>EIrw$V$ CZ tiWZ 1.audit
审计 .bfST.OA &7Kb]Ti 2.attestation 鉴证
]^'ZiyJX =v0~[E4 3.credibility 可信赖程度
)!,@m>0v{ usH%dzKK 4.audit of financial statements 财务报表
审计 B_&^ER5j 0;cuX@A/a? 5.agreed-upon procedures 执行商定程序
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kuO xwOE+ 6.high levels of assurance 高水平保证
Q|//Z TQ-KkH}y 7.compilation 编制
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3EOyq^I% 8.reliability 可靠性
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9.relevance 相关性
4 Py3I9 la`"$f 10.professional skepticism 职业谨慎
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#90c$ dc ]]y[t|6 12. professional competence 专业胜任能力
FG#nap{ 6t$N78U 13.Senior/CPA-in-charge 项目经理
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a 14.audit engagement letter 业务约定书
[gn[nP9 K?YEoz'y[ 15.recurring audit 连续审计
mATH*[Y EL +,jrU~ 16.the client 委托人
nx$bM(. `oXg<tivU 17.change
CPA 更换
注册会计师 ^O \q3HA_4 -XW8 LaQB 18.the existing CPA 现任注册
会计师
e^WqJ7j pN+I]NgQ 19.the successor CPA 后任注册
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注册会计师 ^'YHJEK |*1xrM:v~ 21.issue the audit report 出具审计报告
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;-Ado8 K1-+A2snhV 23.the board of directors 董事会
c/RT0xql* tvCcyD%w 24.knowledge of the entity‘ s business 了解被审计单位情况
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m+!u` 25.assess material misstatement risks评估重大错报风险
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J*a1BM h[y*CzG 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
mF~ys{"t %2YN,a4 27.a general knowledge of —— 初步了解―――的情况
+Lhe, -)>(8 f 28.a more knowledge of—— 进一步了解的情况
4znH$M>bU Z*Zc]hD 29.the prior year‘s working papers 以前年度
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T+(M8qb KG-y)qXu 30.minutes of meeting 会议纪要
I}_;A<U wA1Ey:q 31.business risks 经营风险
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N?@ 32.appropriateness 适当性
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.R J "R8.P/ 3 35.going concern assumption 持续经营假设
3? }; jQ)L pjS1 36.audit plan 审计计划
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. p !*5_pGe 38.error 错误
pbPz$Y HmW=t}! 39.fraud舞弊
^glX1 ) <8*A\& 40.modified or additional procedures 修改或追加审计程序
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gU+ss t@6w$5:} 42.transactions without substance 虚假交易
hRa\1Jt>a 3`xsK[ 43.unusual pressures 异常压力
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[A|(A$jl r1+c/;TpZ 45.materialiy 重要性
gt~9"I lQh~Q<[ge 46.exceed the materiality level 超过重要性水平
dV)Y,Yx0${ =,O/,2) 47.approach the materiality level 接近重要性水平
Qg[heND R08&cd#$ 48.an acceptably low level 可接受水平
/9P^{OZ;y zf`5>h| 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
(v]P<3% _a fciyso 50.misstatements or omissions 错报或漏报
hH#lTye z/)$D 51.aggregate 总计
J9NsHr:A[ 9U&~(; 52.subsequent events 期后事项
mZ]P[lQ'5 ix:2Z- 53.adjust the financial statements 调整财务报表
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P*_ (Z5qf 54.perform additional audit procedures 实施追加的审计程序
FMoJ"6Q 15o9CaQw4" 55.audit risk 审计风险
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~*zC`>Y 56.detection risk 检查风险
1X[73 ?0 HR(N(z! 57.inappropriate audit opinion 不适当的审计意见
@ <|6{N< /g13X,.H 58.material misstatement 重大的错报
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K#A 59.tolerable misstatement 可容忍错报
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tbw*H5!5 60.the acceptable level of detection risk 可接受的检查风险
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jk= 查看《
注会考试《审计》中的128个英文单词(二) 》
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