mlLqQ< >8x)\'w 1.audit
审计 S8+l!$7 6Vncr} 2.attestation 鉴证
zUDXkG*Lv LFqY2,#i 3.credibility 可信赖程度
r}sO},i C[hNngb7R 4.audit of financial statements 财务报表
审计 8 a]g>g avM8-&h 5.agreed-upon procedures 执行商定程序
Y2'HP)tfIw O!hp=`B,jf 6.high levels of assurance 高水平保证
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CB,2BTtRE \ykA7Y% 8.reliability 可靠性
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KJyk+Y 9.relevance 相关性
0UW_ Pbh6 DfU= i'R 10.professional skepticism 职业谨慎
f Ayh9 Y2tBFeWY 11.objectivity 客观性
lZe-A/E ;($xAAR 12. professional competence 专业胜任能力
-sdzA6dp )E7wBNV 13.Senior/CPA-in-charge 项目经理
MxI*ml8z? -5]lHw} 14.audit engagement letter 业务约定书
@8w5Oudvx lq]8zm<\)] 15.recurring audit 连续审计
-P-8D6 |uz\XK 16.the client 委托人
@%*@Rar :f%kkatO 17.change
CPA 更换
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会计师
,quUGS @Q{:m)\ 19.the successor CPA 后任注册
会计师
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W#Km 21.issue the audit report 出具审计报告
3djw yS:w>xU @< 22.expert 专家
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M<=J?f i92Z`jiR 23.the board of directors 董事会
5D?{dA:Rq F7w\ctUP 24.knowledge of the entity‘ s business 了解被审计单位情况
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H>3 25.assess material misstatement risks评估重大错报风险
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3 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
xluAjOQ6 } _];yw 27.a general knowledge of —— 初步了解―――的情况
zFipuG02 I(3~BOUn_ 28.a more knowledge of—— 进一步了解的情况
[ +CFQf> ;{&4jcV* 29.the prior year‘s working papers 以前年度
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<0hVDk~ ;14Q@yrZ0 30.minutes of meeting 会议纪要
;"e55|d9I kB5y}v.3 S 31.business risks 经营风险
)+hJi/g #nft{AN 32.appropriateness 适当性
59:kL<;S- `mYp?NjR_ 33.accounting estimate 会计估计
jjv'"K2 lA4J# 34.management representations 管理层声明
p`Tl)[* 'Z,7{U1P 35.going concern assumption 持续经营假设
;9fWxH _Gb7n5p 36.audit plan 审计计划
X}h}3+V ;}KJ[5i-V 37.significant audit areas 重点审计领域
qzHsqlof J|o<;9dg1 38.error 错误
E5|GP %iYro8g!, 39.fraud舞弊
)' ,dP)b z Z~t,> 40.modified or additional procedures 修改或追加审计程序
?}W#j 3BLHd< 41.misappropriation of assets 侵占资产
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\>w 2D 'cIFbjJ 43.unusual pressures 异常压力
dvY3=~' $Op:-aW& 44.the suspected noncompliance 涉嫌存在违法行为
p&`I#6{ -)bu& 45.materialiy 重要性
$gk=~p| Kuk@x.~0m 46.exceed the materiality level 超过重要性水平
}095U(@ =KnHa.% 47.approach the materiality level 接近重要性水平
c^&:':Z%' VzcW9'"# 48.an acceptably low level 可接受水平
&@2`_%QtA MC B2 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
]^a{?2ei n4"xVDL 50.misstatements or omissions 错报或漏报
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k -wNhbV2 51.aggregate 总计
u+jx3aP: +_f813$C 52.subsequent events 期后事项
Hb^ovc0 %F;uW[4r 53.adjust the financial statements 调整财务报表
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56.detection risk 检查风险
1'k,P;s !+Sd%2o 57.inappropriate audit opinion 不适当的审计意见
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5y~B/.YY XR#?gx .} 59.tolerable misstatement 可容忍错报
Y[ ;Z7p 4%TmW/yd 60.the acceptable level of detection risk 可接受的检查风险
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!emu 查看《
注会考试《审计》中的128个英文单词(二) 》
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