~^^ey17 K7hf m%`N 1.audit
审计 ]hj1.V+ Y/S3)o 2.attestation 鉴证
bJ|?5 f^)uK+:. 3.credibility 可信赖程度
q`aY.dD=O O8r"M8 4.audit of financial statements 财务报表
审计 Q@2tT&eL O$Vm#|$sq 5.agreed-upon procedures 执行商定程序
h6h1.lZ ^@Qi&g`lr? 6.high levels of assurance 高水平保证
VM]IL%AN PEBFN 7.compilation 编制
IMGqJc,7 <s-@!8*( 8.reliability 可靠性
,w%oSlOu -m160k3 9.relevance 相关性
QklNw6, be:phS4vz 10.professional skepticism 职业谨慎
eFSC^ ,%h!% nz! 11.objectivity 客观性
?4ILl>* ,Us2UEWNv 12. professional competence 专业胜任能力
cIr1"5POXK zw:C*sY 13.Senior/CPA-in-charge 项目经理
t;!]z-Y> z@~&Kwf\} 14.audit engagement letter 业务约定书
ey)u7-O v1r_Z($ 15.recurring audit 连续审计
Iv(Qa6( $W$# CTM 16.the client 委托人
5Vi]~dZu7 D4q>R; 17.change
CPA 更换
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6d]tLE 18.the existing CPA 现任注册
会计师
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B*}P 19.the successor CPA 后任注册
会计师 {KDgK "W@XP+POAY 20.the preceding CPA前任
注册会计师 Yu^H*b :B=8_M 21.issue the audit report 出具审计报告
UQ3@@:L_ y-# 22.expert 专家
_Dj<Eu_ iS"8X#[]N 23.the board of directors 董事会
`\jTpDV_W A)zPaXZ 24.knowledge of the entity‘ s business 了解被审计单位情况
Znta#G0 =dM.7$6) R 25.assess material misstatement risks评估重大错报风险
D#7_TKX j`R<90~/ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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u1KRuaF[ "#twY|wW 27.a general knowledge of —— 初步了解―――的情况
rKzlK 'U xP/OsaxN 28.a more knowledge of—— 进一步了解的情况
w,Z"W;| f<89$/w 29.the prior year‘s working papers 以前年度
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j/9WOIfa 2vc\= 30.minutes of meeting 会议纪要
fpvvV( 1TNz&=e 31.business risks 经营风险
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RzS|dGNQE 2QGMe} 33.accounting estimate 会计估计
L)F1NuR hOPe^e" 34.management representations 管理层声明
Sty!atEWT k&)K( 35.going concern assumption 持续经营假设
py{eX`(MS u 1ZJHry 36.audit plan 审计计划
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R\:p@w 5VR.o!h3I 37.significant audit areas 重点审计领域
F>dwL bnb oYz!O]j;a 38.error 错误
;1W6"3t-Y k6Ihc?HL 39.fraud舞弊
;8P_av}C [ -ISR7D 40.modified or additional procedures 修改或追加审计程序
QsF4Dl mG)8U{L 41.misappropriation of assets 侵占资产
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%V%}mD 42.transactions without substance 虚假交易
pkX v.D` w[(n> 43.unusual pressures 异常压力
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x;]x_fz 44.the suspected noncompliance 涉嫌存在违法行为
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01M>F lhqQCV 45.materialiy 重要性
+UxI{,L ]gu1# 46.exceed the materiality level 超过重要性水平
Ic'Q5kfM uBmxh%]C~ 47.approach the materiality level 接近重要性水平
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9]ED 48.an acceptably low level 可接受水平
S5N@\ x E0QPE5_ 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
]pnYvXf>! Dl%?OG< 50.misstatements or omissions 错报或漏报
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2FGx _Y nbGoJC:U 52.subsequent events 期后事项
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/D[dO6. 53.adjust the financial statements 调整财务报表
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m0Zc dK.R[aQ 54.perform additional audit procedures 实施追加的审计程序
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NH9WG LM:)j:gS6 55.audit risk 审计风险
pI>*u ]x e*:}$u8a 56.detection risk 检查风险
zPVd(V~(T 'M8aW!~ 57.inappropriate audit opinion 不适当的审计意见
xP{-19s1] @EHIp{0. 58.material misstatement 重大的错报
P-'_}*wxi R2 lXTW* 59.tolerable misstatement 可容忍错报
5`~mqqR5 ~:[!Uyp0b 60.the acceptable level of detection risk 可接受的检查风险
WfG(JJ Vclr2]eV4O 查看《
注会考试《审计》中的128个英文单词(二) 》
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