fizW\f8ai Z Qlk 5 1.audit
审计 [3X\"x5@V u.yR oZ8/! 2.attestation 鉴证
E7O3$B8 S]@;`_?m{ 3.credibility 可信赖程度
;Ci:d* :|(YlNUv 4.audit of financial statements 财务报表
审计 ug,AvHEnB o%'1=d3R1Q 5.agreed-upon procedures 执行商定程序
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_h K3mP 6Z#2 7.compilation 编制
5ih>x3S1/ !Q"L)%)'A 8.reliability 可靠性
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e\X[\ve )<HvIr(xr 10.professional skepticism 职业谨慎
a8TtItN w!"A$+~ 11.objectivity 客观性
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Va waMV6w)< 12. professional competence 专业胜任能力
r]Hrz'C` z*T41;b 13.Senior/CPA-in-charge 项目经理
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;:Goa 'TYO-'aC 14.audit engagement letter 业务约定书
fBh" 4AL,=C3 15.recurring audit 连续审计
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DY :?/ 16.the client 委托人
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CPA 更换
注册会计师 b#@xg L*D Y[e.1\d' 18.the existing CPA 现任注册
会计师
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会计师 A!GvfmzqIn X_'tgP9 20.the preceding CPA前任
注册会计师 r??_2>Q (^W}uDPCB 21.issue the audit report 出具审计报告
S$SCW<LuN c9c]1XJ 22.expert 专家
XcNL\fl1 /$%&fo\[ 23.the board of directors 董事会
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f) 24.knowledge of the entity‘ s business 了解被审计单位情况
^GV'Y eTjPztdJbx 25.assess material misstatement risks评估重大错报风险
~Q=;L>Qd I+Fy)=DO9 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
UA'bE~i wDi/oH/H 27.a general knowledge of —— 初步了解―――的情况
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`ZL^+h<b>M TNh&g. 29.the prior year‘s working papers 以前年度
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gwIR3u a4uy}@9z 31.business risks 经营风险
>3g`6d )7Hx<?P 32.appropriateness 适当性
[<i3l'V/[ qy?$t:*pp 33.accounting estimate 会计估计
@ *Jbp VEa"^{,w 34.management representations 管理层声明
>]_6|Wfl 6v{&, q 35.going concern assumption 持续经营假设
d>#',C#; zATOFV 36.audit plan 审计计划
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p<r`PM2 37.significant audit areas 重点审计领域
)}$rgYKJ ;^s|n)F#c 38.error 错误
,l!>+@ m^BXLG:b 39.fraud舞弊
7_3 6xpw 2Rys:$ 40.modified or additional procedures 修改或追加审计程序
\6GNKeN 'O 7:=l 41.misappropriation of assets 侵占资产
1d!s8um; [pms>TQ2 42.transactions without substance 虚假交易
u0)O Fz 851BOkRal4 43.unusual pressures 异常压力
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DMA7eZf'Hv V1P]pP 45.materialiy 重要性
&b~X&{3, uN?Lz1W\; 46.exceed the materiality level 超过重要性水平
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k ]gPMhe 7gLk~* 48.an acceptably low level 可接受水平
CUTjRWQ lNc0znY 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
C &@'oLr `Gxb98h/r 50.misstatements or omissions 错报或漏报
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Jo8fMG\P x]Nx,tt 53.adjust the financial statements 调整财务报表
g_PP9S_? QgH{J80 54.perform additional audit procedures 实施追加的审计程序
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i(Ns#+ 55.audit risk 审计风险
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'b 5mVO9Qj 56.detection risk 检查风险
>8{{H"$;( VJA/d2Oys 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
V*?QZ;hCP Z;u3G4XlF 59.tolerable misstatement 可容忍错报
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{_D#It ~f[;(?39xZ 60.the acceptable level of detection risk 可接受的检查风险
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q42+5 查看《
注会考试《审计》中的128个英文单词(二) 》
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