'ffOFIz|=I en6oFPG 1.audit
审计 baVSQtda oI6o$C 2.attestation 鉴证
A"8"e* m;]glAtt 3.credibility 可信赖程度
|+0XO?,sZ Q4JvFy0' 4.audit of financial statements 财务报表
审计 :x<'>)6 zxr|:KC ?& 5.agreed-upon procedures 执行商定程序
>S:>_&I`I 8x J]K 6.high levels of assurance 高水平保证
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j7M[]/| /Xds+V^Z 8.reliability 可靠性
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7>`VZ? 9.relevance 相关性
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k;( 'l}T_7g 10.professional skepticism 职业谨慎
pwvcH3l/r +s'qcC 11.objectivity 客观性
utvZ<zz` 1L=6Z2*fB4 12. professional competence 专业胜任能力
u{o!#_o64 Pkbx/\ 13.Senior/CPA-in-charge 项目经理
8,,$C7"EP d:"]*EZ [ 14.audit engagement letter 业务约定书
-&ic%0|f Hi 1@ 15.recurring audit 连续审计
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SOI$Mx >7VOytc 17.change
CPA 更换
注册会计师 . .|>|X4 ?1?zmaS 18.the existing CPA 现任注册
会计师
6eqPaIaD R{5xb 19.the successor CPA 后任注册
会计师 }!i#1uHUH: %\
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注册会计师 \p-3P)U D9;2w7v 21.issue the audit report 出具审计报告
fq.ui3lP) }T?0/N3y& 22.expert 专家
`!.)"BI/s VV*Z5U@b 23.the board of directors 董事会
3f2%+2Zjt, ,{HxX0 24.knowledge of the entity‘ s business 了解被审计单位情况
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g.3 nl)!)t=n 25.assess material misstatement risks评估重大错报风险
S`Jo^!VJ4 Vs-])Q?7J 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
GnlP#; J2$L[d^ 27.a general knowledge of —— 初步了解―――的情况
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^EoH @hlT7C)xK 29.the prior year‘s working papers 以前年度
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tSVN}~1\ eC^UL5>% 30.minutes of meeting 会议纪要
CfguL@tR. =kz(1Pb 31.business risks 经营风险
K85;7R5 IcM99'P( 32.appropriateness 适当性
,Jy@n]x <n4T* 33.accounting estimate 会计估计
2F0@M|' Une,Y4{u 34.management representations 管理层声明
phu`/1;p j~(s3pSCo 35.going concern assumption 持续经营假设
.5ap9li] }Km+5'G'U 36.audit plan 审计计划
Q= DP# 9& +>#SB"' 37.significant audit areas 重点审计领域
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<_ ]d$:R`; 38.error 错误
4+ BWHV g\CRx^s 39.fraud舞弊
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kmL](^ l^ P[nQDH 40.modified or additional procedures 修改或追加审计程序
*9#6N2J$M mRe BS 41.misappropriation of assets 侵占资产
M ABrf`<b !}Sf?nP# 42.transactions without substance 虚假交易
<l/QS3M >h^CC*&'pw 43.unusual pressures 异常压力
f}JiYZ sN`2"t/s 44.the suspected noncompliance 涉嫌存在违法行为
C&\MDOjx J<g$hk 45.materialiy 重要性
9yU(ei:GUo Hc`)Q vFRW 46.exceed the materiality level 超过重要性水平
.TcsXYL.`, 00Tm]mMQX 47.approach the materiality level 接近重要性水平
3/rEXKS @>Y.s6a 48.an acceptably low level 可接受水平
;B4x> L *a:j 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
C-i9F%.. i3bH^WwE&k 50.misstatements or omissions 错报或漏报
,$i2vGd dNH6%1(s]0 51.aggregate 总计
:ud<"I]: K`7(*!HEb 52.subsequent events 期后事项
7jss3^.wA h(q,-')l_ 53.adjust the financial statements 调整财务报表
97/"5i9 LA!2!60R 54.perform additional audit procedures 实施追加的审计程序
c1!0Z28 W7bA#p( 55.audit risk 审计风险
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8+HXGqcv 56.detection risk 检查风险
^HJvT)e4 !*[Fw1-J 57.inappropriate audit opinion 不适当的审计意见
}BTK+Tk8 5)tDgm 58.material misstatement 重大的错报
mGss9eZa =ttvC"4? 59.tolerable misstatement 可容忍错报
_ELuQ>zM]+ N4]Sp v 60.the acceptable level of detection risk 可接受的检查风险
V*xo3hU (u/-ud1p 查看《
注会考试《审计》中的128个英文单词(二) 》
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