iQO4IT LuZlGm 1.audit
审计 !$NK7- #w''WOk@ZG 2.attestation 鉴证
"M:ui0YP ~7b#BXzP 3.credibility 可信赖程度
?b7ttlX{ uihH")Mo 4.audit of financial statements 财务报表
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d./R;Z- I{ 5.agreed-upon procedures 执行商定程序
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P].Eb7I 6.high levels of assurance 高水平保证
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):X _$T f}yRTR GJv 7.compilation 编制
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<`3 S:{xx`6K 8.reliability 可靠性
`\@n&y[`7 |dxWO 9.relevance 相关性
6D| F1UFU *-ys}sX 10.professional skepticism 职业谨慎
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r0nnmy]{d U`[viH>K 12. professional competence 专业胜任能力
B9,39rG/7+ ^Zvb3RJ g 13.Senior/CPA-in-charge 项目经理
p"P+8"` [Q:mq=<Z% 14.audit engagement letter 业务约定书
m$C1Ea-wnT dA~_[x:Z 15.recurring audit 连续审计
bj`GGxzOb 0xZ^ f}@L 16.the client 委托人
O)W+rmToI @|cHDltH 17.change
CPA 更换
注册会计师 1>[#./@ >&\.{ aj 18.the existing CPA 现任注册
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1BmKwux: K bQXH!J 19.the successor CPA 后任注册
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8M\(< 'Ev[G6vo 20.the preceding CPA前任
注册会计师 8Vz!zYl tQG'f*4 21.issue the audit report 出具审计报告
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oAifM1*0 ? #a&eW 23.the board of directors 董事会
CF3x\6.q} [*u\ S 24.knowledge of the entity‘ s business 了解被审计单位情况
`StuUa $S' TW3 25.assess material misstatement risks评估重大错报风险
/t`|3Mw 5mV!mn:H: 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
8+Tv@ 5MG4S 27.a general knowledge of —— 初步了解―――的情况
#*rJI3 [f\Jcjc 28.a more knowledge of—— 进一步了解的情况
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2ZV; GS# _"x%s 30.minutes of meeting 会议纪要
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' 5J[]J 4r83;3WXs 31.business risks 经营风险
rRe^7xGe7 VMF?qT3Nd 32.appropriateness 适当性
Q7e4MKy7 0t7)x8c 33.accounting estimate 会计估计
4pMp@b v Cej( )) 34.management representations 管理层声明
>o13?-S%e IAzFwlO9 35.going concern assumption 持续经营假设
8pf]M& [>>_%T\I 36.audit plan 审计计划
p&$PsgR $Tv~ *|a 37.significant audit areas 重点审计领域
cQxUEY('+ F#yn'j8 38.error 错误
uX!6:v] Z,AY<[/C 39.fraud舞弊
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Z&?4<-@6\p L<oQKe7Q: 41.misappropriation of assets 侵占资产
A`M-N<T !"<rlB,J 42.transactions without substance 虚假交易
/Z]nV2$n)V i._RMl5zg 43.unusual pressures 异常压力
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3n)Kzexh 9;I%Dv 45.materialiy 重要性
*tT}N@<% LEjq<t1& 46.exceed the materiality level 超过重要性水平
$?!]?{K ud(0}[ 47.approach the materiality level 接近重要性水平
z&n2JpLY7 X0+E!~X$zM 48.an acceptably low level 可接受水平
qT$ IV\;_ 2o9B >f&g 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
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q9_AL8_ l d#x'/ 51.aggregate 总计
b{-"GqMO j&/+/s9N 52.subsequent events 期后事项
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ZLWfp9 rZ+4kf6S 53.adjust the financial statements 调整财务报表
aaf}AIL. [*It' J^ 54.perform additional audit procedures 实施追加的审计程序
:qqG%RB k7@QFw4 j 55.audit risk 审计风险
ha;fxM] oV['%Z' 56.detection risk 检查风险
0+qC_ISns 'OTZ&;7{ 57.inappropriate audit opinion 不适当的审计意见
S'$m3,l(k OAiW8BAe 58.material misstatement 重大的错报
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0@,^|] 59.tolerable misstatement 可容忍错报
68bvbig +\%]<YO 60.the acceptable level of detection risk 可接受的检查风险
NTX0vQG 3f^jy( 查看《
注会考试《审计》中的128个英文单词(二) 》
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