6`j<l5-h ,s81rJ- 1.audit
审计 L]NYYP- 't ;/,+:V 2.attestation 鉴证
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g|Tno |vT=Nnu 3.credibility 可信赖程度
Oo$%Yh51~ T-!|l7V~f 4.audit of financial statements 财务报表
审计 U)b&zZc; 6d(b'S^ 5.agreed-upon procedures 执行商定程序
,gx$U@0Z cWc$yE' 6.high levels of assurance 高水平保证
o"f%\N0_8 n('VQ0b 7.compilation 编制
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7?a 8.reliability 可靠性
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{Xt 9.relevance 相关性
YFAnlqC B~e7w 4 10.professional skepticism 职业谨慎
-MsuBf a1_o.A 11.objectivity 客观性
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}bH\y B1HQz@^ 12. professional competence 专业胜任能力
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gwm23Rpj 13.Senior/CPA-in-charge 项目经理
8Q)y%7{6 #d$d&W~gE 14.audit engagement letter 业务约定书
J$<:/^t s+Cl 15.recurring audit 连续审计
UU-v;_oP jCam,$oE 16.the client 委托人
S/) ~c9vdK 17.change
CPA 更换
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E /XbY<pj 18.the existing CPA 现任注册
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Sk!v,gx b^@`uDb6 19.the successor CPA 后任注册
会计师 M_|M&lR> pC55Ec< 20.the preceding CPA前任
注册会计师 0 %C!`7 {lTR/ 21.issue the audit report 出具审计报告
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{8ld:ZP 8UjCX[v 23.the board of directors 董事会
DKf}47y G >I. 24.knowledge of the entity‘ s business 了解被审计单位情况
}u38:(^`ai (0O`A~M3 25.assess material misstatement risks评估重大错报风险
VuP#b'g=|] F<H`8*q9 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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&Xb < O[3q9*( 27.a general knowledge of —— 初步了解―――的情况
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lR |F8;+nAVF# 28.a more knowledge of—— 进一步了解的情况
xF2f/y v GulM<YY 29.the prior year‘s working papers 以前年度
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E5v|SFD Q'>_59 30.minutes of meeting 会议纪要
}39M_4a& eYnLZ&H5O 31.business risks 经营风险
}UJdE#4 @#G6z`, 32.appropriateness 适当性
]Hv*^Bak ,APGPE}I[ 33.accounting estimate 会计估计
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34.management representations 管理层声明
^F;Z%5P= : 8p2Jxm 35.going concern assumption 持续经营假设
L|dab{9 IIYX|;1}X 36.audit plan 审计计划
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Z7 btr x?k( 37.significant audit areas 重点审计领域
qP%Smfp6 LRfFn^FPM 38.error 错误
q[Sp|C6x Sm~? zU[k/ 39.fraud舞弊
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EZ`mj 40.modified or additional procedures 修改或追加审计程序
!>"INmz [:/7OM 41.misappropriation of assets 侵占资产
A3<P li * wQZ' 42.transactions without substance 虚假交易
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_s*uF_:3 C {H' 45.materialiy 重要性
tZ*f~yW 7csl1|U 46.exceed the materiality level 超过重要性水平
oeRYyJ mt&JgA/ 47.approach the materiality level 接近重要性水平
tCF0Ah ! X#3w-K 48.an acceptably low level 可接受水平
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%6eUhj 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
(ZR"O8 Tk=3"y+u[ 50.misstatements or omissions 错报或漏报
+s 0Bt ' <(lSNGv5N 51.aggregate 总计
u5B/Em7,0 `r bqYU0 52.subsequent events 期后事项
S#z8H+' xb_:9 53.adjust the financial statements 调整财务报表
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a;6\T*iJ! 1:Gd{z 55.audit risk 审计风险
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56.detection risk 检查风险
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-H;y_^2 57.inappropriate audit opinion 不适当的审计意见
zt%Fvn4/pF c&W.slE6 58.material misstatement 重大的错报
r1?FH2Ns vrDRSc6_ 59.tolerable misstatement 可容忍错报
6242qb _cs9R% 60.the acceptable level of detection risk 可接受的检查风险
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F&? 0PbIWy' 查看《
注会考试《审计》中的128个英文单词(二) 》
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