$1g1Bn J\P6 1.audit
审计 2,wwI<=E' ()48> || 2.attestation 鉴证
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rOhA9 3.credibility 可信赖程度
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审计 aL%E# ^H&U_ 5.agreed-upon procedures 执行商定程序
5dB62dqN nwh @F1| 6.high levels of assurance 高水平保证
vFB^h1k~.M "?.#z]'] 7.compilation 编制
2 rr=FJ 1Dl6T\20 8.reliability 可靠性
u>n"FL'e >=|p30\b 9.relevance 相关性
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q8~# 10.professional skepticism 职业谨慎
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r5Tdp)S 11.objectivity 客观性
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,OZm 12. professional competence 专业胜任能力
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82;Z 50j8+xJPV 13.Senior/CPA-in-charge 项目经理
"X8jpg F,{mF2U*$ 14.audit engagement letter 业务约定书
"J`&"_CyZ msM1K1er 15.recurring audit 连续审计
XS">`9o! f+Sb>$ 16.the client 委托人
l6&\~Z( ]Ob|!L( 17.change
CPA 更换
注册会计师 s0^(yEcq Z sTtSM\Ac 18.the existing CPA 现任注册
会计师
4]uj+J a9z#l}IQ 19.the successor CPA 后任注册
会计师 ANy*'/f %KXiB6<4 20.the preceding CPA前任
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3$ W60Q z.!N|"4yr 21.issue the audit report 出具审计报告
EP 4]#]5 R2gV(L(!! 22.expert 专家
1XMR7liE XS [L-NHG 23.the board of directors 董事会
J6AHc"k. 7l=;I % 24.knowledge of the entity‘ s business 了解被审计单位情况
uI)twry]@ wDZ<UP=X 25.assess material misstatement risks评估重大错报风险
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"HX1qP 27.a general knowledge of —— 初步了解―――的情况
DS<1"4 b| lGl'A}]#$ 28.a more knowledge of—— 进一步了解的情况
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X!, 29.the prior year‘s working papers 以前年度
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FT@uZWgQ= &$F<]]& 30.minutes of meeting 会议纪要
6:]N% |)29"_Kk5 31.business risks 经营风险
K Lg1(W( lUm(iYv;H 32.appropriateness 适当性
8w&-O~M Ki\.w~Qs 33.accounting estimate 会计估计
~ELMLwn. %w*)7@,+- 34.management representations 管理层声明
!Qe;oMqy} 2}r=DAe0 35.going concern assumption 持续经营假设
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tNk 36.audit plan 审计计划
d,b4q&^X8 [y[d7V9_o 37.significant audit areas 重点审计领域
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,50 ~2w&+@dV% 40.modified or additional procedures 修改或追加审计程序
8Xotly CubQ6@, 41.misappropriation of assets 侵占资产
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h:YD$XE Cbw *?9d 43.unusual pressures 异常压力
7K1-.uQ z)qYW6o% 44.the suspected noncompliance 涉嫌存在违法行为
3!"N;Q" @ _Ey"k< 45.materialiy 重要性
Fb5U@X/vE g* q#VmE 46.exceed the materiality level 超过重要性水平
U(#<D7} H}^ ' 47.approach the materiality level 接近重要性水平
M&Ka^h;N SS=<\q#MS 48.an acceptably low level 可接受水平
eqo0{e *@2Bh4 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
SB_Tzp tIsWPt]Y 50.misstatements or omissions 错报或漏报
Z*%;;&? zfIo]M` 51.aggregate 总计
&L;ocd$ H U|.5tP 52.subsequent events 期后事项
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^\\3bW9}H %tCv-aX4 54.perform additional audit procedures 实施追加的审计程序
d7OygDb < [GLH8R 55.audit risk 审计风险
`fu_){ k ut=(; 56.detection risk 检查风险
X 'Ss#s>g e~o!Qm 57.inappropriate audit opinion 不适当的审计意见
M";qo6 "TV'}HH 58.material misstatement 重大的错报
)pB#7aEw |Wh3a# 59.tolerable misstatement 可容忍错报
51#*8u+L ~ZHjP_5Q 60.the acceptable level of detection risk 可接受的检查风险
{ZJO5* BQ@7^E[ 查看《
注会考试《审计》中的128个英文单词(二) 》
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