(e"\%p` _^ZBSx09) 1.audit
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U) 2.attestation 鉴证
Ll$,"}0T D4OJin^} 3.credibility 可信赖程度
Kcu*Z 6N\f>c 4.audit of financial statements 财务报表
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q /OD@Xl];K 5.agreed-upon procedures 执行商定程序
QnJd}(yN R$m?aIN 6.high levels of assurance 高水平保证
>,6%Y3 j^5VmG 7.compilation 编制
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9.relevance 相关性
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6Sw( Vi=u}(* 11.objectivity 客观性
^ *1hz< GT 5J` 12. professional competence 专业胜任能力
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R d-{1>\-_ 13.Senior/CPA-in-charge 项目经理
`E2RW{$A 9,jFQb(), 14.audit engagement letter 业务约定书
'T+v&M 9dCf@5] 15.recurring audit 连续审计
jdf3XTw [;Y*f,UG_- 16.the client 委托人
' e:rL. 'wA4yJ< 17.change
CPA 更换
注册会计师 M@]@1Q.p PfN[)s4F{R 18.the existing CPA 现任注册
会计师
O77^.B X1XmaO%A 19.the successor CPA 后任注册
会计师 GL-Pir LjySO2 20.the preceding CPA前任
注册会计师 /?%1;s:' sl_f+h0 21.issue the audit report 出具审计报告
X?aj0# Q ?_`X8Ok 22.expert 专家
e~ %=H 0n ePo ::: 23.the board of directors 董事会
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ff 24.knowledge of the entity‘ s business 了解被审计单位情况
}X9G(`N(} 'FM_5`& 25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
%7A?gY81 :Aa5,{v_ 27.a general knowledge of —— 初步了解―――的情况
`^df la 9P& \2/ { 28.a more knowledge of—— 进一步了解的情况
('6sW/F*ab "ph[)/u; 29.the prior year‘s working papers 以前年度
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FT6~\9m( L2IY$+=M 30.minutes of meeting 会议纪要
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Vt3%q &PUn,9 Rm 31.business risks 经营风险
y_M,p?]^, D+xPd< 32.appropriateness 适当性
JN-W`2 ipD/dx. 33.accounting estimate 会计估计
1StaQUB 8,L)=3m- 34.management representations 管理层声明
TFO4jjiC" GhR%f xe 35.going concern assumption 持续经营假设
85rjM#~ `Y,<[ Lnr 36.audit plan 审计计划
J\E?rT LAH.PcjPa 37.significant audit areas 重点审计领域
8X#\T/U vw*,_f 38.error 错误
r*g<A2g% a{\<L/\ 39.fraud舞弊
;<H\{w@D c JOT{ 40.modified or additional procedures 修改或追加审计程序
4Un%p7Y~ .zo>,*:t 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
Rg7~?b- \<%?=C'w~ 43.unusual pressures 异常压力
s:*" b' qa,i:T(w 44.the suspected noncompliance 涉嫌存在违法行为
*n_7~ZX bE1@RL 45.materialiy 重要性
-"5r-q q* "qhQJql 46.exceed the materiality level 超过重要性水平
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^7QiTt_ 64l(ru< 47.approach the materiality level 接近重要性水平
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XK .&rL>A2U 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
)|B3TjHC HME`7 dw? 50.misstatements or omissions 错报或漏报
(3N;- :xZ^Jq91 51.aggregate 总计
{Z1^/Fv3 .-}F~FES 52.subsequent events 期后事项
=j~Xrytn C%Fc%}[ 53.adjust the financial statements 调整财务报表
jd+U+8r >?(}F': 54.perform additional audit procedures 实施追加的审计程序
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THmmf_w@ 7i88iT 56.detection risk 检查风险
hIFfvUl mH9_HK.C 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
,XYtoZa gJ?Vk<hp 59.tolerable misstatement 可容忍错报
p_qJI@u8 A;gU@8m 60.the acceptable level of detection risk 可接受的检查风险
VP_S[+Zv~ W*9*^ 查看《
注会考试《审计》中的128个英文单词(二) 》
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