:iP>z}h nAQyxP% 1.audit
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2.attestation 鉴证
;X?Ah "6NFe!/Y$* 3.credibility 可信赖程度
utYnaeQcn BP )q6?Mz 4.audit of financial statements 财务报表
审计 <;2P._oZ !yoSMI- 5.agreed-upon procedures 执行商定程序
ioE66-n tQNk=}VR7r 6.high levels of assurance 高水平保证
N&6_8=3z qZT 4+&y 7.compilation 编制
d$2@, $=e&q 8.reliability 可靠性
W&fW5af9 71oFm1m{ 9.relevance 相关性
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>v 8zP:*|D 10.professional skepticism 职业谨慎
:FX'[7;p "#mXsp-ut 11.objectivity 客观性
(z8]FT r;&]?9)W0 12. professional competence 专业胜任能力
h(C#\{V P!`Q_h6a 13.Senior/CPA-in-charge 项目经理
5~ _eN {:};(oz)f 14.audit engagement letter 业务约定书
ltCwns 21[K[ % 15.recurring audit 连续审计
Tf&f`/ 1g~Dm}m 16.the client 委托人
/0B07B )LXoey!aZ 17.change
CPA 更换
注册会计师 9_M H 'Z*\1Ci 18.the existing CPA 现任注册
会计师
VxUvvJ{-v 5PPPd-'Z_ 19.the successor CPA 后任注册
会计师 O:oU`vE Ze$^UR 20.the preceding CPA前任
注册会计师 otmIu` h 4_6W s$x 21.issue the audit report 出具审计报告
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B-y0;0 >,w\lf9 23.the board of directors 董事会
TIK/ %T <3SFP3^: 24.knowledge of the entity‘ s business 了解被审计单位情况
8{}Pj w>NZRP_3 25.assess material misstatement risks评估重大错报风险
p0}+071o% i#pjv'C 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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rE1np^z7 27.a general knowledge of —— 初步了解―――的情况
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#,- OCbQB5k3 28.a more knowledge of—— 进一步了解的情况
&.cGj@1!J ;Zx K3/(7 29.the prior year‘s working papers 以前年度
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6]Hm 30.minutes of meeting 会议纪要
2- Npw%; mr{k>Un\ 31.business risks 经营风险
:,h=2a_ 8 .NV)hg)|cZ 32.appropriateness 适当性
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33.accounting estimate 会计估计
U(S@1i( sx)$=~o 34.management representations 管理层声明
JqVBT+: wS F!Xx0 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
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v[U1 37.significant audit areas 重点审计领域
I&'S2=s F- !}dzO 38.error 错误
uJ|5Ve >0g`U 39.fraud舞弊
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#0cQX+. #GDh/t2@ 40.modified or additional procedures 修改或追加审计程序
k$$S!qi# . T6_N 41.misappropriation of assets 侵占资产
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l(krUv |h^G $guw 43.unusual pressures 异常压力
7)8rc(58 JhMrm% 44.the suspected noncompliance 涉嫌存在违法行为
LhVLsa(-% yO$r'9?,* 45.materialiy 重要性
oSu|Yn y :i[~ y 46.exceed the materiality level 超过重要性水平
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fhr DMK"Q#Vw 48.an acceptably low level 可接受水平
FM;;x(sg \0*yxSg,^ 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
Yn[EI7D 6,g5To#vw 50.misstatements or omissions 错报或漏报
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ruua7b ZaNyNxbp>z 51.aggregate 总计
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53.adjust the financial statements 调整财务报表
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4s1kZ`e 54.perform additional audit procedures 实施追加的审计程序
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WrK^> J<5vs3[9 56.detection risk 检查风险
RqX4ep5j A\PV@w%Ai 57.inappropriate audit opinion 不适当的审计意见
G5XnGl}Q R<0!?`b 58.material misstatement 重大的错报
K&Wv.}=V :hl}Zn~jt 59.tolerable misstatement 可容忍错报
(W}i287 zOu$H[ 60.the acceptable level of detection risk 可接受的检查风险
9%)& }KK| G"UH4n[1ur 查看《
注会考试《审计》中的128个英文单词(二) 》
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