<A{|=2< r)Q/YzXx* 1.audit
审计 uSnG= tB V_b"^911r 2.attestation 鉴证
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3.credibility 可信赖程度
+NIq}fZn9 8 xfn$ 4.audit of financial statements 财务报表
审计 pq8XCOllXx L=`QF'Im 5.agreed-upon procedures 执行商定程序
Ir%L%MuR] UC3&:aQ! 6.high levels of assurance 高水平保证
Q-A:0F&{t tK@|sZ>3\ 7.compilation 编制
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pqjgt 8.reliability 可靠性
N=Q<mj;, b02V#m;Z 9.relevance 相关性
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*p 10.professional skepticism 职业谨慎
*\#/4_yB} z{wW6sgPr 11.objectivity 客观性
zL8Z8eh"> k2bjBAT 12. professional competence 专业胜任能力
r"E%U:y3P \<e? 13.Senior/CPA-in-charge 项目经理
2@TgeV0Y[ AN193o 14.audit engagement letter 业务约定书
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gMu 15.recurring audit 连续审计
n*gr(S ^pB}eh.@U 16.the client 委托人
$,Eb(j ON(OYXj 17.change
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G3.*fSY$.< Oy}^|MFfA 19.the successor CPA 后任注册
会计师 ?g{--'L 8+f{ / 20.the preceding CPA前任
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9|1 21.issue the audit report 出具审计报告
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M2kvj'WWq 23.the board of directors 董事会
Wtwo1pp 8AjQPDn+ 24.knowledge of the entity‘ s business 了解被审计单位情况
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\uOaC" .B+Bl/ 25.assess material misstatement risks评估重大错报风险
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OXxgnn>W' 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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f0 27.a general knowledge of —— 初步了解―――的情况
&%UZ"CcA *b}/fG)XZ 28.a more knowledge of—— 进一步了解的情况
H9\,;kM) /Hs\`Kg"! 29.the prior year‘s working papers 以前年度
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w4Uo-zr@ _4f=\ 30.minutes of meeting 会议纪要
bMA0#e2 <e?1&5 6 31.business risks 经营风险
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=M~M$K 32.appropriateness 适当性
Yu}[RXC(= hS 9^Bi 33.accounting estimate 会计估计
zH13~\ ~eyZH8& 34.management representations 管理层声明
]@I>OcH j0b>n#e7 35.going concern assumption 持续经营假设
wX4gyr /u&7!>, 36.audit plan 审计计划
BMo2t'L $qR<_6j 37.significant audit areas 重点审计领域
uhm3}mWv YfstE3BV 38.error 错误
P8X59^cJ 35H.ZXQp- 39.fraud舞弊
RhWW61!" ~_F <"40 40.modified or additional procedures 修改或追加审计程序
+w2 ` KJ 7-Vl> 41.misappropriation of assets 侵占资产
KTE X] #=T^XHjQ 42.transactions without substance 虚假交易
2xBYJoF( ^&lkh@Y1q 43.unusual pressures 异常压力
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Nwg?(h# -Rwx`=6tV 45.materialiy 重要性
#]h&GX z~th{4#E; 46.exceed the materiality level 超过重要性水平
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(F&o!W 47.approach the materiality level 接近重要性水平
$>zqCi2tB< tpa<)\7KJ 48.an acceptably low level 可接受水平
:W9a t bs'hA@r 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
`<6FCn4{X *mkVk7]c 50.misstatements or omissions 错报或漏报
NpxgF<G IN,=v+A 51.aggregate 总计
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ZA \;9M= r)Ja\; 53.adjust the financial statements 调整财务报表
3U'l'H, 30O7u3Zrb 54.perform additional audit procedures 实施追加的审计程序
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Q)=2%X aoBiN_ 56.detection risk 检查风险
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x6a@MiD 57.inappropriate audit opinion 不适当的审计意见
7gx?LI_e *;F:6p4_ 58.material misstatement 重大的错报
#8$"84&N. %a]Imsm 59.tolerable misstatement 可容忍错报
(mioKO )?v TiR00#b 60.the acceptable level of detection risk 可接受的检查风险
'>HLE) l G_M8? G0 查看《
注会考试《审计》中的128个英文单词(二) 》
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