(9d & o-HT1Hc! 1.audit
审计 0mVNQxHI ="H%6S4' 2.attestation 鉴证
wlvgg !<";cw(q 3.credibility 可信赖程度
kD%( _K5 l'qg8 4.audit of financial statements 财务报表
审计 gD?l-RT> =qIp2c}Rx 5.agreed-upon procedures 执行商定程序
>=>2m2z= Or+U@vAnk 6.high levels of assurance 高水平保证
bJ%h53 w9imKVry 7.compilation 编制
pv&sO~!iC Qv-_ jZ 8.reliability 可靠性
=nS3p6>rZ 3d]S!=4H" 9.relevance 相关性
A)!*]o>U '<<t]kK[N 10.professional skepticism 职业谨慎
{P./==^0 aXYY:; 11.objectivity 客观性
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i0_hZ +'a^f5 12. professional competence 专业胜任能力
Avc%2+ x9g#<2w8 13.Senior/CPA-in-charge 项目经理
X_h}J=33Q cI*;k.KU 14.audit engagement letter 业务约定书
7}>E J Il'fL'3 15.recurring audit 连续审计
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7s!VR eym4=k ~ 16.the client 委托人
\2$|Ei7 Sm|6 %3 17.change
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oc`H}Wvn h]gp ^?= 19.the successor CPA 后任注册
会计师 S\=Nn7" `^&OF uee 20.the preceding CPA前任
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aX 4[eXe$ 21.issue the audit report 出具审计报告
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'ukcL7 22.expert 专家
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25?6gu*Z &QgR*,5eo 24.knowledge of the entity‘ s business 了解被审计单位情况
Rm( "=( vs4>T^8e 25.assess material misstatement risks评估重大错报风险
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,J@ 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
L8B!u9% N6:`/f+A>T 27.a general knowledge of —— 初步了解―――的情况
bH~dJFj/ ]=BB# 28.a more knowledge of—— 进一步了解的情况
7<R E_/] 0 H:X3y+ 29.the prior year‘s working papers 以前年度
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KWHY4 0=YI@@n) 30.minutes of meeting 会议纪要
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2) 31.business risks 经营风险
!Uo4,g6r+ oEv'dQ9 32.appropriateness 适当性
|6-nbj 9*M,R,y 33.accounting estimate 会计估计
y9ZvV0 W=?<<dVYD 34.management representations 管理层声明
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C U0YIL {Sh ;(.u^ 36.audit plan 审计计划
6=C<>c%+ \FaP|28h 37.significant audit areas 重点审计领域
ih3n<gXF Di{de` 38.error 错误
5 qA' TWTb?HP 39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序
!ohN!P7& SpBy3wd 41.misappropriation of assets 侵占资产
z1a7*)8P Ewz!O` 42.transactions without substance 虚假交易
HoAy_7-5 n@3>6_^rwT 43.unusual pressures 异常压力
;'1d1\wiDQ X?Q4} Y 44.the suspected noncompliance 涉嫌存在违法行为
*un^u-; c71y'hnT 45.materialiy 重要性
"[N!m1i:{ {!`6zBsP 46.exceed the materiality level 超过重要性水平
HzJz+ x: 6A ah9 47.approach the materiality level 接近重要性水平
lB4WKn=?Kl dO\"?aiD 48.an acceptably low level 可接受水平
3so%gvY.' i6Gu@( 8Q 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
/-s6<e! pgo$61 50.misstatements or omissions 错报或漏报
9gIrt 6 =_^X3z0 51.aggregate 总计
i.#:zU%o !)$Zp\Sg 52.subsequent events 期后事项
5h*p\cl!Y n6v6K1 53.adjust the financial statements 调整财务报表
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zc^!LrW< 54.perform additional audit procedures 实施追加的审计程序
<UCl@5g& %iB,IEw 55.audit risk 审计风险
l^}c! V]^$S"Tv 56.detection risk 检查风险
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,@G,|D 57.inappropriate audit opinion 不适当的审计意见
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+wZ62 ,r}6iFu 58.material misstatement 重大的错报
v@pky0 2AdDIVYC 59.tolerable misstatement 可容忍错报
KPki}'GO 73-p*o(pt 60.the acceptable level of detection risk 可接受的检查风险
I1J-)R+ *1"+%Z^ 查看《
注会考试《审计》中的128个英文单词(二) 》
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