MDd2B9cy[ j 7O!uUQQ 1.audit
审计 wxvVtV{u>| Jzy:^PObT 2.attestation 鉴证
f1o^:}5x ga;t`5+d 3.credibility 可信赖程度
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审计 *(/b{!~ $}YN`:{ 5.agreed-upon procedures 执行商定程序
{Q]7!/>> Sw[*1C8 6.high levels of assurance 高水平保证
Dp} $q`F[ NP~3!b 7.compilation 编制
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E J6|y' _qt 9.relevance 相关性
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^ Q4N0j' QA 10.professional skepticism 职业谨慎
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=PjdL32 11.objectivity 客观性
S|yDGT1 lqAv 12. professional competence 专业胜任能力
H6$pA^ r>"l:GZ 13.Senior/CPA-in-charge 项目经理
w5Ucj*A\ C'sA0O@O 14.audit engagement letter 业务约定书
nvodP"iV =1O;,8` 15.recurring audit 连续审计
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16.the client 委托人
8<EU|/O |oR{c%z05 17.change
CPA 更换
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kCoEdQ_ \[B#dw# 19.the successor CPA 后任注册
会计师 BBl9<ne$ S^i<_?nwg 20.the preceding CPA前任
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j(_6.zf zj1_#=] 22.expert 专家
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9&+ U\YzE.G1]S 23.the board of directors 董事会
6WLq>Jo 2>Kn'p 24.knowledge of the entity‘ s business 了解被审计单位情况
D r6u0rx8 }\ya6Gi8 25.assess material misstatement risks评估重大错报风险
*}ZKQ dW|S\S'& 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
h61BIc@> ^p\n/#B 27.a general knowledge of —— 初步了解―――的情况
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xw1n;IO4 p;2NO& 29.the prior year‘s working papers 以前年度
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0qDRB >>h0(G| 30.minutes of meeting 会议纪要
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X'7@0 _w9:([_ 32.appropriateness 适当性
?NUDHUn_ <r8s=<: 33.accounting estimate 会计估计
M >s,I^ ~NwX,-ri 34.management representations 管理层声明
F8*P/<P1cK gBy7q09r 35.going concern assumption 持续经营假设
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vnv:YQV/ir I h 19&D 37.significant audit areas 重点审计领域
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*Cx3bg*Gan 38.error 错误
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1Qo2Z;h@ u-X P` 40.modified or additional procedures 修改或追加审计程序
$4rMYEn08 )Yw m_f-N 41.misappropriation of assets 侵占资产
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43.unusual pressures 异常压力
1}I%yOi) }!5+G:JAh 44.the suspected noncompliance 涉嫌存在违法行为
>l0D,-O]m vsCy? 45.materialiy 重要性
f\M;m9{( `F' >NNY 46.exceed the materiality level 超过重要性水平
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Ag (n~GKcA 47.approach the materiality level 接近重要性水平
#p|7\Y PQ`~qM:3st 48.an acceptably low level 可接受水平
oxgh;v* dIRSgJ` 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
)|i]"8I uSn<]OrZo` 50.misstatements or omissions 错报或漏报
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kX:d?*{KB >KnXj7 52.subsequent events 期后事项
Q.])En >i hG%J:} 53.adjust the financial statements 调整财务报表
M}b[;/~ lG!We'? 54.perform additional audit procedures 实施追加的审计程序
jMB&(r zD}2Zh] 55.audit risk 审计风险
*Z=:?4u t"L-9kCM 56.detection risk 检查风险
P[bj{lo *[O)VkL\%i 57.inappropriate audit opinion 不适当的审计意见
^bDh[O bpWEF b'f 58.material misstatement 重大的错报
~xP4}gs1 p:8&&v~I 59.tolerable misstatement 可容忍错报
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(}NKW Dwp-*QK^G 查看《
注会考试《审计》中的128个英文单词(二) 》
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