3KFw0(S/ nO{@p_3mi 1.audit
审计 n3w(zB xlQl1lOX 2.attestation 鉴证
W\xM$#)m -:92<G\D 3.credibility 可信赖程度
LwDm(gG N<bNJD} 4.audit of financial statements 财务报表
审计 E[N5vG< V_Owi5h 5.agreed-upon procedures 执行商定程序
A#&Q(g\YE (x7AV$N 6.high levels of assurance 高水平保证
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k moO=TGG;F 7.compilation 编制
-oGJPl {r >XzP'h 8.reliability 可靠性
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xi5/Wc6 9.relevance 相关性
6n9;t\'Gt }2qmL$ 10.professional skepticism 职业谨慎
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?p_O2#k Of|e]GR 11.objectivity 客观性
s':fv[% XI6LPA0% 12. professional competence 专业胜任能力
4}nsW}jCc B- 63IN 13.Senior/CPA-in-charge 项目经理
n7UZ&ab $.Fti-5 14.audit engagement letter 业务约定书
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(| 15.recurring audit 连续审计
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# ['F, 16.the client 委托人
$,+'|_0yM bJ8~/d]+ 17.change
CPA 更换
注册会计师 SZ+<0Y| FS.z lk\D= 18.the existing CPA 现任注册
会计师
**I9Nw!IH {4\hxyw 19.the successor CPA 后任注册
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lYr8m 20.the preceding CPA前任
注册会计师 k:(i sKIA ;1Kxqpz_i 21.issue the audit report 出具审计报告
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N7lWeF 22.expert 专家
H*U\P 2C!) <,S0C\la= 23.the board of directors 董事会
9T*%CI mPR(4Ol. 24.knowledge of the entity‘ s business 了解被审计单位情况
j\w>}Pc ,Mwyk1:xix 25.assess material misstatement risks评估重大错报风险
,}&E=5MF\ U].u) g$ 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
g*9jPwdG X8T7(w<0%f 27.a general knowledge of —— 初步了解―――的情况
, WF)GS|7V h-VpX6 28.a more knowledge of—— 进一步了解的情况
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1WZ! 29.the prior year‘s working papers 以前年度
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5( 31.business risks 经营风险
#UREFwSL [0GM!3YJ7 32.appropriateness 适当性
/*GRE#7S (]BZ8GOx 33.accounting estimate 会计估计
UXB[3SP I>b-w;cC 34.management representations 管理层声明
W%]sI n fTi,S)F' 35.going concern assumption 持续经营假设
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i kmM4KP#&| 36.audit plan 审计计划
4+mawyM K[LTw_oE 37.significant audit areas 重点审计领域
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3 _7a 9 0|X!Uw-Q%_ 38.error 错误
"m]"%MU78 z`uqK!v(K 39.fraud舞弊
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FT*K[+ih 40.modified or additional procedures 修改或追加审计程序
P[{w23`4 ^o't& 41.misappropriation of assets 侵占资产
P9J3Ii! v>Il# 42.transactions without substance 虚假交易
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2%YvY d"78w-S 43.unusual pressures 异常压力
N$ZThZqqv 3nBbPP_ 44.the suspected noncompliance 涉嫌存在违法行为
xJ9_#$ngeM -"5x? \.{m 45.materialiy 重要性
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wxZnuCO%H8 46.exceed the materiality level 超过重要性水平
yy?|q0 >p!d(J? 47.approach the materiality level 接近重要性水平
sZ-]yr\E" =ox#qg.5 48.an acceptably low level 可接受水平
$JmL)r mM~!68lR 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
*Kt7"J *Rshzv[ 50.misstatements or omissions 错报或漏报
S6H=(l58 !?tWWU%P) 51.aggregate 总计
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kTxzi t; n6Q0 52.subsequent events 期后事项
#RJy 5fb,-`m. 53.adjust the financial statements 调整财务报表
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}aK, 54.perform additional audit procedures 实施追加的审计程序
h_ ]3L/ nvD"_.K rJ 55.audit risk 审计风险
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$h ,@!8jar@w} 56.detection risk 检查风险
^iubqtT] {R8Q`2R 57.inappropriate audit opinion 不适当的审计意见
iCN@G&rVw P0Na<)\'Y! 58.material misstatement 重大的错报
|d D! @K +,>f-kaV 59.tolerable misstatement 可容忍错报
@.*[CC;& /db?ltb 60.the acceptable level of detection risk 可接受的检查风险
nAF@47Wo p"H8;fPA0 查看《
注会考试《审计》中的128个英文单词(二) 》
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