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bq`gEV 1.audit
审计 M gP|'H3\ W'"hjQ_ 2.attestation 鉴证
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M)Thq a5Vlfx 3.credibility 可信赖程度
F3V:B.C G\tN(%.f 4.audit of financial statements 财务报表
审计 64b AWHv 1q;R+65 5.agreed-upon procedures 执行商定程序
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V_* 6.high levels of assurance 高水平保证
Q.9,W=<6 K'2N:.D: 7.compilation 编制
j)G%I y[` ,Gy,bcv{ 8.reliability 可靠性
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. 9.relevance 相关性
47Vt8oyh% Ng<ic 10.professional skepticism 职业谨慎
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O R6X2d\l# 11.objectivity 客观性
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dwX,O. 12. professional competence 专业胜任能力
~*1Z1aZ y}FG5'5$13 13.Senior/CPA-in-charge 项目经理
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qbl^[ 14.audit engagement letter 业务约定书
l9/}fMi _"F=4`lJ 15.recurring audit 连续审计
IM6n\EZ^ [Cd#<Te3 16.the client 委托人
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N{wP,jI 17.change
CPA 更换
注册会计师 [jNVk3 D*46,>Tv 18.the existing CPA 现任注册
会计师
k~;~i)Eg Z}zka<y6K6 19.the successor CPA 后任注册
会计师 j/O9LygB b"@-9ke5I 20.the preceding CPA前任
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OAg7 21.issue the audit report 出具审计报告
?mV2|; -mO<(wfV> 22.expert 专家
sMAH;'`!Eu )w}'kih 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
ej7N5~!,s Gyy4)dP 25.assess material misstatement risks评估重大错报风险
I|bX;l W@GU;Nr 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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LOT#t 27.a general knowledge of —— 初步了解―――的情况
)jwovS?V 6_8y Q 28.a more knowledge of—— 进一步了解的情况
F*z>B >{) Eb5>c/( 29.the prior year‘s working papers 以前年度
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$h8?7:z;um {>64-bU 30.minutes of meeting 会议纪要
*XDe:A _;BNWH 31.business risks 经营风险
1mh7fZgn Z@m5hx& 32.appropriateness 适当性
7!o#pt7 %;_EWs/z8 33.accounting estimate 会计估计
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|J-tU)|1vl hYFi"ck 35.going concern assumption 持续经营假设
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C8deC8 36.audit plan 审计计划
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!qH !oRN,m[7)p 37.significant audit areas 重点审计领域
$+{o* p&xj7qwp@F 38.error 错误
BB/c5?V KKg\n^ 39.fraud舞弊
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HA$7Q~{N-t fP;I{AiN~ 41.misappropriation of assets 侵占资产
F_}y[Yn^ 2nFr?Y3g, 42.transactions without substance 虚假交易
RT%{M1tkS /lHs]) , 43.unusual pressures 异常压力
ls "Z4v(L6 +5GC?cW 44.the suspected noncompliance 涉嫌存在违法行为
q` |E9 ,ueA'GZ 45.materialiy 重要性
m,4'@jg0 rJp9ut'FEz 46.exceed the materiality level 超过重要性水平
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) 47.approach the materiality level 接近重要性水平
C-Y7n5 L'a s^Od 48.an acceptably low level 可接受水平
tnXW7ej ^ Py9:(fdS 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
+,ld;NM{ xy)W_~Mk 50.misstatements or omissions 错报或漏报
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Tz(Dhb, i&}LuF8 52.subsequent events 期后事项
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*l5!Iu 53.adjust the financial statements 调整财务报表
!$-QWKD4 e7Sg-NWV 54.perform additional audit procedures 实施追加的审计程序
.p~.S&) p2GN93,u@P 55.audit risk 审计风险
Yk7^?W 4%>tk 8 [ 56.detection risk 检查风险
"+&@iL xLbF9ASim 57.inappropriate audit opinion 不适当的审计意见
.KYDYdoS' 1x0)mt3 58.material misstatement 重大的错报
YL4yT`* XQ Si 59.tolerable misstatement 可容忍错报
2Aq+:ud)P DY87NS*HF 60.the acceptable level of detection risk 可接受的检查风险
=*WfS^O x}7Xd P.2$ 查看《
注会考试《审计》中的128个英文单词(二) 》
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