.Qj`_q6= RzSN,bLR 1.audit
审计 ~Uz|sQ*G 1hp@.Fv 2.attestation 鉴证
w@f_TG"Vt wA)R7%& 3.credibility 可信赖程度
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06B)|s 4.audit of financial statements 财务报表
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UuA=qWC R?\8SdJ 5.agreed-upon procedures 执行商定程序
X]CaWxM qdu:kA:] 6.high levels of assurance 高水平保证
q`;URkjk |b7>kM}" 7.compilation 编制
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zUqK %s)E}cGH 8.reliability 可靠性
8@Km@o]? q+G1#5 9.relevance 相关性
zKWi9 bmddh2 10.professional skepticism 职业谨慎
ZNA?`Z)f A><%"9pZ 11.objectivity 客观性
!p9F'7;Y< Ri-wbYFaP 12. professional competence 专业胜任能力
QU4'x4YS x[oYN9O 13.Senior/CPA-in-charge 项目经理
O "h+i>|l h/w- &7t 14.audit engagement letter 业务约定书
,>jm|BTD { uc"u@ _M 15.recurring audit 连续审计
!kKKJ~,; 6ensNr~ea 16.the client 委托人
{S&&X&A`v YvHn~gNPhs 17.change
CPA 更换
注册会计师 SO&;]YO 0nd<6S+fs 18.the existing CPA 现任注册
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S9BJjo u@3w$"Pv1 19.the successor CPA 后任注册
会计师 jHZ<Gc Aws
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注册会计师 ouI0"R&@ 1FX-#Y`e 21.issue the audit report 出具审计报告
+Snjb0 x/<.?[A 22.expert 专家
yiU dUw/ Mf63 59 23.the board of directors 董事会
(TQXG^n$gY KKzvoc?Bt 24.knowledge of the entity‘ s business 了解被审计单位情况
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"869n37 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
J5"*OH:f xVPGlU 27.a general knowledge of —— 初步了解―――的情况
s5dh]vNN VQ;=-95P 28.a more knowledge of—— 进一步了解的情况
Sq'z<}o td~3N,S 29.the prior year‘s working papers 以前年度
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wtKh8^:YD xl^'U/ 30.minutes of meeting 会议纪要
2S4z$(x3 +1%6-g4" 31.business risks 经营风险
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wGaCj` 32.appropriateness 适当性
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=RP$sj #wyS?FP- 33.accounting estimate 会计估计
XTJ>y@ uwka 2aSS 34.management representations 管理层声明
U{Z>y?V/ @6SSk=9_S 35.going concern assumption 持续经营假设
^b~5zhY& >R<fm 36.audit plan 审计计划
wGH@I_cy> YovY0nO 37.significant audit areas 重点审计领域
K/-D 5U pS\>X_G3 38.error 错误
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2'U9!.o i.] zq 41.misappropriation of assets 侵占资产
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O)R0,OPb *&]l 43.unusual pressures 异常压力
cw.7YiU hd;I x%tq> 44.the suspected noncompliance 涉嫌存在违法行为
d#Ajb /(aX>_7jg 45.materialiy 重要性
s|'L0` <B !*gAGt_ 46.exceed the materiality level 超过重要性水平
bB-v ar @UJmbD{ 47.approach the materiality level 接近重要性水平
}[`?#`sW #Au&2_O 48.an acceptably low level 可接受水平
N3<Jh GB3B4)cX4Y 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
l0{DnQA>I F948%?a 50.misstatements or omissions 错报或漏报
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51.aggregate 总计
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52.subsequent events 期后事项
[B`P]}gL: 'wrpW# 53.adjust the financial statements 调整财务报表
(?y2@I} ~*Qpv&y) 54.perform additional audit procedures 实施追加的审计程序
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/g''-yT7# @/L. BfTz 57.inappropriate audit opinion 不适当的审计意见
5FI>T=QF w.p'Dpw 58.material misstatement 重大的错报
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j:3Hm0W3 59.tolerable misstatement 可容忍错报
|81N/]EER ~+yo;[1Yc 60.the acceptable level of detection risk 可接受的检查风险
a HL '(< ZF(=^.gc 查看《
注会考试《审计》中的128个英文单词(二) 》
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