^/W7Xd(s ndm19M8Y| 1.audit
审计
r<oI4px k"SmbFn%N0 2.attestation 鉴证
\ooqa<_ J{mP5<8>b 3.credibility 可信赖程度
OvPy+I a{h(BI^~ 4.audit of financial statements 财务报表
审计 2`* %NJ %f;( 5.agreed-upon procedures 执行商定程序
T
^a {#B cLlfncI 6.high levels of assurance 高水平保证
ucj )t7O 4[3T%jA 7.compilation 编制
(nrrzOax ]tZ5XS 8.reliability 可靠性
R7KQ-+Zb
2H<? 9.relevance 相关性
04;y%~,}U/ L\og`L)5\ 10.professional skepticism 职业谨慎
uz4mHyS6 ?E2k]y6< 11.objectivity 客观性
4Uf+t?U9 i&,U);T 12. professional competence 专业胜任能力
L>UYR++<6 Jb-wvNJu 13.Senior/CPA-in-charge 项目经理
0iXqAa SEchF"KJQF 14.audit engagement letter 业务约定书
]@J}f}Mjo "|DR"rr'j 15.recurring audit 连续审计
zs"AYxr 8"LaP3U 16.the client 委托人
^qbX9.\ 1MJ]Gh]5 17.change
CPA 更换
注册会计师 5 J|;RtcR |/fbU_d 18.the existing CPA 现任注册
会计师
zFi+
6I$ z% /ww
7H 19.the successor CPA 后任注册
会计师 !
T,7 #>'1oC{ 20.the preceding CPA前任
注册会计师 ap%o\&T; Y)u}+Yg 21.issue the audit report 出具审计报告
^RWt Mty]LMK 22.expert 专家
UuT[UB=x5 IVNNiNN*5 23.the board of directors 董事会
?XOeMI Rg[e~## 24.knowledge of the entity‘ s business 了解被审计单位情况
cn\& ;55v oh@r0`J]x 25.assess material misstatement risks评估重大错报风险
9_>4~!x` 4}LF>_+= 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
u}%&LI`. ,t+ATaOF 27.a general knowledge of —— 初步了解―――的情况
<Z8] W1) '*,4F' 28.a more knowledge of—— 进一步了解的情况
''v1Pv- ^LU[{HZV 29.the prior year‘s working papers 以前年度
工作底稿
#6H<JB Y|VzeJC 30.minutes of meeting 会议纪要
|16
:Zoq aq5<Ks `r 31.business risks 经营风险
l.)N dY-a,ch"8p 32.appropriateness 适当性
Y!7P>?)`,X j=AJs< 33.accounting estimate 会计估计
2mlE;.}8 Z],"<[E 34.management representations 管理层声明
qBNiuV;* <aHt6s' 35.going concern assumption 持续经营假设
F{"%ey"> W"-nzdAJ5 36.audit plan 审计计划
Mc}x]j`f (
&*F`\ 37.significant audit areas 重点审计领域
4a @iR2e :9h8q"T 38.error 错误
yY| . bp$jD
39.fraud舞弊
_uu:)% G2^DukK. 40.modified or additional procedures 修改或追加审计程序
nDOIE)# ~Op1NE 41.misappropriation of assets 侵占资产
r#Fu<so, a
2rv4d= 42.transactions without substance 虚假交易
_N:h&uw l46F3C| 43.unusual pressures 异常压力
kxmS k`AJ$\= 44.the suspected noncompliance 涉嫌存在违法行为
d$TW](Bby \O:xw-eG
45.materialiy 重要性
"QF083$ }6bLukv 46.exceed the materiality level 超过重要性水平
*@&
"MZ/M =@w:
47.approach the materiality level 接近重要性水平
~ 9;GD4 |:#mw1 48.an acceptably low level 可接受水平
L&N"&\K2U |i`@!NrFL 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
gCJ'wv)6|% 4r. W:}4: 50.misstatements or omissions 错报或漏报
vRq xZN V3o AZ34) 51.aggregate 总计
_5T7A><q< (6BCFl:/Q< 52.subsequent events 期后事项
jyGVb no` -"zu"H~t4 53.adjust the financial statements 调整财务报表
!
-c*lb F&*M$@u5 54.perform additional audit procedures 实施追加的审计程序
K8J2eV\
n{t',r50 55.audit risk 审计风险
QVW6SY T,uIA] 56.detection risk 检查风险
[!&k?.*;< FZnHG;af 57.inappropriate audit opinion 不适当的审计意见
5 DB>zou
w4'K2 7 58.material misstatement 重大的错报
MI(i%$R-A pCmJY 59.tolerable misstatement 可容忍错报
$ t $f1? [bv@qBL 60.the acceptable level of detection risk 可接受的检查风险
&XRFX 5gP V@:=}*E 查看《
注会考试《审计》中的128个英文单词(二) 》
!)3s <{k# d&bc>Vt