-&4W0JK9 !$ $|zB% 1.audit
审计 W<J".2D W/z\j/Rgc 2.attestation 鉴证
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Y^zL}@ ,XD'f 4.audit of financial statements 财务报表
审计 U}H2!et&,) [iJU{W 5.agreed-upon procedures 执行商定程序
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%+PWcCmn 0_Gi1) 7.compilation 编制
Va^AEuzF d3A= (/>D 8.reliability 可靠性
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DaFB K<@gU\-! 9.relevance 相关性
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ztSP4lW 10.professional skepticism 职业谨慎
R<}WNZl %s.hqr,I 11.objectivity 客观性
fz%I'+! ;>*l?m-S@n 12. professional competence 专业胜任能力
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yY,O=yOjq 13.Senior/CPA-in-charge 项目经理
_%g}d/v}pO SU0K#: 14.audit engagement letter 业务约定书
yo)a_rY BMw_F)hTO 15.recurring audit 连续审计
~7Ji+AJA 13oR-Stj| 16.the client 委托人
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18.the existing CPA 现任注册
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zYf`o0U +r7uIwi$@ 19.the successor CPA 后任注册
会计师 hkzyI~7 hFORs.L&G 20.the preceding CPA前任
注册会计师 [4)q6N5`f ~#X,)L{y7v 21.issue the audit report 出具审计报告
|_&Tu#er3 E?c)WA2iH 22.expert 专家
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VGbuEC [Y 7aH E:Dnwp 24.knowledge of the entity‘ s business 了解被审计单位情况
TH_Vw,) jM%qv 25.assess material misstatement risks评估重大错报风险
p fj%AP: v#iKa+tx 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
L8<Yk`jx fH_G;#q 27.a general knowledge of —— 初步了解―――的情况
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3nfw:. :Jp$_T&E 29.the prior year‘s working papers 以前年度
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"yR56`= N2yxli 30.minutes of meeting 会议纪要
ei 1(A gi::?ET/. 31.business risks 经营风险
^%X,Rml<e !"u) `I2 32.appropriateness 适当性
ny:c&XS +MG(YP/l 33.accounting estimate 会计估计
)A]E:]2 x)6yWr[ri% 34.management representations 管理层声明
g%z?O[CN L@*0wx`fU 35.going concern assumption 持续经营假设
q2VQS1R`8 "65@8xt== 36.audit plan 审计计划
>S / Zd 0mB]*<x8 37.significant audit areas 重点审计领域
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S5:`fo^5 38.error 错误
$M\[^g(q w7Nb+/,sg 39.fraud舞弊
pm<zw- $KL5Z#K 40.modified or additional procedures 修改或追加审计程序
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]a|3"DP5 YH`/;H=$G/ 42.transactions without substance 虚假交易
<wwcPe} Q2;zve&Dl 43.unusual pressures 异常压力
zuOx@T^ 4kO[|~# 44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
$rf4h]&< 5#JGNxO 46.exceed the materiality level 超过重要性水平
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;,1% 47.approach the materiality level 接近重要性水平
LPbZ. X<s']C9c 48.an acceptably low level 可接受水平
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O+4A[cr 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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;i`X&[y; 8:,E=swe 51.aggregate 总计
gkUG*Zw CQfrAk4mu 52.subsequent events 期后事项
q#B^yk|Y nf!RB-orF 53.adjust the financial statements 调整财务报表
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lp5`Kw\ 'j=7'aX>K 55.audit risk 审计风险
tx;DMxN!W IWN:GFH( 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
1E!0N`E XJnDx 09h 58.material misstatement 重大的错报
a#W:SgE?Y -bSe=09;S| 59.tolerable misstatement 可容忍错报
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$%aa >jAr9Blz] 60.the acceptable level of detection risk 可接受的检查风险
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ez`g 查看《
注会考试《审计》中的128个英文单词(二) 》
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