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'z=QV {ni 1.audit
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4Oz:t {I2qnTN_a 2.attestation 鉴证
>J \} &!8, ^nS'3g^" 3.credibility 可信赖程度
O'G, $g?`yE(K 4.audit of financial statements 财务报表
审计 iA^GA8dn <~[A 5.agreed-upon procedures 执行商定程序
HZ#<+~J ~?m vV`30& 6.high levels of assurance 高水平保证
5 GP,J,J qOV6Kh) 7.compilation 编制
z8ox#+l fgg;WXcT ~ 8.reliability 可靠性
tyH*epanw 5Z`9L|3d 9.relevance 相关性
P7||d@VW, "2}E ARa 10.professional skepticism 职业谨慎
Lb'HM-d },2mIit( 11.objectivity 客观性
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7%-+7O 3ud {hr+ENgV 13.Senior/CPA-in-charge 项目经理
Dt9[uyP& 8?L7h\)- 14.audit engagement letter 业务约定书
o+H;ZGT5H X\I"%6$ 15.recurring audit 连续审计
PuuO2TZ &wlSOC')j 16.the client 委托人
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6<h?%j( 17.change
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注册会计师 {~"&$DY2 2VNMz[W' 18.the existing CPA 现任注册
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会计师 a-t}L{~ YlZe 20.the preceding CPA前任
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MGY Hd1e9Q,:| 21.issue the audit report 出具审计报告
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22.expert 专家
)$* T>.JA qc*z`Wz: 23.the board of directors 董事会
;OlC^\e 7PDz ]i 24.knowledge of the entity‘ s business 了解被审计单位情况
$)5F3a| {%S>!RA 25.assess material misstatement risks评估重大错报风险
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uT#k3 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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W2F %E tFvc~zz9 28.a more knowledge of—— 进一步了解的情况
pq"3)+3: ,= ;d<O8 29.the prior year‘s working papers 以前年度
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kVEB<G 30.minutes of meeting 会议纪要
: -@o3Syg I/ pv0 31.business risks 经营风险
3[RbVT %)7HBj(*J 32.appropriateness 适当性
: QK )Ym SArSi6vF 33.accounting estimate 会计估计
SBnwlM"AN RcUKe, 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
nVqFCBB aZ% 36.audit plan 审计计划
C.r9)#G Rc2| o.'y 37.significant audit areas 重点审计领域
\:cr2 w'c RO-ABFEi( 38.error 错误
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h?1+Sz& 40.modified or additional procedures 修改或追加审计程序
tBNkVh(c :I(-@2?{ 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
lW! U: 8~QEJW$ 43.unusual pressures 异常压力
JzA`*X[ rz c}2I 44.the suspected noncompliance 涉嫌存在违法行为
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: xP<cF 45.materialiy 重要性
p)d0ZAs WN?1J4H 46.exceed the materiality level 超过重要性水平
hcEUkD *@J 47.approach the materiality level 接近重要性水平
4qtjP8Zv[ zbt>5S_ 48.an acceptably low level 可接受水平
ipB*]B F[ ;eznONNF 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
[TiOh' =;.#Bds 50.misstatements or omissions 错报或漏报
rA9BY :N@ YYDLFtr2 51.aggregate 总计
{K-]nh/ ?MevPy`H 52.subsequent events 期后事项
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"j5b$T0P> vmI]N 54.perform additional audit procedures 实施追加的审计程序
.W{\wkn SRq0y,d 55.audit risk 审计风险
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>Zk$q~'+ kN9pl^2 57.inappropriate audit opinion 不适当的审计意见
= :rR%L!a unqX<6hu 58.material misstatement 重大的错报
MR$Bl"d +:4J~Cuf 59.tolerable misstatement 可容忍错报
mA:NAV$!s [m7jZOEu 60.the acceptable level of detection risk 可接受的检查风险
$\>GQ~k /g3U,?qP 查看《
注会考试《审计》中的128个英文单词(二) 》
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