bi y4d Snly UP~P 1.audit
审计 ,Y?sfp =o}"jVE 2.attestation 鉴证
%D$,;{ew 4D%9Rc0 G 3.credibility 可信赖程度
@$"J|s3M .o1^Oh 4.audit of financial statements 财务报表
审计 3nZ9m _\PNr.D8 5.agreed-upon procedures 执行商定程序
>h2%[j= HmfG$Z 6.high levels of assurance 高水平保证
S d/?& FsB^CxVg 7.compilation 编制
(6CN/A{qe _Y=2/*y^ 8.reliability 可靠性
aV o;~h~ SVlua@]ChU 9.relevance 相关性
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CdvX0*a +MbIB&fRCB 10.professional skepticism 职业谨慎
H.<a`mm8 2$_9cF Wm 11.objectivity 客观性
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E5el?=,i 12. professional competence 专业胜任能力
zl-2$}<a 9=w|)p ) 13.Senior/CPA-in-charge 项目经理
x^|V af KTvzOI8 14.audit engagement letter 业务约定书
jV#ahNq; 8zLY6@ 15.recurring audit 连续审计
<Llp\XcZ \T]EZ'+O 16.the client 委托人
(>6*#9#p 9YsR~SM 17.change
CPA 更换
注册会计师 Rj F'x PkE5|d*, 18.the existing CPA 现任注册
会计师
ANIz,LS )%SkJ 19.the successor CPA 后任注册
会计师 g-`~eG28D5 2)#K+O3c 20.the preceding CPA前任
注册会计师 lf>*Y.!@me ZKQ hbNT 21.issue the audit report 出具审计报告
%p^.\ch9 i,V;xB2 22.expert 专家
I/VxZ8T 6Ao%>;e* 23.the board of directors 董事会
,*4p?|A i |{Dd%4vK 24.knowledge of the entity‘ s business 了解被审计单位情况
a $"ib I$Qs;- ( 25.assess material misstatement risks评估重大错报风险
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>mI'!4d 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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+lQ 27.a general knowledge of —— 初步了解―――的情况
i{!T&8 `28};B> 28.a more knowledge of—— 进一步了解的情况
)!g{Sbl KZ!3j_pKy 29.the prior year‘s working papers 以前年度
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>FhK#*Pa SVjl~U-^ 30.minutes of meeting 会议纪要
pA{ 5V9 -p-B2?)A 31.business risks 经营风险
bifS 2>c w;Q;[:y 32.appropriateness 适当性
wU#F_De)R: V`adWXu 33.accounting estimate 会计估计
@i^~0A#q* QDpEb=|S 34.management representations 管理层声明
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S <-d 35.going concern assumption 持续经营假设
?JV|dM 7&KT0a* 36.audit plan 审计计划
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3E ^xf<nNF:p 38.error 错误
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_:- t_ksvWUo 39.fraud舞弊
Q'k\8'x Z~A@o""F 40.modified or additional procedures 修改或追加审计程序
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WO X1ZgSs+i 41.misappropriation of assets 侵占资产
BmHwu{n' MNH1D!} 42.transactions without substance 虚假交易
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AZegQY #W.vX?-'0 43.unusual pressures 异常压力
& cNy bYz&P`o} 44.the suspected noncompliance 涉嫌存在违法行为
CG'.:`t $3Z-)m 45.materialiy 重要性
I@Xn3oN '0$?h9" 46.exceed the materiality level 超过重要性水平
1 T130L \A`hj~ 47.approach the materiality level 接近重要性水平
"O8gJ0e >NB?&| 48.an acceptably low level 可接受水平
lTU$0CG I\qYkWg7 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
zI~owK)%Z do uc('@ 50.misstatements or omissions 错报或漏报
9Lh|DK,nV/ M MzGd:0b 51.aggregate 总计
g*w<* FgL,k 52.subsequent events 期后事项
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"RVcA", 53.adjust the financial statements 调整财务报表
fC}R4f7C UD~p'^.m_ 54.perform additional audit procedures 实施追加的审计程序
TpA\9N#$ azjEq$<M 55.audit risk 审计风险
[FUjnI l"n{.aL 56.detection risk 检查风险
c*d9'}E iYnEwAoN; 57.inappropriate audit opinion 不适当的审计意见
1b8p~-LsU bqanFQj 58.material misstatement 重大的错报
#d{=\$= Pmi#TW3X 59.tolerable misstatement 可容忍错报
Knhp*V? iR$<$P5 60.the acceptable level of detection risk 可接受的检查风险
p0.|< VL[)[~^ 查看《
注会考试《审计》中的128个英文单词(二) 》
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