LPX@oh a dPgN*Bdv 1.audit
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+C> If>k~aL7I 2.attestation 鉴证
yM>:,T S d|CSWcU 3.credibility 可信赖程度
XcB!9AIO h'YC!hjp 4.audit of financial statements 财务报表
审计 |1C=Ow*" iV;X``S 5.agreed-upon procedures 执行商定程序
]8FSs/4 XoEiW R 6.high levels of assurance 高水平保证
xU+c?OLi &Iv3_T<AF 7.compilation 编制
tQE=c7/M \9TCP;{ 8.reliability 可靠性
KR4X&d6 0)n#$d> 9.relevance 相关性
XMo#LS c+$alwL~ 10.professional skepticism 职业谨慎
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I:M]#aFD }qU(G3 12. professional competence 专业胜任能力
k/bY>FY2r 6cH.s+ 13.Senior/CPA-in-charge 项目经理
}tue`">h kSj,Pl\NC 14.audit engagement letter 业务约定书
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{{ 0Snl_@s 15.recurring audit 连续审计
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lX_ ^-Ob($(\ 16.the client 委托人
L:UJur% KY 085Fvs 17.change
CPA 更换
注册会计师 =yo?] ZS Ca}T)]// 18.the existing CPA 现任注册
会计师
xQ4 5B`$ L-Qc[L 19.the successor CPA 后任注册
会计师 OSACH0h B>sSl1opI 20.the preceding CPA前任
注册会计师 2\Bt~;EIx )fSO|4 21.issue the audit report 出具审计报告
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23.the board of directors 董事会
a&oz<4oT /4x3dwXW@ 24.knowledge of the entity‘ s business 了解被审计单位情况
esE5#Yq4.k V`:iun^f 25.assess material misstatement risks评估重大错报风险
^APPWQUl 6aC'\8{h 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
,m ^q> $&IF#uDf 27.a general knowledge of —— 初步了解―――的情况
f Cg"tckE K(bid0Y 28.a more knowledge of—— 进一步了解的情况
cTlitf9 v&}+ps_W 29.the prior year‘s working papers 以前年度
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rBNl%+ sB .A 12Co 30.minutes of meeting 会议纪要
>IZ|:lsxE Gp*U2LB 31.business risks 经营风险
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&! >.Y 32.appropriateness 适当性
<zUU` x@^Kd*fo 33.accounting estimate 会计估计
q]PeS~PjF\ n`'v8 `a] 34.management representations 管理层声明
S#gIfb<D 4-ijuqjN 35.going concern assumption 持续经营假设
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h"0Cc) B?o ?LI 36.audit plan 审计计划
B_Qi z +NxO!y 37.significant audit areas 重点审计领域
FUy!j|W6f h$\+r< 38.error 错误
H_3-"m &3 [+7 Nu 39.fraud舞弊
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2Mqac:L ';T=kS<^_ 41.misappropriation of assets 侵占资产
vpTYfE 42 6l:>D( 42.transactions without substance 虚假交易
LHy-y%?i |n9q4*dN 43.unusual pressures 异常压力
R.ZC|bPiD bBwMx{iNNz 44.the suspected noncompliance 涉嫌存在违法行为
Z?XgY\(a(Q z'iAj 45.materialiy 重要性
pS [nKcyj mv%Zh1khn/ 46.exceed the materiality level 超过重要性水平
'VH%cz* c{X>i>l> 47.approach the materiality level 接近重要性水平
i^Ba?r;* SM3qPlsF 48.an acceptably low level 可接受水平
X{8/]'( g7>p, 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
(t^&L f[S$Gu4- 50.misstatements or omissions 错报或漏报
6x6xv:\ ]J`yh$a 51.aggregate 总计
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hu=b, kTCWyc 53.adjust the financial statements 调整财务报表
| dLA D4% +i %,+3#6 54.perform additional audit procedures 实施追加的审计程序
[ij8h,[~] e+_~a8 -| 55.audit risk 审计风险
RU r0K#] f76bEe/B9 56.detection risk 检查风险
vbol70 cwe@W PE2 57.inappropriate audit opinion 不适当的审计意见
aWtyY[= @|7Ma/8v 58.material misstatement 重大的错报
qa|"kRCO E~k_4z%M 59.tolerable misstatement 可容忍错报
lDBn3U&z> d{~5tv- H 60.the acceptable level of detection risk 可接受的检查风险
^:c:~F6J p-KMELB 查看《
注会考试《审计》中的128个英文单词(二) 》
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