<~s{&cL!%# .S4c<pMap 1.audit
审计 CNP!v\D \zOo[/-< 2.attestation 鉴证
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) +OEqDXR+_ 3.credibility 可信赖程度
sKDsps^$ >(T)9fKF 4.audit of financial statements 财务报表
审计 R2K{vs 0G?*i_u\ 5.agreed-upon procedures 执行商定程序
&}}UdJ` +8p4\l$<` 6.high levels of assurance 高水平保证
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J[ 0o6 7.compilation 编制
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~J #7(?B{i 8.reliability 可靠性
:xwyE(w -]hk2Q0 9.relevance 相关性
X"hdCY% *n]f) Jc 10.professional skepticism 职业谨慎
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^W8kt 11.objectivity 客观性
~F; ~ *m$lAWB5D 12. professional competence 专业胜任能力
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4zo^ b0v 13.Senior/CPA-in-charge 项目经理
Pk{eGG<F$ `_;sT8 14.audit engagement letter 业务约定书
};/;L[,G , yd]R4M 15.recurring audit 连续审计
kfc5ra>& Ij w{g% 16.the client 委托人
$tm%=g^ )/87<Y;o 17.change
CPA 更换
注册会计师 E^K<b7 Qvc$D{z 18.the existing CPA 现任注册
会计师
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+ -w'_Q"o2 19.the successor CPA 后任注册
会计师 pHNo1-k\ "O (N=|b 20.the preceding CPA前任
注册会计师 ?Sj>b _ZMAlC*$G 21.issue the audit report 出具审计报告
sV']p#HK0 Q%T[&A}3B 22.expert 专家
or<n[<D-C `>1XL 2 23.the board of directors 董事会
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x! 4-r5C5o,W 24.knowledge of the entity‘ s business 了解被审计单位情况
j:>_1P/ ko-,l6E 25.assess material misstatement risks评估重大错报风险
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C &2P=74\= 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
-xVp}RLT KHO@"+ 27.a general knowledge of —— 初步了解―――的情况
=tS#t+2S d8!yV~Ka 28.a more knowledge of—— 进一步了解的情况
9\ulS2d Y?'Krw ` 29.the prior year‘s working papers 以前年度
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30.minutes of meeting 会议纪要
P Y&(ObC kfW"vI+d 31.business risks 经营风险
~[@gu,Wb t@vVE{` 32.appropriateness 适当性
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M o yQz6K6p 34.management representations 管理层声明
`k;MGs)& ]. E/s(p 35.going concern assumption 持续经营假设
Hy~+|hLvh &l8eljg 36.audit plan 审计计划
C{<H)?]*BF 2 ":W^P 37.significant audit areas 重点审计领域
o|cx? UTS.o#d 38.error 错误
wl.a|~- x@LNjlP 39.fraud舞弊
nRHxbE}:: =pk5'hBAi 40.modified or additional procedures 修改或追加审计程序
q@=3`yQ t9eEcqMg 41.misappropriation of assets 侵占资产
sS{!z@\Lf [,0[\NC 42.transactions without substance 虚假交易
F%ffnEJg 1@:BUE;jZ 43.unusual pressures 异常压力
{A`J0ol<B9 =kP|TR!o- 44.the suspected noncompliance 涉嫌存在违法行为
/UG]hJ-wn `UD,ne 45.materialiy 重要性
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Rb-eDk' 46.exceed the materiality level 超过重要性水平
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{Vsv 47.approach the materiality level 接近重要性水平
up!54}qy H8!)zZ 48.an acceptably low level 可接受水平
8|) $;. Whl^~$+f 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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Dh 50.misstatements or omissions 错报或漏报
!O 0{ .k J3QL%# 51.aggregate 总计
t2LX@Q" )]tf|Mbu 52.subsequent events 期后事项
A}4 ", eh;L])~C 53.adjust the financial statements 调整财务报表
]%2y`Jrl^W =Cc]ugl7- 54.perform additional audit procedures 实施追加的审计程序
AL{iQxQ6 hw({>cH\ 55.audit risk 审计风险
b6NGhkr'\ %Y-5L;MI 56.detection risk 检查风险
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DW 57.inappropriate audit opinion 不适当的审计意见
(B0QBDj! e<$s~ UXv 58.material misstatement 重大的错报
7{lWg x tx7B?/5D 59.tolerable misstatement 可容忍错报
]^53Qbrv l T#WM] 60.the acceptable level of detection risk 可接受的检查风险
i`}!<{k <Rfx`mn 查看《
注会考试《审计》中的128个英文单词(二) 》
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