zof>S>5>R7 VJM n5v[V 1.audit
审计 S~+}_$ JVA JLq 2.attestation 鉴证
K9FtFd bz[+g,e2oA 3.credibility 可信赖程度
)1a3W7 -Cxk#-sb# 4.audit of financial statements 财务报表
审计 7FMg6z8~ 3F ;+D 5.agreed-upon procedures 执行商定程序
lm}mXFf# L&F0^ 6.high levels of assurance 高水平保证
)TxAhaz+ !GcH ) 7.compilation 编制
@x">e][B !Y3w]_x[: 8.reliability 可靠性
B:=*lU.n SrfDl* 9.relevance 相关性
qZlb?b" d-g&TSGd 10.professional skepticism 职业谨慎
~Rx[~a BlQu9{=n 11.objectivity 客观性
i~}[/^ 5V\\w~&/ 12. professional competence 专业胜任能力
S(jbPQT N^A&DrMF 13.Senior/CPA-in-charge 项目经理
z#*w Na&@[ yZbO{PMr 14.audit engagement letter 业务约定书
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WRQJ6B f5+a6s9 16.the client 委托人
ba^cw}5 a!}.l< ) 17.change
CPA 更换
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K&% 18.the existing CPA 现任注册
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WC,&p 0t<]Uf 19.the successor CPA 后任注册
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:e:jILQ[ 20.the preceding CPA前任
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NNPBE 21.issue the audit report 出具审计报告
*Z=K9y,IC =CEQYk-y1 22.expert 专家
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CY }wrZP}zM> 23.the board of directors 董事会
rxQn[ s8.O L_e 24.knowledge of the entity‘ s business 了解被审计单位情况
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y\b.0-z 25.assess material misstatement risks评估重大错报风险
f_X]2in Esw#D90q 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
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27.a general knowledge of —— 初步了解―――的情况
306C_M\$ L,0HX 28.a more knowledge of—— 进一步了解的情况
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.Ya]N+r* 29.the prior year‘s working papers 以前年度
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pc<")9U%/ "BZ6G` 30.minutes of meeting 会议纪要
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"> :BG/]7>|V 32.appropriateness 适当性
l@nkR&4[ "|V{@)!t 33.accounting estimate 会计估计
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@*'|8% 34.management representations 管理层声明
6,)!\1k ^?(A|krFg 35.going concern assumption 持续经营假设
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:-7`Lfi@% }Og zSnR 38.error 错误
EAp6IhW{ :<4:h.gO8 39.fraud舞弊
\Rop~gD Gd1%6}<~ 40.modified or additional procedures 修改或追加审计程序
>up'`K, C,+6g/{ 41.misappropriation of assets 侵占资产
gE]) z*tqX " &'Jw 42.transactions without substance 虚假交易
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R:kNAtK /~V.qisZ 44.the suspected noncompliance 涉嫌存在违法行为
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6?Ul)' 45.materialiy 重要性
12v5*G[X /`#sp 46.exceed the materiality level 超过重要性水平
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BCH c)gG 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
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~@.& 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
WJCEiH ^:W.R7| 50.misstatements or omissions 错报或漏报
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oB;EP a(&!{Y1bt 52.subsequent events 期后事项
|xyr6gY pe=Ou0 53.adjust the financial statements 调整财务报表
b}4k-hZL evryk,x 54.perform additional audit procedures 实施追加的审计程序
[?VYxX@ /WXy!W30< 55.audit risk 审计风险
",	 h"/FqO 56.detection risk 检查风险
pvM;2 4mSL*1j 57.inappropriate audit opinion 不适当的审计意见
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CKG 58.material misstatement 重大的错报
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E;\XZ<E 60.the acceptable level of detection risk 可接受的检查风险
c(Zar&z,E !U.Xb6 查看《
注会考试《审计》中的128个英文单词(二) 》
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