zdem}kBIe \<9aS Y'U 1.audit
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t`ln 2.attestation 鉴证
FnVW%fh 5f_x.~ymA 3.credibility 可信赖程度
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#B/4 ^%%Rf 4.audit of financial statements 财务报表
审计 =M:Po0?0E tHaHBx1P 5.agreed-upon procedures 执行商定程序
z z]~IxQ ;\pINtl9< 6.high levels of assurance 高水平保证
({Yfsf, <9H3d7% 7.compilation 编制
kqX%y VO1 8.reliability 可靠性
@Wd(>*"zw C!547(l[ 9.relevance 相关性
p".wqg*W Ax|'uvVAPT 10.professional skepticism 职业谨慎
Q2oo\ m%eCTpYo 11.objectivity 客观性
{88|J'*L GYy8kp84 12. professional competence 专业胜任能力
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$#%R_G] ,;YNI 14.audit engagement letter 业务约定书
>mCH!ey V!*1F1 15.recurring audit 连续审计
Qd~7OH4Lp xc'uCbH 16.the client 委托人
1Cc91 i\Yd_ 17.change
CPA 更换
注册会计师 0zr%8Q(Q <:(;#&< 18.the existing CPA 现任注册
会计师
i.K!;E> [+5g 9tBJ 19.the successor CPA 后任注册
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注册会计师 ?$I9/r \ eba9i^ 21.issue the audit report 出具审计报告
_"H\,7E qoT&N,/ 22.expert 专家
TqS s*as5 IuFr:3( 23.the board of directors 董事会
3XUVUd~ ?t}s3P!Q3w 24.knowledge of the entity‘ s business 了解被审计单位情况
:SwA) (1 4uE)*1 25.assess material misstatement risks评估重大错报风险
<7T}b95 AW_ YlS 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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67H?xsk@n 27.a general knowledge of —— 初步了解―――的情况
D@5h$m5 S,|ZCl>+ 28.a more knowledge of—— 进一步了解的情况
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Q|VBH5}1O Wd+kjI \ 30.minutes of meeting 会议纪要
39[ylR|\ 1Xh@x 31.business risks 经营风险
st.{AEv@ 9 M?UPE 32.appropriateness 适当性
j,%i.[8S toj5b;+4F 33.accounting estimate 会计估计
:%28*fl Gys-Im6>~@ 34.management representations 管理层声明
ut]&3f'' ~kpa J'm 35.going concern assumption 持续经营假设
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[ 36.audit plan 审计计划
h1B_*L 18kWnF]n= 37.significant audit areas 重点审计领域
%y_pF?2@q l7<VH z0b 38.error 错误
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gQ{<2u yI!W658$6 40.modified or additional procedures 修改或追加审计程序
8"LM:0x [P6A$HC< 41.misappropriation of assets 侵占资产
_BgWy# iB~dO @ 42.transactions without substance 虚假交易
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<Nloh+n= P uQ 45.materialiy 重要性
)-iUUak ,DCUBD u& 46.exceed the materiality level 超过重要性水平
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JvCy&xrE; YOfYa 48.an acceptably low level 可接受水平
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Ek3' L 7bVKH[ 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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Du-Q~I6 50.misstatements or omissions 错报或漏报
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/L]@k`.q@ ulEtZ#O{_ 52.subsequent events 期后事项
l Ny<E!0 d;3f80Kd* 53.adjust the financial statements 调整财务报表
I;<__ "79b> 54.perform additional audit procedures 实施追加的审计程序
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ZuVJ] 55.audit risk 审计风险
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Rz8e^ Kc3/*eu; 56.detection risk 检查风险
s%N6^}N DIkD6n?V 57.inappropriate audit opinion 不适当的审计意见
v9u/<w68! LN" bGe 58.material misstatement 重大的错报
3)EslBA7i DUM,dFIlvF 59.tolerable misstatement 可容忍错报
D8paIp 'nBJ[$2^ 60.the acceptable level of detection risk 可接受的检查风险
()}O|JL:K ZgZ}^x 查看《
注会考试《审计》中的128个英文单词(二) 》
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