f49kf** ~iw&^p|=K 1.audit
审计 ]`o5eByo E(qYCafC 2.attestation 鉴证
LyUn!zV$( g14*6O: 3.credibility 可信赖程度
t@RYJmW WlL(NrVA@@ 4.audit of financial statements 财务报表
审计 `s}* a"~o'W7 5.agreed-upon procedures 执行商定程序
(5a73%>@ Q&m85'r5X 6.high levels of assurance 高水平保证
` ]|X_!J- "SF0b jG9C 7.compilation 编制
wNONh`b vwR_2u 8.reliability 可靠性
D6SUzI1+H P-m_], 9.relevance 相关性
rK~-Wzwu =;Id["+ 10.professional skepticism 职业谨慎
PSrx! 570Xk\R@M 11.objectivity 客观性
3CUQQ_ G1:}{a5i_ 12. professional competence 专业胜任能力
*miG< VA/2$5Wu 13.Senior/CPA-in-charge 项目经理
Z0|5VLk,<{ <H[w0Z$ 14.audit engagement letter 业务约定书
jzvK;*N ]kh]l8t ^ 15.recurring audit 连续审计
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5: 16.the client 委托人
b#2)" V( j KU2 17.change
CPA 更换
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18.the existing CPA 现任注册
会计师
d[9,J?'OQ U }2@ 19.the successor CPA 后任注册
会计师 RK# 6JfC3X whI{?NP 20.the preceding CPA前任
注册会计师 ~Ps *i]n( AR"2?2<mJ7 21.issue the audit report 出具审计报告
|T#cq! E4#{&sRT 22.expert 专家
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t]c<HDCK 25.assess material misstatement risks评估重大错报风险
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] HG]ARgOB 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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< *i#2>=) 27.a general knowledge of —— 初步了解―――的情况
(6,:X ~Nh6po{ 28.a more knowledge of—— 进一步了解的情况
D2e-b BRFsw`c 29.the prior year‘s working papers 以前年度
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]+lT*6P* 3j#VKj+Uc 30.minutes of meeting 会议纪要
pj'gTQ),0 |N,^*xP(6 31.business risks 经营风险
;W0J v gW(l2,@ 32.appropriateness 适当性
*0U#Z]t N2h5@*1Y 33.accounting estimate 会计估计
qxRsq&_ Nr4Fp`b8 34.management representations 管理层声明
_/[qBe as07~Xvp- 35.going concern assumption 持续经营假设
L03I:IJ k|fM9E 36.audit plan 审计计划
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%Z;RY5 37.significant audit areas 重点审计领域
1N/4W6 &-/J~b)" 38.error 错误
/ Pjd" #rHMf%0 39.fraud舞弊
1$Up7=Dr= eDd&vf 40.modified or additional procedures 修改或追加审计程序
Z<U,]iZB UG vIH m 41.misappropriation of assets 侵占资产
,7nu;fOT[ DVQr7tQf 42.transactions without substance 虚假交易
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)St0}?I~ AFt- V 44.the suspected noncompliance 涉嫌存在违法行为
F"Dr(V tbQY&TO1 45.materialiy 重要性
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c-$X2Ak 46.exceed the materiality level 超过重要性水平
m?-)SA '{`KYKLP+ 47.approach the materiality level 接近重要性水平
rEr=Mi2 l4gH]!/@ 48.an acceptably low level 可接受水平
f:j:L79} e`Yj}i*bx] 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
8YSvBy (4Db%Iw 50.misstatements or omissions 错报或漏报
"t2T*'j{ 8;M,l2pmR{ 51.aggregate 总计
6@aH2+4+ l@4pZkdq 52.subsequent events 期后事项
DzC`yWstP pIIp61=$ 53.adjust the financial statements 调整财务报表
5?3 v;B6 (~@.9&cBD 54.perform additional audit procedures 实施追加的审计程序
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]n=z(2Z9lD Ioe.[&o6B 56.detection risk 检查风险
H_g]q /@"mQx~[q 57.inappropriate audit opinion 不适当的审计意见
QXI~Toddj UAjN 58.material misstatement 重大的错报
,):aU !19T=p/:$ 59.tolerable misstatement 可容忍错报
58?WO} *b;)7lj0h 60.the acceptable level of detection risk 可接受的检查风险
/5%'q~ M_O$]^I3w 查看《
注会考试《审计》中的128个英文单词(二) 》
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