eCFMWFhC 7x#QkImQ 1.audit
审计 [0MNq]gxf ^pwT8Bp 2.attestation 鉴证
&Ql$7:r sBm)D=Kll 3.credibility 可信赖程度
n37P$0 Opavno%& 4.audit of financial statements 财务报表
审计 XCvL` h(C@IIO^;G 5.agreed-upon procedures 执行商定程序
V$0mcwH 6pP:Q_U$ 6.high levels of assurance 高水平保证
AdD,94/ duQ,6 7.compilation 编制
zCji]: ]}4JT
8.reliability 可靠性
z_f^L %J0 ghU~H4[x D 9.relevance 相关性
N1iP!m9Q \:-"
? 10.professional skepticism 职业谨慎
{;5\ #VFg cXw8#M! 11.objectivity 客观性
ghGpi U$ ?xW,2S 12. professional competence 专业胜任能力
k@Qd:I;; L9{y1'') 13.Senior/CPA-in-charge 项目经理
V!\'7-[R C&HN#Q_ 14.audit engagement letter 业务约定书
xciwKIpS LIE5of 15.recurring audit 连续审计
;W{2\ Es ?k`UQi]Q 16.the client 委托人
(1e,9!? l#IN)">1 17.change
CPA 更换
注册会计师 vN&(__3(( U3u j`Oq 18.the existing CPA 现任注册
会计师
|BBo muAgsH$/ 19.the successor CPA 后任注册
会计师 1R,SA:L$ Pj8W]SA_ 20.the preceding CPA前任
注册会计师 }2h! @d|3c7` A 21.issue the audit report 出具审计报告
Gv&%cq1 !?)aZ |r 22.expert 专家
lk*wM?Z s~06%QEG 23.the board of directors 董事会
m*|G2 _1G;!eO 24.knowledge of the entity‘ s business 了解被审计单位情况
tH=jaFJ \NZ@>on 25.assess material misstatement risks评估重大错报风险
'>cZ7: [}I|tb>Pg 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
-e O>d} "[ieOFI 27.a general knowledge of —— 初步了解―――的情况
`
ZBOaN^if l}@C'Np 28.a more knowledge of—— 进一步了解的情况
NvvD~Bb O"}O~lZ[6T 29.the prior year‘s working papers 以前年度
工作底稿
:}-VLp4b &D91bT+L 30.minutes of meeting 会议纪要
.oM;D~(=9 e(I;[G +%, 31.business risks 经营风险
<m/XGFc JmC2buO 32.appropriateness 适当性
ASB3|uy _ 97dF 33.accounting estimate 会计估计
}{}?mQ tn;Uaw 34.management representations 管理层声明
`ff@f]|3^ 1HLU
& 35.going concern assumption 持续经营假设
uS JLIb 9*P-k.Bl 36.audit plan 审计计划
_7b4+ L 7^;-[?l
37.significant audit areas 重点审计领域
M?5v oV* P{HR='2 38.error 错误
W/VEB3P>Z <qVOd.9c 39.fraud舞弊
)-m/(- J|
1!4R~ 40.modified or additional procedures 修改或追加审计程序
5S[:;o .l,]yWwfK 41.misappropriation of assets 侵占资产
XqGa]/;} e5D\m g) 42.transactions without substance 虚假交易
)Fw#]~Z 8@ S@^C*F 43.unusual pressures 异常压力
G.r=fNP ?w&?P}e + 44.the suspected noncompliance 涉嫌存在违法行为
>3,}^`l 9rIv-&
7'm 45.materialiy 重要性
#7"";"{z| QRx9;!~b} 46.exceed the materiality level 超过重要性水平
dGUiMix{N 8?rq{&$t 47.approach the materiality level 接近重要性水平
Ce~Pms] lt yhYPS 48.an acceptably low level 可接受水平
K+d{R=s^ \TLfLqA 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
a]J>2A@-I !?sB=qo 50.misstatements or omissions 错报或漏报
36Lf8~d4"h EN
__C$ 51.aggregate 总计
2Sk hBb=d E2tUL# 52.subsequent events 期后事项
{b-SK5%]L w]fVELU 53.adjust the financial statements 调整财务报表
1d$wP$ "([lkn 54.perform additional audit procedures 实施追加的审计程序
t~
$8sG\ 3BAQ2S} 55.audit risk 审计风险
1ed^{Wa4$9 ;Aheeq746 56.detection risk 检查风险
qW /&. X5(oL 57.inappropriate audit opinion 不适当的审计意见
nGsFt. fl40jo] 58.material misstatement 重大的错报
;&!QN#_ 4pZKm-dM^ 59.tolerable misstatement 可容忍错报
o?+?@Xb' 1@}<CWE9 60.the acceptable level of detection risk 可接受的检查风险
WqS$C;]% 'e6J
&X 查看《
注会考试《审计》中的128个英文单词(二) 》
xTqP`ljX 4;(W0RQa