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审计 W7W3DBKtSm uwId 2.attestation 鉴证
@bY?$fj_u ${@q?iol 3.credibility 可信赖程度
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` CX.SYr&!R 4.audit of financial statements 财务报表
审计 RCQAtBd 'Y ,1OK 5.agreed-upon procedures 执行商定程序
Gb?g,>C drs-mt8 6.high levels of assurance 高水平保证
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j;G[%gi6{ Q;Q%SI`yT 8.reliability 可靠性
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S$\.4*_H\ 9.relevance 相关性
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{&0mK"z_ 10.professional skepticism 职业谨慎
;Na^]32 Nr%(2[$ = 11.objectivity 客观性
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7J ,zD_% ox 12. professional competence 专业胜任能力
76$*1jB prwC>LE 13.Senior/CPA-in-charge 项目经理
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f.a Y+5"uq<' 14.audit engagement letter 业务约定书
ZWFG?8lJ _/ct= 15.recurring audit 连续审计
UKOFT6| XzW7eO,A 16.the client 委托人
kq>GMUl~@ )`mbf|,&t{ 17.change
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0~qf-x 18.the existing CPA 现任注册
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%V31B\]Nz7 %v_IX2' 19.the successor CPA 后任注册
会计师 pXve02b1B is9}ePC7Xu 20.the preceding CPA前任
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js2hj-$ 21.issue the audit report 出具审计报告
W=UqX{-j) n>br,bQe 22.expert 专家
sw [oQ!f qQL.c+%L 23.the board of directors 董事会
1;aF5~& Q,D0kS P 24.knowledge of the entity‘ s business 了解被审计单位情况
';&0~ [R[ Wgav>7!9 25.assess material misstatement risks评估重大错报风险
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: |MR%{ZC^i 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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#fwzFS \XL 28.a more knowledge of—— 进一步了解的情况
&S<?07Z qC\]"Z`m 29.the prior year‘s working papers 以前年度
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o>0O@NE {5U1`> 31.business risks 经营风险
"|F.'qZrm #m[vn^8B]y 32.appropriateness 适当性
m{vT_ei e)*mC oR 33.accounting estimate 会计估计
GXarUj s ZEL/Ndk 34.management representations 管理层声明
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/W6C 35.going concern assumption 持续经营假设
hN& yc ^OsA+Ea\ 36.audit plan 审计计划
YfTd 4xv9a;fP 37.significant audit areas 重点审计领域
c =jcvDQ6W tDEXm^B2Sv 38.error 错误
\nC5 ,Rz [&1iF1)4 39.fraud舞弊
V/`#B$6 |)28=Z|Z 40.modified or additional procedures 修改或追加审计程序
A,3@j@bdy #D/$6ah~m 41.misappropriation of assets 侵占资产
$/NGNkl[ hm*Th 42.transactions without substance 虚假交易
Y*`:M( I h5/=_n 43.unusual pressures 异常压力
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NdM}xh enPzy:C 45.materialiy 重要性
T^KCB\\< R'vdk< 46.exceed the materiality level 超过重要性水平
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g@$0FY{Q 47.approach the materiality level 接近重要性水平
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}9MW!Ss 4aj[5fhb- 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
#rh0r` zd?bHcW/h 50.misstatements or omissions 错报或漏报
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&Tf=~6 B=Xnv*e 52.subsequent events 期后事项
|M[v493\ ;e&hM\p 53.adjust the financial statements 调整财务报表
e7Yb=/F V_NjkyI 54.perform additional audit procedures 实施追加的审计程序
wk-Mu\ h-z%C6 55.audit risk 审计风险
vS~AxeW/7R ,$hQ(yF 56.detection risk 检查风险
K?z*3^^X; $=\oJ-(!@S 57.inappropriate audit opinion 不适当的审计意见
@/_XS4 x(C]O, 58.material misstatement 重大的错报
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T+&x{+gZ 6LSPPMM 60.the acceptable level of detection risk 可接受的检查风险
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I[^3Fn 查看《
注会考试《审计》中的128个英文单词(二) 》
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