$z,rN\[ 8+mu'RZ X 1.audit
审计 Q=u [j|0mc $aC%&&+wG 2.attestation 鉴证
J;5G]$s ecdM+kP 3.credibility 可信赖程度
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审计 fn3DoD+I .22}=z 5.agreed-upon procedures 执行商定程序
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`A-K WR zIK09@ 6.high levels of assurance 高水平保证
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tSX,*cz 7.compilation 编制
p?,T%G+gqO m?y'Y` 8.reliability 可靠性
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+d 9.relevance 相关性
0?w4 }>yQ!3/i 10.professional skepticism 职业谨慎
,|^ lqY q^Ui2 11.objectivity 客观性
91oAg[@4G z)fg>?AGr 12. professional competence 专业胜任能力
+5N09$f;R F* _ytL 13.Senior/CPA-in-charge 项目经理
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/e&, UNCI"Mjb 14.audit engagement letter 业务约定书
um=qT)/D #@Rtb\9 15.recurring audit 连续审计
Y;1J`oT Clmz}F 16.the client 委托人
9RQw6rL O[5u6heNMr 17.change
CPA 更换
注册会计师 Senb_? (i@B+c 18.the existing CPA 现任注册
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J%1 2Ey@6 iu+rg(*% 19.the successor CPA 后任注册
会计师 ,3bAlc8D7 t}>"nr0 20.the preceding CPA前任
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9> x:V UEH+E&BCC 21.issue the audit report 出具审计报告
~PA6e+gmL %-O[%Dy 22.expert 专家
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23.the board of directors 董事会
$@eFSA5k,7 =`f"8,5 24.knowledge of the entity‘ s business 了解被审计单位情况
.ZVo0 _<7e5VR 25.assess material misstatement risks评估重大错报风险
HyJ&;4rf F(;95TB 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
GcHZ&m4 !^IAn 27.a general knowledge of —— 初步了解―――的情况
P3+?gW' ,7^,\ ,-m 28.a more knowledge of—— 进一步了解的情况
:M\3.7q ='vkd=`Si 29.the prior year‘s working papers 以前年度
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(E<QA qAirH1# 30.minutes of meeting 会议纪要
>OW>^%\!1 *K=Yrisz 31.business risks 经营风险
}x+s5a;!3/ }Oe9Zq 32.appropriateness 适当性
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=Y<RG"]a&J b:YyzOqEu 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
4qmaL+Q O_[]+5.TX 36.audit plan 审计计划
|C3~Q{A '/GZ,~q 37.significant audit areas 重点审计领域
~/1eF7 BV512+M 38.error 错误
l ArDOFl]x Z >F5rkJ 39.fraud舞弊
{aYCrk1 JTfG^Nv>K 40.modified or additional procedures 修改或追加审计程序
&&sCaNb ?%wM 8? 41.misappropriation of assets 侵占资产
zR6^rq* YfUUbV 42.transactions without substance 虚假交易
G&v. cF#Y' <:Z-zQp)? 43.unusual pressures 异常压力
K0z@gWGE P'p5-l UK 44.the suspected noncompliance 涉嫌存在违法行为
mIkc+X $ZfoJR]% 45.materialiy 重要性
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DgRA\[c s5D<c'- 47.approach the materiality level 接近重要性水平
8jm\/?k| qFg"!w 48.an acceptably low level 可接受水平
E|5lm A Z& ]@Ao 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
O/bpm-h`8c 5$Aiez~tBq 50.misstatements or omissions 错报或漏报
_)F0oC { RlnJlY/ 51.aggregate 总计
6/&aBE= HT6+OK(~dJ 52.subsequent events 期后事项
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[Q 3FpS o+ 53.adjust the financial statements 调整财务报表
QP0[ G2e0\}q 54.perform additional audit procedures 实施追加的审计程序
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xf|L>= 55.audit risk 审计风险
7(<z= F *m9,_~t 56.detection risk 检查风险
&a];"2 4.}J'3 . 57.inappropriate audit opinion 不适当的审计意见
{ehAF=C 2[Q/|D}}| 58.material misstatement 重大的错报
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a<ztA:xt|1 59.tolerable misstatement 可容忍错报
_/%,ZoZ2 of>"qrdZ 60.the acceptable level of detection risk 可接受的检查风险
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u)AIvF{ 查看《
注会考试《审计》中的128个英文单词(二) 》
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