-f2`qltjb Ru^ ONw" 1.audit
审计 zO5u{ QcG5PV 2.attestation 鉴证
iynS4]`U <S8W~wC 3.credibility 可信赖程度
U?F^D4CV\ \_Kt6= 4.audit of financial statements 财务报表
审计 W+f&%En IO!1|JMr6 5.agreed-upon procedures 执行商定程序
G(OT"+O, |] !o*7"4 6.high levels of assurance 高水平保证
y^QYlZO dXcPWbrU4 7.compilation 编制
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K;GL 8yWu{'G 8.reliability 可靠性
i$JG^6,O Q_kT}6#(J= 9.relevance 相关性
8gbm "! h lkvk]v 10.professional skepticism 职业谨慎
Z&]+A, : \:~y9X0 11.objectivity 客观性
#x5 N{8 BgkB x 12. professional competence 专业胜任能力
8PoHBOxpc RZ|HwYG 13.Senior/CPA-in-charge 项目经理
fATA%eA8; S#h'\/S 14.audit engagement letter 业务约定书
Z;fm;X%4 (9KDtr*(2i 15.recurring audit 连续审计
&:DCtjK 5]H))}9>d 16.the client 委托人
<E[HlL rv,NQZ 17.change
CPA 更换
注册会计师 gVa+.x] f3zfRhkIk 18.the existing CPA 现任注册
会计师
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会计师 @L[PW@:SZ s!@=rq 20.the preceding CPA前任
注册会计师 1 ;\]D9i k=T-L 21.issue the audit report 出具审计报告
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a(%(k S t +3 22.expert 专家
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=mKfFeO. _K0izKTA. 24.knowledge of the entity‘ s business 了解被审计单位情况
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J0z4I} 25.assess material misstatement risks评估重大错报风险
:BL'>V R3B5-^s 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
lL(p]!K' I|g@W_ 27.a general knowledge of —— 初步了解―――的情况
z^gQ\\,4 Uz6{>OCvk| 28.a more knowledge of—— 进一步了解的情况
E!zd( p^KlH=1n.6 29.the prior year‘s working papers 以前年度
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V3>f*Z)xn ]aC':55( 30.minutes of meeting 会议纪要
Gur8.A;Y z(g%ue\ 31.business risks 经营风险
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u}K5/hC '}jf#C1$c 33.accounting estimate 会计估计
[x;(cISK1 Rk($lW) 34.management representations 管理层声明
IajD;V /S:w&5e 35.going concern assumption 持续经营假设
{S5RK-ax J)9 AnGWe 36.audit plan 审计计划
fL ~1 >_;kT y, 37.significant audit areas 重点审计领域
V";mWws+?# Pm$F2YrO3 38.error 错误
b#D9eJhS $|4cJ#;^L 39.fraud舞弊
iYk':iv}S Uc_jQ4e_ 40.modified or additional procedures 修改或追加审计程序
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\hs/D+MCk r_b8,I6{] 42.transactions without substance 虚假交易
]i-P-9PA4 fNmE,~ 43.unusual pressures 异常压力
a?5WKO 89hF)80 44.the suspected noncompliance 涉嫌存在违法行为
_Zh2eXWdjM lVP9= 45.materialiy 重要性
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!n|#|.0m YTQ5sFuGM 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
+T9Q_e* ?#d6i$ 50.misstatements or omissions 错报或漏报
H5~1g6b@ ToV6lS" 51.aggregate 总计
DW#Bfo e"]"F{Q 52.subsequent events 期后事项
9/#0?(K8 ODm&&W#* 53.adjust the financial statements 调整财务报表
*D2Nm9sl e|yX QTlvL 54.perform additional audit procedures 实施追加的审计程序
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zG_p"Z7, ~e{H#*f&1/ 56.detection risk 检查风险
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#:[d_ #,G1R7 57.inappropriate audit opinion 不适当的审计意见
l09Fn>wa F9-[%l 58.material misstatement 重大的错报
cv2]* UH[<&v 59.tolerable misstatement 可容忍错报
t#Th9G]1 sI'a1$ 60.the acceptable level of detection risk 可接受的检查风险
kBo;h.[l S.{fDcM 查看《
注会考试《审计》中的128个英文单词(二) 》
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