<F0^+Pf/ oxc;DfJ_ 1.audit
审计 B1nm?E 0i P1LO
j 2.attestation 鉴证
ZJBb%d1; [h;I)ug[o( 3.credibility 可信赖程度
r4*H96l [d[w/@ 4.audit of financial statements 财务报表
审计 8N'hG, ~bb6NP;'L 5.agreed-upon procedures 执行商定程序
B0Wf$
s^7t G'/GDN^j 6.high levels of assurance 高水平保证
vNs%e/~vj I{(!h90 7.compilation 编制
8~C}0H ^w1+b;) 8.reliability 可靠性
l6HtZ( E! NtD).=S 9.relevance 相关性
{\1bWr8!U Wds>'zzS 10.professional skepticism 职业谨慎
xc}[q`vK b
Or11? 11.objectivity 客观性
St%x\[D =figat 12. professional competence 专业胜任能力
KZ
7B2 "{D/a7]lC 13.Senior/CPA-in-charge 项目经理
H;nzo3x mgx|5Otg 14.audit engagement letter 业务约定书
tz;o6,eb d5gwc5X 15.recurring audit 连续审计
\T_ZcV 9S]pC?N]E 16.the client 委托人
q][kD2
%;:![?M
17.change
CPA 更换
注册会计师 M,H8ZO:R jD S\ 18.the existing CPA 现任注册
会计师
:
Z<\R0 @9 S :: 19.the successor CPA 后任注册
会计师 ^R@)CIQ Hl8-q! 20.the preceding CPA前任
注册会计师 Bn&P@C$7 Vp]7n!g4l 21.issue the audit report 出具审计报告
c2g[w;0"
ZNw|5u^N 22.expert 专家
{"Sv~L|J; 7Fo^:" 23.the board of directors 董事会
aF?_V!#cT HU?1>}4L 24.knowledge of the entity‘ s business 了解被审计单位情况
ivo><"Y(r n zaDO-2! 25.assess material misstatement risks评估重大错报风险
Zb1GR5MB`k i`F5 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
H I|a88
I*a@_EO 27.a general knowledge of —— 初步了解―――的情况
GW>F:<p <Y"RsW9 28.a more knowledge of—— 进一步了解的情况
A Qjv?
4)T ?Sh]kJO 29.the prior year‘s working papers 以前年度
工作底稿
6NV592 8wkhbD|; 30.minutes of meeting 会议纪要
vOlfyH> a%`Yz"<lQ 31.business risks 经营风险
Ql5bjlQdO 85&7WAco"B 32.appropriateness 适当性
}>@SyE'Q UiV#w#&P 33.accounting estimate 会计估计
x
W) 4Px|:7~wT8 34.management representations 管理层声明
Wd;t(5Xl 'hr_g* i 35.going concern assumption 持续经营假设
dM^
EYW =p.avAuSn 36.audit plan 审计计划
o$L%t@ F*U(Wl= 37.significant audit areas 重点审计领域
}TMO>eB' y$7Ys:R~ 38.error 错误
>A{Dpsi\ [6l0|Y 39.fraud舞弊
`:3nF' bxh-#x
& 40.modified or additional procedures 修改或追加审计程序
$Be hU 9RlJf=Z#H 41.misappropriation of assets 侵占资产
A!!!7tj `$jun 42.transactions without substance 虚假交易
#^VZJ:2=| `G!HGzVx;j 43.unusual pressures 异常压力
bh5D}w )e0k
r46 44.the suspected noncompliance 涉嫌存在违法行为
)@DDs(q=i P.Bwfa 45.materialiy 重要性
:u9'ZHkZ Rnwm6nu 46.exceed the materiality level 超过重要性水平
npzp/mcIe) u4FD}nV 47.approach the materiality level 接近重要性水平
ktfm tm5{h{AM 48.an acceptably low level 可接受水平
A^).i_ d%k7n+ICQ4 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
AcuZ?LYzK >D u=(pB 50.misstatements or omissions 错报或漏报
fWJpy#/^*K b|.Cqsb 51.aggregate 总计
rtAPkXJFM 2Pm}wD^` 52.subsequent events 期后事项
q
n-f&R j17h_ a; 53.adjust the financial statements 调整财务报表
G 3U[)(" 9l~D}5e7 54.perform additional audit procedures 实施追加的审计程序
*y?6m,38V DcBAncsK 55.audit risk 审计风险
mhrF9&s ?l%4
P5 56.detection risk 检查风险
!0lk}Uzkh bu6Sp3g 57.inappropriate audit opinion 不适当的审计意见
:y7K3:d3 BNJ0D
58.material misstatement 重大的错报
IH=$
wc e
Za7brC| 59.tolerable misstatement 可容忍错报
"9'3mmZm=? XgX~K:<jt 60.the acceptable level of detection risk 可接受的检查风险
36{OE!,i <o|fH~?X 查看《
注会考试《审计》中的128个英文单词(二) 》
D)x^?! N9|J\;fzT