?>gr9w\ 0vMKyT3 c 1.audit
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?K\c4N 2.attestation 鉴证
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0XBH_ JEP9!y9y 3.credibility 可信赖程度
RS@G.| SA%)xGRW 4.audit of financial statements 财务报表
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UXwI?2L 5.agreed-upon procedures 执行商定程序
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j8^zE,Z }?HWUAL\ 7.compilation 编制
#5iwDAw:|r ][XCpJ)8 8.reliability 可靠性
$FZcvo3@*S ZoCk]hk 9.relevance 相关性
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Yv voJJoy% 10.professional skepticism 职业谨慎
|qU~({=b 6uX,J(V, 11.objectivity 客观性
APCE}%1U IIF <Zkpb 12. professional competence 专业胜任能力
1qp"D_h kUr/*an 13.Senior/CPA-in-charge 项目经理
?JW/Stua tJGK9!MH{( 14.audit engagement letter 业务约定书
?30pNF| {!! 8 *ix 15.recurring audit 连续审计
1Ve~P"w -"XHN=H 16.the client 委托人
Os!x<r|r m/< @Qw 17.change
CPA 更换
注册会计师 4H{$zMq8 b'vIX<
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会计师
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会计师 Xo6zeLHO nB/`~_9 20.the preceding CPA前任
注册会计师 - rI4_Dl NceK>::56 21.issue the audit report 出具审计报告
PWO5R] Ds{DVdqA$c 22.expert 专家
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!FvL2L 23.the board of directors 董事会
J0o,ZH9 9V;A+d, 24.knowledge of the entity‘ s business 了解被审计单位情况
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Fc|N6I'o pr1kYMrqri 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
Y^XZ.R N Ff`V 27.a general knowledge of —— 初步了解―――的情况
1bjWWNzQA Zq:c2/\c} 28.a more knowledge of—— 进一步了解的情况
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' zhY]! 29.the prior year‘s working papers 以前年度
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NL'(/|) ke)<E98DC 30.minutes of meeting 会议纪要
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(-@I'CFd 14(ct 33.accounting estimate 会计估计
X9C:AGbp anORoK. 34.management representations 管理层声明
hI*6f3Vn(n *T.V5FB0S 35.going concern assumption 持续经营假设
TxTxyYd +6L.a3&(b 36.audit plan 审计计划
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-67!u; 37.significant audit areas 重点审计领域
?ea5k*#a |`+ (O 38.error 错误
kZfj"+p_S ?Iag-g9#=m 39.fraud舞弊
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i<_b HaR x(p0 40.modified or additional procedures 修改或追加审计程序
Vw`%|x"Xz ?q y*` 41.misappropriation of assets 侵占资产
.s|5AC[ GKG:iR) 42.transactions without substance 虚假交易
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$b,rF\ "5<YN# 43.unusual pressures 异常压力
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4z^~,7J^ QHtN_Q_F 46.exceed the materiality level 超过重要性水平
jPg[LZQ' Vq^b_^ 47.approach the materiality level 接近重要性水平
#(Yd'qKo xX8c>p 48.an acceptably low level 可接受水平
d-gcXaA-8 V2g"5nYT 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
xJOp~fKG X3y28 %R 50.misstatements or omissions 错报或漏报
gA 19f q}(f9 51.aggregate 总计
Hdjp^O! `*i:z' 52.subsequent events 期后事项
!.O;SG cu#r#0U- 53.adjust the financial statements 调整财务报表
I}awembw g M -8d*#_P 54.perform additional audit procedures 实施追加的审计程序
F'ez{B\AX GZmfE` 55.audit risk 审计风险
BM87f:d <W*6=HZ' 56.detection risk 检查风险
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/]8uO V0_^==Vs 57.inappropriate audit opinion 不适当的审计意见
n+s=u$%qn m,F4N$ 58.material misstatement 重大的错报
uTy00`1 tnq ZlS 59.tolerable misstatement 可容忍错报
V]Uc@7S/ -)DxF<8B 60.the acceptable level of detection risk 可接受的检查风险
+5%ncSJx ?` 2z8uD/ 查看《
注会考试《审计》中的128个英文单词(二) 》
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