)WH;G:$&" U+ANSW/ 1.audit
审计 k];NTALOG FNR<=M 2.attestation 鉴证
TjY-C m fP8iz `n 3.credibility 可信赖程度
QzilivJf fWs @ZCt 4.audit of financial statements 财务报表
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t`\n1q) 5.agreed-upon procedures 执行商定程序
G7NRpr C8W4~~1S 6.high levels of assurance 高水平保证
-$sVqR>_ A+41JMH 7.compilation 编制
o"j$*o= L+D 9ZE] 8.reliability 可靠性
NbPNcjPL <44A*ux 9.relevance 相关性
%4,v2K Wy.^1M/n>~ 10.professional skepticism 职业谨慎
1"wZ [. T)o>U&KNP 11.objectivity 客观性
+)ba9bJ| u:w 12. professional competence 专业胜任能力
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vf;&0j&` 5>\~jf 14.audit engagement letter 业务约定书
D~b_nFD Xkp?)x3~X 15.recurring audit 连续审计
y8j6ttQv=t 4Kh0evZ 16.the client 委托人
:^rt8>~ ?np3*;lw 17.change
CPA 更换
注册会计师 @@V{W)rl O)$Pvll 18.the existing CPA 现任注册
会计师
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会计师 gP.PyYUV 'YvRkWf:KC 20.the preceding CPA前任
注册会计师 n?:%>O s$ L%HFsuIO- 21.issue the audit report 出具审计报告
A/!"+Yfw KBa ]s q_ 22.expert 专家
IXv9mr?H} YkSHJ{> 23.the board of directors 董事会
&4{!5r i:60|ngK 24.knowledge of the entity‘ s business 了解被审计单位情况
B}+li1k fj97_Q= 25.assess material misstatement risks评估重大错报风险
|8?DQhd} Zo<j"FG 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
K05U>151 M(?0c}z 27.a general knowledge of —— 初步了解―――的情况
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+_1sFH` [`kk<$=,& 29.the prior year‘s working papers 以前年度
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IictX"3lh =2@V} 30.minutes of meeting 会议纪要
L+8{%\UPd l[<U UEjZJ 31.business risks 经营风险
dh_c`{9 .: k6Kg 32.appropriateness 适当性
G|YNShK4=9 Z&of-[) 33.accounting estimate 会计估计
yA#nnu1 yoH,4,! G 34.management representations 管理层声明
K\FLA_J ZeqsXz 35.going concern assumption 持续经营假设
h [@}}6 r+k g$+%b 36.audit plan 审计计划
xqb*;TBh* ~REfr}0 37.significant audit areas 重点审计领域
C55Av%-= JwQ/A[b 38.error 错误
(H8JV1J 55FRPNx-x 39.fraud舞弊
( 8X^pL Xe&p.v 40.modified or additional procedures 修改或追加审计程序
i5aY{3! Zs4NN2~ 41.misappropriation of assets 侵占资产
g`C\pdX"B 03c8VKp'p 42.transactions without substance 虚假交易
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)-X/"d GvZ[3GT 44.the suspected noncompliance 涉嫌存在违法行为
pI_dV44W XZ@|(_Z 45.materialiy 重要性
S_TD o '&nQ~=3 46.exceed the materiality level 超过重要性水平
p zZ+!d e/&^~ $h 47.approach the materiality level 接近重要性水平
(vp#?-i y,/i3^y#_ 48.an acceptably low level 可接受水平
n,d)Wwe_`y \ef:H&r 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
BOWBD@y CXi[$nF3 50.misstatements or omissions 错报或漏报
5M/~|"xk loC~wm%Ql 51.aggregate 总计
W>5[_d 5+Ao.3Xn 52.subsequent events 期后事项
}|%1LL^pB 53 -Owjpx 53.adjust the financial statements 调整财务报表
{A'*3(8 q}!h(-y}5n 54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
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u8*+.V 57.inappropriate audit opinion 不适当的审计意见
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T];dFv-GT On54!m 60.the acceptable level of detection risk 可接受的检查风险
xW]65iav 0)M8Tm0$ 查看《
注会考试《审计》中的128个英文单词(二) 》
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