jo^+ sUTh}.[5 1.audit
审计 Hb|y`O k q>H f2R 2.attestation 鉴证
TOvpv@?- /By`FW Y 3.credibility 可信赖程度
+ZU@MOni f )K(la^' 4.audit of financial statements 财务报表
审计 OZed+t= >UDb:N[ 5.agreed-upon procedures 执行商定程序
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1&"xl (TQhO$, 6.high levels of assurance 高水平保证
y4Fuh nb> *^_ywqp 7.compilation 编制
|uRZT3bGyj * M,'F^E2 8.reliability 可靠性
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=%IBl]Z!" sUEvL(%nY 10.professional skepticism 职业谨慎
NwB;9ZhZ VGtKW kVH 11.objectivity 客观性
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+; 4kqgZtg. 12. professional competence 专业胜任能力
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ESyV!O 13.Senior/CPA-in-charge 项目经理
#HF;yAc u#s br8Y 14.audit engagement letter 业务约定书
SB}0u=5 z=/xv}, 15.recurring audit 连续审计
9u2Mra k6mC_ 16.the client 委托人
="Sa>-do, >L {s[pLJ 17.change
CPA 更换
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u^NZsuak 18.the existing CPA 现任注册
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t3b64J[A{ ?O!'ZZX 19.the successor CPA 后任注册
会计师 vx&r k,UezuV 20.the preceding CPA前任
注册会计师 ^:F |2 T~"T%r 21.issue the audit report 出具审计报告
5oP31 _J+p[=[L 22.expert 专家
IS9}@5`' B[Gl}(E 23.the board of directors 董事会
dD{{G:V S+7:fu2?+ 24.knowledge of the entity‘ s business 了解被审计单位情况
7ga|4j3% Sgy_?Y 25.assess material misstatement risks评估重大错报风险
p[Yja y+ _T)G?iv:& 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
_xVtB1@kLM !J@!P?0. C 27.a general knowledge of —— 初步了解―――的情况
}q~M$ 3xU in 28.a more knowledge of—— 进一步了解的情况
}&I^1BHZs ~ d!F|BH4 29.the prior year‘s working papers 以前年度
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},@1i<Bb &!E+l<.RF 30.minutes of meeting 会议纪要
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31.business risks 经营风险
TDtS^(2A7K N-g=_86C" 32.appropriateness 适当性
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|re>YQ!zd >,V~-Tp 34.management representations 管理层声明
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Cb5Rr+K= |9X$@R 36.audit plan 审计计划
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i{9_C/ 37.significant audit areas 重点审计领域
|_7AN!7j H]XY 38.error 错误
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39.fraud舞弊
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{d%% nK~ `qnNEJL, 41.misappropriation of assets 侵占资产
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nZkZ;E/ y]veqa 42.transactions without substance 虚假交易
<+tSTc4>r !&n'1gJ)kd 43.unusual pressures 异常压力
,+gU^dc|hq #nv =x&g 44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
el;ey Ga ])sIQ{P 46.exceed the materiality level 超过重要性水平
g{_wMf 'fqX^v5n 47.approach the materiality level 接近重要性水平
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4w\@D>@}H zB?} {@ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
YA:7^-Bv ~'[0-_]=f 50.misstatements or omissions 错报或漏报
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#'@pL0dj tLz,t&h 52.subsequent events 期后事项
jOYa}jm? O_M2Axm 53.adjust the financial statements 调整财务报表
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-Dx_:k|k 54.perform additional audit procedures 实施追加的审计程序
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@&AUbxoj 55.audit risk 审计风险
j0XS12eM 8K]5fkC| 56.detection risk 检查风险
3($ cBC O)$rC 57.inappropriate audit opinion 不适当的审计意见
TspuZR@2 iE~][_%U 58.material misstatement 重大的错报
~^{jfHTlv 8,0WHivg 59.tolerable misstatement 可容忍错报
>;$C@ k"kGQk4 60.the acceptable level of detection risk 可接受的检查风险
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A/]6 nD8 Qeem@ 查看《
注会考试《审计》中的128个英文单词(二) 》
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