fB+b}aoV *g;-H&` 1.audit
审计 f'6|OsVQ 1IgHc.s 2.attestation 鉴证
WjMS5^ _ +/?iCmW 3.credibility 可信赖程度
zx1:`K0bi @1R8-aa-r 4.audit of financial statements 财务报表
审计 Bfd-:`Jk )h^NR3N 5.agreed-upon procedures 执行商定程序
y5m!*=`l` ,kgF2K! 6.high levels of assurance 高水平保证
89cVJ4]g~! Q&M'=+T 7.compilation 编制
V8O.3fo`[` ?G?gy2 8.reliability 可靠性
mh;X~.98 (3*UPZv 9.relevance 相关性
y7<&vIEC &HM-g7|C0E 10.professional skepticism 职业谨慎
;5<-) cbKL$| 11.objectivity 客观性
s%;<O:x8o ad!(z[F'Y 12. professional competence 专业胜任能力
F3ZxhkF J<JBdk 13.Senior/CPA-in-charge 项目经理
AH.9A_dG _eLVBG35z 14.audit engagement letter 业务约定书
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OYf{?-QD {aN(d3c 16.the client 委托人
.9LL+d H]&!'\aUz 17.change
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~m8c){z 18.the existing CPA 现任注册
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OR+A_:c.D 2w?G.pO# 19.the successor CPA 后任注册
会计师 ,m07p~,V {TZE/A3D, 20.the preceding CPA前任
注册会计师 b2h":G|s OoP@-D"e 21.issue the audit report 出具审计报告
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s?O&ZB2GM[ QJ];L7Hbo 24.knowledge of the entity‘ s business 了解被审计单位情况
7unA"9=[4V %OI4a5V*l 25.assess material misstatement risks评估重大错报风险
<<3+g"enno Ugi5OKdj7) 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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Sa]mm/G ~4s-S3YzaM 28.a more knowledge of—— 进一步了解的情况
TC-f%1( J0Four#MD 29.the prior year‘s working papers 以前年度
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Mn"/#tXL- A9BxwQU# 31.business risks 经营风险
X}apxSd" ZBj6KqfST% 32.appropriateness 适当性
!C7<sZ`C 3 .)_uo0;o 33.accounting estimate 会计估计
/!bx`cKG ?;8M^a/ 34.management representations 管理层声明
96W4c]NT u[t>Tg2R 35.going concern assumption 持续经营假设
Y}/jR6hK >5i ?JUZ 36.audit plan 审计计划
0^>E`/ $DV-Ieb 37.significant audit areas 重点审计领域
}'jV/ '?R =P 38.error 错误
uAb 03Q szn%wZW 39.fraud舞弊
K%<GU1]-] b@-)Fy4d2 40.modified or additional procedures 修改或追加审计程序
-~'kP /E^ &5/JfNe3 41.misappropriation of assets 侵占资产
|B1Af &V;x 4 42.transactions without substance 虚假交易
2$ VTu+ W}k[slqZA 43.unusual pressures 异常压力
|Y4q+sDW Y?.gfEXSQo 44.the suspected noncompliance 涉嫌存在违法行为
7S2c|U4IM Ge9}8 45.materialiy 重要性
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/_y SbJh(V-pr 46.exceed the materiality level 超过重要性水平
M;@Ex`+?i *08+\ed"# 47.approach the materiality level 接近重要性水平
q+J0}y{#8) aZ/yCS7 48.an acceptably low level 可接受水平
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ULbP_y>(Y O &\<F T5 50.misstatements or omissions 错报或漏报
Gavkil {9:hg9;E* 51.aggregate 总计
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_y%( 52.subsequent events 期后事项
/~"AG l. >!G5]?taa 53.adjust the financial statements 调整财务报表
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I9:%@g]uYw lzI/\% 55.audit risk 审计风险
o7QK8# Q^kMCrp 56.detection risk 检查风险
hf[IEK ;>'SV~F 57.inappropriate audit opinion 不适当的审计意见
s3y}Yg y(ldO;. 58.material misstatement 重大的错报
?bCTLt7k tdb4?^.s 59.tolerable misstatement 可容忍错报
z8tt+AU ILIRI[7( 60.the acceptable level of detection risk 可接受的检查风险
} _VZ TR_(_Yd?36 查看《
注会考试《审计》中的128个英文单词(二) 》
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