit of financial statements 财务报表
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+9 5.agreed-upon procedures 执行商定程序
*DF3juf~ 9* )&hhBs, 6.high levels of assurance 高水平保证
g<:Lcg"u Uk?G1]$mL 7.compilation 编制
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+94)BxrY 9jkz83/+< 9.relevance 相关性
J6Z[c*W p27Dcwov 10.professional skepticism 职业谨慎
;>J!$B?, (u,)v_Oo]a 11.objectivity 客观性
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12. professional competence 专业胜任能力
'$tCAS @Po5AK3cy 13.Senior/CPA-in-charge 项目经理
Ma^jy. +K4XMf 14.audit engagement letter 业务约定书
<>] DcA E`IXBI 15.recurring audit 连续审计
AjVC{\Ik 7> Z| K 16.the client 委托人
<XdnVe1 TjW!-s?S 17.change
CPA 更换
注册会计师 uBm"Xkxe|w PF{uaKWk 18.the existing CPA 现任注册
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9p{4-] 2@|`Ugjptl 19.the successor CPA 后任注册
会计师 oB:7R^a 11H`WOTQF 20.the preceding CPA前任
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7# 21.issue the audit report 出具审计报告
%rW}x[M%w? k%.v`H! 22.expert 专家
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mxv?PP ^)AECn 24.knowledge of the entity‘ s business 了解被审计单位情况
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At- B"^j>SF 25.assess material misstatement risks评估重大错报风险
)@g[aRFa K.Xy:l*z 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
5GsmBf$RUb q7B5#kb 27.a general knowledge of —— 初步了解―――的情况
7)rQf{q7 xIM,0xM2 28.a more knowledge of—— 进一步了解的情况
t>bzo6cj PucNu8 29.the prior year‘s working papers 以前年度
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z\+ k6tCfq; 30.minutes of meeting 会议纪要
i fsh(^N D;,p?]mgO~ 31.business risks 经营风险
,1-%C) QQJGqM3a2 32.appropriateness 适当性
(}A$4? H=/1d.p 33.accounting estimate 会计估计
W{,fpm /`PYk]mJh 34.management representations 管理层声明
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N*IroT3 35.going concern assumption 持续经营假设
W|PAI[N 1iT_mtXK$ 36.audit plan 审计计划
/J`}o} lu#a.41 37.significant audit areas 重点审计领域
pH' Tx> uYC^&siS<s 38.error 错误
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['NPs%B 40.modified or additional procedures 修改或追加审计程序
#qd!_oN uKx:7"KD 41.misappropriation of assets 侵占资产
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iO{ 42.transactions without substance 虚假交易
Q2fxsa[ H1N@E}> | 43.unusual pressures 异常压力
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@rhS[^1wi+ pMU\f 45.materialiy 重要性
dle\}Sy= |~9jO/&r 46.exceed the materiality level 超过重要性水平
4 H 6t" X .][yH[F 47.approach the materiality level 接近重要性水平
Zg+.`>z Ar%*NxX 48.an acceptably low level 可接受水平
XT^=v6^H <@J$hs9s 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
-@AhJY. 3W'fEh5 50.misstatements or omissions 错报或漏报
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o:@Z 49"C'n0wST 51.aggregate 总计
^B.Z3Y 'iMzp]V; 52.subsequent events 期后事项
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c!@|yE, k}LIMkEa4a 54.perform additional audit procedures 实施追加的审计程序
/)K') *zRig|k !H 55.audit risk 审计风险
ZK4V-?/[6 @3n!5XM{EE 56.detection risk 检查风险
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3]S*p ErY 9fp"r,aHN& 58.material misstatement 重大的错报
-zECxHjx qkfof{z 59.tolerable misstatement 可容忍错报
@<K<"`~H gwB,*.z 60.the acceptable level of detection risk 可接受的检查风险
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J 查看《
注会考试《审计》中的128个英文单词(二) 》
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