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\?Q Q)X\VQcgj 2.attestation 鉴证
%|* y/m XUNgt(OGR' 3.credibility 可信赖程度
8A]q!To W" ,jZ"7 4.audit of financial statements 财务报表
审计 v=WDs#" ]Oh>ECA|D 5.agreed-upon procedures 执行商定程序
A"ph!* i{ J;Xz'0 6.high levels of assurance 高水平保证
e14Q\ rtOW-cz 7.compilation 编制
,^66`C[G (xJBN?NRO 8.reliability 可靠性
;ypO' )4~XZt1r 9.relevance 相关性
s/^=WV pnb$lpxt 10.professional skepticism 职业谨慎
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=,Um;hU3r 2p.+C35c=j 12. professional competence 专业胜任能力
-xEg"dY/ BeCr){,3 13.Senior/CPA-in-charge 项目经理
t$D[,$G9 ky"7 ^ 14.audit engagement letter 业务约定书
au~gJW- a'fb0fz 15.recurring audit 连续审计
bbA<Zp md_s2d 16.the client 委托人
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$Yk8, Y(mwJud| 17.change
CPA 更换
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会计师
U.)eJ1a n9yv.p] 19.the successor CPA 后任注册
会计师 !aoO,P#j RS=7W._W 20.the preceding CPA前任
注册会计师 .SFwjriZ ~z"->.u 21.issue the audit report 出具审计报告
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gs0rrS 22.expert 专家
1x8]& SK2pOZN 23.the board of directors 董事会
p{u}t!`!d ]sIFK 24.knowledge of the entity‘ s business 了解被审计单位情况
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6X$I:C 9$t@Gmn 25.assess material misstatement risks评估重大错报风险
}Q*ec/^{f !2,.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
'a9.JS[pj DvKMb-*S 27.a general knowledge of —— 初步了解―――的情况
e=C,`&sz 5PySCGv 28.a more knowledge of—— 进一步了解的情况
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|1zCM #`EMK 29.the prior year‘s working papers 以前年度
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<CdO& xUY +<#-52br\ 30.minutes of meeting 会议纪要
g M.(BN Cr"hu; 31.business risks 经营风险
3?<vnpN=5d ;">hCM7 32.appropriateness 适当性
WfI~l) R2gax; 33.accounting estimate 会计估计
>m46tfoM EyiM`)!5 34.management representations 管理层声明
}'JPA&h| Z!6G(zz:> 35.going concern assumption 持续经营假设
NIGFu{S QX/`s3N 36.audit plan 审计计划
e&kg[jU &'j77tqOk 37.significant audit areas 重点审计领域
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7 8;@eY`0( 38.error 错误
PI?[ -.G0k*[d 39.fraud舞弊
gqamGLK P^r8JhDJ 40.modified or additional procedures 修改或追加审计程序
:2+:(^l 3H2'HO 41.misappropriation of assets 侵占资产
_7VU , {w(N9Va,( 42.transactions without substance 虚假交易
Obm\h*$ ny0`~bl{p 43.unusual pressures 异常压力
$$w 1%#F= a7R7Ks|q 44.the suspected noncompliance 涉嫌存在违法行为
G%{jU'2 6I<`N 45.materialiy 重要性
G#>nOB ewR0e.g 46.exceed the materiality level 超过重要性水平
#k6T_ki 1U!CD-%( 47.approach the materiality level 接近重要性水平
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[@o[f 48.an acceptably low level 可接受水平
1>LquZ+Kj [Pl$=[+ 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
+xa2e?A%L -b<+Ra 50.misstatements or omissions 错报或漏报
0&|-wduR= XooAL0w 51.aggregate 总计
W3#L!&z_wK 7UiU3SUcg 52.subsequent events 期后事项
qIl@,8T s5 BV8 M 53.adjust the financial statements 调整财务报表
CEiGjo^ y[# U/2 54.perform additional audit procedures 实施追加的审计程序
{[eY/)6H CS 55.audit risk 审计风险
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)K [K 57.inappropriate audit opinion 不适当的审计意见
0&)4^->c !!AutkEg> 58.material misstatement 重大的错报
=:lacK(0 DBRTZES 59.tolerable misstatement 可容忍错报
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G9]GK+@&F !q?}[E2 查看《
注会考试《审计》中的128个英文单词(二) 》
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