XFpjYwn #L;dI@7C 1.audit
审计 _Y4` xv0/ ,PW'#U: 2.attestation 鉴证
iy!=6 itP,\k7>d 3.credibility 可信赖程度
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YI/ 4.audit of financial statements 财务报表
审计 o[w:1q7 HM1Fz\Sf 5.agreed-upon procedures 执行商定程序
b\!_cb~ "@ tw/dD + 6.high levels of assurance 高水平保证
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4.aZ#c91_ f~R(D0@ 8.reliability 可靠性
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'GWN~5 "+nRGEs6 10.professional skepticism 职业谨慎
H$t_Xw== xm~`7~nFR 11.objectivity 客观性
{\1?ZrCI& bsli0FJSh' 12. professional competence 专业胜任能力
+@f26O7$* G>}255qY 13.Senior/CPA-in-charge 项目经理
Q&tG4f< lrE5^;/s1 14.audit engagement letter 业务约定书
GL}]y -f 3;9^ 15.recurring audit 连续审计
~,Ix0h+H+M pah'>dAL 16.the client 委托人
z&\a:fJ& `/+>a8 17.change
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ZJ, 18.the existing CPA 现任注册
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;JT-kw6l5K Q3~H{)[Kq 19.the successor CPA 后任注册
会计师 Hvi49c]] &6!)jIWJ 20.the preceding CPA前任
注册会计师 CK@@HSm}l eo?bL$A[s 21.issue the audit report 出具审计报告
t=iIY`Md% >]TWXmx/w 22.expert 专家
Sz`,X0a ,&.!?0+ 23.the board of directors 董事会
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PC8Q"O ^^$s%{ep" 25.assess material misstatement risks评估重大错报风险
tDcT%D {: K69'6?# 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
.`eN8Dl1 \}b%E'+_T 27.a general knowledge of —— 初步了解―――的情况
7n<{tM p]TAELy 28.a more knowledge of—— 进一步了解的情况
(w3YvG. wwZ ,;\ 29.the prior year‘s working papers 以前年度
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b8UO,fY q *i%d,w0+ 30.minutes of meeting 会议纪要
4+8@`f>s cm+Es6; 31.business risks 经营风险
{!L~@r ;6$jf:2m 32.appropriateness 适当性
C1)!f j= k4J+J.| 33.accounting estimate 会计估计
N4!O.POP x 9fip- 34.management representations 管理层声明
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oMa6(3T?E q0vQa 36.audit plan 审计计划
V 5mTP' _Fl9>C"u 37.significant audit areas 重点审计领域
}Sv:`9= <bWG!ZG 38.error 错误
PJH& g2_"zDiw2 39.fraud舞弊
)y$(AJx$ h:|qC`} 40.modified or additional procedures 修改或追加审计程序
;e *!S}C, q_58;Bv 41.misappropriation of assets 侵占资产
q/,O\, H.MI5O (Q 42.transactions without substance 虚假交易
8d'0N ~9@UjQ^)F 43.unusual pressures 异常压力
.ioEIs g F )eelPZ+, 44.the suspected noncompliance 涉嫌存在违法行为
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b>ySv ` Sz}`+E 46.exceed the materiality level 超过重要性水平
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s$j,9uRr +I28|*K" 48.an acceptably low level 可接受水平
i/Zd8+.n$ nu%*'. 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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5{,<j\#L (tW`=]z-< 53.adjust the financial statements 调整财务报表
(E1~H0^ CrTw@AW9) 54.perform additional audit procedures 实施追加的审计程序
$XH^~i; h<QY5=SF 55.audit risk 审计风险
~k5W@`"W C3g_!dUs 56.detection risk 检查风险
Nh+ H 9 dM@1l1h/ 57.inappropriate audit opinion 不适当的审计意见
WcGS9`m/ _+MJ%'>S 58.material misstatement 重大的错报
vl)l' Ow,b^| 59.tolerable misstatement 可容忍错报
FS1z`wYP >H,*H;6 60.the acceptable level of detection risk 可接受的检查风险
+=)+'q]S F!K>K z 查看《
注会考试《审计》中的128个英文单词(二) 》
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