>usL*b0% ':q p05t 1.audit
审计 GB^B r6 edD)TpmE, 2.attestation 鉴证
No$3"4wk s*4dxnS_8 3.credibility 可信赖程度
@d_M@\r=j B:<VA= 4.audit of financial statements 财务报表
审计 D=$)n_F =*Lfl'sr_ 5.agreed-upon procedures 执行商定程序
Fcx&hj1gQ /xQTxh1;K 6.high levels of assurance 高水平保证
{_}I!`opr$ }b}m3i1 7.compilation 编制
hb-%_c"kq z{543~Og59 8.reliability 可靠性
Pfh mo $ <%^&2UMg 9.relevance 相关性
FwK]$4* KoRV%@I 10.professional skepticism 职业谨慎
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yD0T)2 11.objectivity 客观性
>!JS:5| iCoX&"lb 12. professional competence 专业胜任能力
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TL 13.Senior/CPA-in-charge 项目经理
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f>'O IBGrt^$M 14.audit engagement letter 业务约定书
]|@^1we <v2;p}A 15.recurring audit 连续审计
pCDmXB #Y!a6h+ 16.the client 委托人
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Y; 17.change
CPA 更换
注册会计师 !Cs_F&l"j qK+5NF| 18.the existing CPA 现任注册
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b>W%t R_KH"`q 19.the successor CPA 后任注册
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20.the preceding CPA前任
注册会计师 # _1`)VS ~u{uZ(~ 21.issue the audit report 出具审计报告
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? 22.expert 专家
baasGa3}s e.> P8C<& 23.the board of directors 董事会
0b>h$OU/ @~e5<:|5# 24.knowledge of the entity‘ s business 了解被审计单位情况
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[M,]? |pK!S 25.assess material misstatement risks评估重大错报风险
1oS/`) M:8R-c#![ 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
!if wJ]d&::@h 27.a general knowledge of —— 初步了解―――的情况
SBpL6~NW ;gkM{={`p 28.a more knowledge of—— 进一步了解的情况
9x8fhAy}4 ,}PgOJZ 29.the prior year‘s working papers 以前年度
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XX@ZQcN dG{A~Z z 30.minutes of meeting 会议纪要
r$1Qf}J3= KXy6Eno 31.business risks 经营风险
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fSmDPh 32.appropriateness 适当性
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hLV 33.accounting estimate 会计估计
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34.management representations 管理层声明
3Ul*QN{6 >%G1"d?j 35.going concern assumption 持续经营假设
^ c<Ve'- ^y::jK 36.audit plan 审计计划
)UR7i8]!0 I0-MRU~[K 37.significant audit areas 重点审计领域
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+R &gqja 39.fraud舞弊
s#11FfF` ]`K2N 40.modified or additional procedures 修改或追加审计程序
'NmRR]Q9 $]d^-{| 41.misappropriation of assets 侵占资产
qna8|3eP l-Z4Mq6*L 42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
V&5wRz+`W wj,=$RX 44.the suspected noncompliance 涉嫌存在违法行为
f8~_E siI;"? 45.materialiy 重要性
XTyxr KPF1cJ2N 46.exceed the materiality level 超过重要性水平
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hma8 N)T}P\l 47.approach the materiality level 接近重要性水平
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}tz7b# 48.an acceptably low level 可接受水平
C _Dn{ s_Sk0}e 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
p+eh%2Jm 6Oq7#3] 50.misstatements or omissions 错报或漏报
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)8AXm w<#!h6Y= 52.subsequent events 期后事项
{FkF kmW4:EA% 53.adjust the financial statements 调整财务报表
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+>,I1{u%& 54.perform additional audit procedures 实施追加的审计程序
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NR`%}Q 55.audit risk 审计风险
It(_v j%kncGS 56.detection risk 检查风险
%EH)&k h{Y",7]! 57.inappropriate audit opinion 不适当的审计意见
]kSG R Xvu(vA 58.material misstatement 重大的错报
!0+JbZ<%r| [JiH\+XLPs 59.tolerable misstatement 可容忍错报
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}%W# ?9/G[[( 60.the acceptable level of detection risk 可接受的检查风险
X'srL j. ?}oFg#m-<L 查看《
注会考试《审计》中的128个英文单词(二) 》
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