}F1Asn ANPG3^w 1.audit
审计 >> cW0I/` xLIyh7$t 2.attestation 鉴证
KeyKLkg> .:H'9QJg 3.credibility 可信赖程度
%enJ[a%Qg ,;6%s>Cvd( 4.audit of financial statements 财务报表
审计 q"Bd-?9 UP-2{zb |? 5.agreed-upon procedures 执行商定程序
PE7V1U#$o, =x w:@(]{ 6.high levels of assurance 高水平保证
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DOQA [vtDtwL 7.compilation 编制
4oF,;o+v\4 R@WW@ Of 8.reliability 可靠性
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, ip'v<%,Q3" 9.relevance 相关性
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{e -6 v?iiZr 10.professional skepticism 职业谨慎
z*nztvY@e H?opG<R=ek 11.objectivity 客观性
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Sd&I:? F4(;O7j9 12. professional competence 专业胜任能力
F-Z>WC{+ P9\y~W 13.Senior/CPA-in-charge 项目经理
y~_x ?_pd#W=! 14.audit engagement letter 业务约定书
Ypm*or JBQ>"X^ 15.recurring audit 连续审计
#euOq 21$^k5 16.the client 委托人
k'$7RjCu 3!;o\bgK 17.change
CPA 更换
注册会计师 0T3r#zQ F`Vp 18.the existing CPA 现任注册
会计师
s5 Fn("h]n ICo Z<;p 19.the successor CPA 后任注册
会计师 tSDp>0yZ3 -'W:P'BG 20.the preceding CPA前任
注册会计师 hQSJt[8My 'H1"z!] 21.issue the audit report 出具审计报告
yyR@kOGga :\#]uDT2= 22.expert 专家
UIQ=b;J9 hy"p8j7_ 23.the board of directors 董事会
bVRxGn @l t[%=[pJHW 24.knowledge of the entity‘ s business 了解被审计单位情况
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V $ iEFS>kL8e 25.assess material misstatement risks评估重大错报风险
8HO)",+I b=Sl`&A 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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BcGQpv&x 27.a general knowledge of —— 初步了解―――的情况
]*S_fme BJ/#V) 28.a more knowledge of—— 进一步了解的情况
;LT#/t)}< A[d'*n[ 29.the prior year‘s working papers 以前年度
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L3Q1az!Ct qj|B #dU 30.minutes of meeting 会议纪要
7L:R&W6 \t&6$"n(B6 31.business risks 经营风险
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ldoN!J 32.appropriateness 适当性
Df/f&;` Z42v@?R.!W 33.accounting estimate 会计估计
[laX~(ND{ B<'V7#L_ 34.management representations 管理层声明
w1A&p [dL?N 35.going concern assumption 持续经营假设
o:Z*F0qm 7 -V_)FK2c 36.audit plan 审计计划
oB Bdk@ ?t.?f`(| 37.significant audit areas 重点审计领域
!"J* 8CSvg{B 38.error 错误
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I0jEhg%JZ zZh`go02E 40.modified or additional procedures 修改或追加审计程序
<F.Ol/'h IO_H%/v"jC 41.misappropriation of assets 侵占资产
ow`c B GrQAho 42.transactions without substance 虚假交易
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@19a6:Co 43.unusual pressures 异常压力
yxQAO_C ^lMnwqx< 44.the suspected noncompliance 涉嫌存在违法行为
+#H8d1^5 5BCaE)J 45.materialiy 重要性
$BBfsaJPT N$,)vb< 46.exceed the materiality level 超过重要性水平
/~tfP }>XSp)"{l 47.approach the materiality level 接近重要性水平
u!`C:C' >%3c 1 48.an acceptably low level 可接受水平
2RXGY m<f{7]fi5 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
`oz7Q(` kWz%v 50.misstatements or omissions 错报或漏报
&%r#eB?7 /eMZTh*1P 51.aggregate 总计
D\l.?<C g4$%)0x% 52.subsequent events 期后事项
G =4 y!y ~D=@4(f8| 53.adjust the financial statements 调整财务报表
O}D8 CC-:dNb 54.perform additional audit procedures 实施追加的审计程序
tr/dd&(Y1 ^{K8uN7 55.audit risk 审计风险
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CGe'z d,+n,;6Cf 57.inappropriate audit opinion 不适当的审计意见
S'JeA>L xA5$!Oq7 58.material misstatement 重大的错报
EXFxiw ;Gs**BB& 59.tolerable misstatement 可容忍错报
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F 9cmJD5OO 查看《
注会考试《审计》中的128个英文单词(二) 》
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