<p?&udqD @E53JKYhY 1.audit
审计 <d7V<&@o= 2spg?] 2.attestation 鉴证
=)OC|?9C\ l#wdpD a{ 3.credibility 可信赖程度
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ZyV 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
J%]D%2vnk` #DkD!dW(l 6.high levels of assurance 高水平保证
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mp]E4 7.compilation 编制
e|r0zw S O8N[Jl 8.reliability 可靠性
~H}en6Rc 2~;&g?T6 9.relevance 相关性
\BI/G L {ymI)Y^ 10.professional skepticism 职业谨慎
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11.objectivity 客观性
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dy>|cj 12. professional competence 专业胜任能力
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-} 13.Senior/CPA-in-charge 项目经理
$YG1z &VWlt2-R0h 14.audit engagement letter 业务约定书
>LF&EM] fj'jNE 15.recurring audit 连续审计
|H ;+1 ^`qPs/b 16.the client 委托人
.]}N55M aP>37s 17.change
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c~dM`2J, 18.the existing CPA 现任注册
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'?Iif#Z1 IdM*5Y>f 19.the successor CPA 后任注册
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M u:`y] 20.the preceding CPA前任
注册会计师 \T-~JQVj lz~J"$b 21.issue the audit report 出具审计报告
ev>oC~>s C/v}^#cLD 22.expert 专家
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`!w^0kZ :nQp.N*p 25.assess material misstatement risks评估重大错报风险
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5d 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
e4qj .b $<ddy/4 27.a general knowledge of —— 初步了解―――的情况
J^I7BsZ 5 z]\$=TE 28.a more knowledge of—— 进一步了解的情况
[l[{6ZXt >v0 :qN7| 29.the prior year‘s working papers 以前年度
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r7)@M%A Qp!Y.YnPd_ 30.minutes of meeting 会议纪要
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Iu%5 z \].J-^= 31.business risks 经营风险
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3=Eq&"W =p\Xy* 32.appropriateness 适当性
hswTn`f A'"-m)1P 33.accounting estimate 会计估计
U7%28#@ DcFCKji 34.management representations 管理层声明
]R Mb,hJ wR7aQg 35.going concern assumption 持续经营假设
V8'`nuC+ Gm&2R4 )EP 36.audit plan 审计计划
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lvufk VG| ]A!.9Ko}u 38.error 错误
Tj,2r]g`< YIDg'a+z 39.fraud舞弊
&LU'.jY `Ei"_W 40.modified or additional procedures 修改或追加审计程序
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!s-/0ugZ 41.misappropriation of assets 侵占资产
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Jg MCAXt1sL&E 42.transactions without substance 虚假交易
YkbO&~. 31 ]7z 43.unusual pressures 异常压力
%\yK5V5 caD5Pod4 44.the suspected noncompliance 涉嫌存在违法行为
$GF&x>]] fSV5 45.materialiy 重要性
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A( bhKV +oN 46.exceed the materiality level 超过重要性水平
KF$ %q(( ~_}4jnC 47.approach the materiality level 接近重要性水平
p}8ratmN FR' b`Xv: 48.an acceptably low level 可接受水平
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P_i2`. 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
K.h]JD]o /.-m}0h|W- 50.misstatements or omissions 错报或漏报
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51.aggregate 总计
0=,'{Vz}A T{~M iC6A 52.subsequent events 期后事项
?zE< 8OBF^r44R 53.adjust the financial statements 调整财务报表
-4`sqv ] F`D9Zfd 54.perform additional audit procedures 实施追加的审计程序
]n1D1 X)NWX9^;' 55.audit risk 审计风险
/'NUZ9 Heohe|an 56.detection risk 检查风险
n +dJc ct.Bg)E 57.inappropriate audit opinion 不适当的审计意见
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%a 58.material misstatement 重大的错报
6)+9G_ Wbs^(iUU} 59.tolerable misstatement 可容忍错报
n%U9iwJ. g$gVm:= 60.the acceptable level of detection risk 可接受的检查风险
K*[0dza$ oP,RlR 查看《
注会考试《审计》中的128个英文单词(二) 》
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