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Yjr3 1.audit
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OGB _=68iDXm 3.credibility 可信赖程度
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G&n';J 1q(o3% 4.audit of financial statements 财务报表
审计 HRZ3}8Qj @dp1bkU 5.agreed-upon procedures 执行商定程序
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sT"h)I)]* 3O!TVSo 8.reliability 可靠性
#3o]Qo[Sc C/je5 9.relevance 相关性
yNu%D$6u7 $>mTPNF 10.professional skepticism 职业谨慎
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h2C1'+Q{9 +: oD?h 12. professional competence 专业胜任能力
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6[W Obm@2;^g6 13.Senior/CPA-in-charge 项目经理
Z/@%MEU[zl :g[G&Ds8 14.audit engagement letter 业务约定书
>4} 2~; N}2xt)JZz 15.recurring audit 连续审计
@43o4, =2=n 16.the client 委托人
2!^[x~t dQ4K^u 17.change
CPA 更换
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18.the existing CPA 现任注册
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;qF#!Kb5 [ZP8[Zl'? 19.the successor CPA 后任注册
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注册会计师 _,M:"3;Z boR&'yX 21.issue the audit report 出具审计报告
JyX7I,0 "wPFQXU 22.expert 专家
?"no~(EB B R-(@ 23.the board of directors 董事会
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|p6R o(/(`/ 24.knowledge of the entity‘ s business 了解被审计单位情况
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NgnHo\) wZECG-jr/ 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
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%#Vn?zr|~ 27.a general knowledge of —— 初步了解―――的情况
@: ~O <(Wa8PY2( 28.a more knowledge of—— 进一步了解的情况
Gd~Xvw,u .FnO 29.the prior year‘s working papers 以前年度
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Odr@9MJ y/m^G=Q6g# 30.minutes of meeting 会议纪要
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!j)H!|R ~{[~ =~\u 32.appropriateness 适当性
_ID2yJ IA|V^Wmt; 33.accounting estimate 会计估计
/AR;O4X+ KsGS s9 34.management representations 管理层声明
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+SmcZ^\OZ <)zh2UI 36.audit plan 审计计划
&DFe+y~PR dy jzF`H 37.significant audit areas 重点审计领域
0C}7=_? Hm+-gI3* 38.error 错误
QY2!.a^q NBR6$n 39.fraud舞弊
}`$:3mb&f ?J+[|*'yK 40.modified or additional procedures 修改或追加审计程序
u!%]?MSc w.cQ|_ 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
AjaG.fa]k yg "u^*r& 43.unusual pressures 异常压力
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| zj$p~ M"K$81 45.materialiy 重要性
LS?hb)7 O!zH5 46.exceed the materiality level 超过重要性水平
sb_>D`> j?6%=KuX< 47.approach the materiality level 接近重要性水平
$6:j3ZTXrt JW&/l 48.an acceptably low level 可接受水平
A0M)*9 f 3skq%;%Wsk 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
S,vrz!'>A IR>^U 50.misstatements or omissions 错报或漏报
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51.aggregate 总计
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40.GL0s :gb7Py'C 52.subsequent events 期后事项
&:8a[C2= tCK%vd% 53.adjust the financial statements 调整财务报表
#HB]qa !$St=! 54.perform additional audit procedures 实施追加的审计程序
El0|.dW !:`QX\Ux 55.audit risk 审计风险
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}KTyG] l{aXX[E&1 56.detection risk 检查风险
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D(}v`q{Y ?YX2CJ6N 58.material misstatement 重大的错报
DI**fywu[3 G F,/<R # 59.tolerable misstatement 可容忍错报
T eG5|`t], A;w,m{9< 60.the acceptable level of detection risk 可接受的检查风险
.BlGV 2@^# `#2}[D 查看《
注会考试《审计》中的128个英文单词(二) 》
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