oLn| UWe_ o /fq 1.audit
审计 s geP`O% Y4Z?`TL 2.attestation 鉴证
@$79$:q N Ffm Q$>S 3.credibility 可信赖程度
/j'We-C 1*r{%6 4.audit of financial statements 财务报表
审计 [<sBnHbvQ. _+8$=k2nM 5.agreed-upon procedures 执行商定程序
Dg#A b8 =k[!p'~jD 6.high levels of assurance 高水平保证
00G[`a5 ZH%[wQ~4 7.compilation 编制
7q|(ZZa )vS##-[_ 8.reliability 可靠性
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9.relevance 相关性
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[ ,oP-:q!PC 10.professional skepticism 职业谨慎
7Hpsmfm xsFW F*HPs 11.objectivity 客观性
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?V[yw=sl04 hBE}?J> 13.Senior/CPA-in-charge 项目经理
&nn.h@zje =QyO$:t 14.audit engagement letter 业务约定书
W{;!JI7;z LTtfOcrt 15.recurring audit 连续审计
<$D)uY K .(S,dG0P 16.the client 委托人
^[%~cG x el&8 ` 17.change
CPA 更换
注册会计师 8`VMdo9 mk4%]t" 18.the existing CPA 现任注册
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会计师 K)Db3JIIk u>S&?X'a 20.the preceding CPA前任
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GLZIp E7_^RWG 21.issue the audit report 出具审计报告
FcW ?([l {.,OPR"\ 22.expert 专家
?o.G@- 9$DVG/ 23.the board of directors 董事会
xJ&StN/' 7FDraEr#f 24.knowledge of the entity‘ s business 了解被审计单位情况
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KqE6 25.assess material misstatement risks评估重大错报风险
~hvhT}lE "W+4`A(/l 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况
%okEN!= 0KDDAkR5R 28.a more knowledge of—— 进一步了解的情况
s\jLIrG8 ~!A,I 9 29.the prior year‘s working papers 以前年度
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Pucf0 # p[o2F5 T2 30.minutes of meeting 会议纪要
3mJHk<m8T _ _)Z Q 31.business risks 经营风险
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a2 32.appropriateness 适当性
e8lF$[i 95!xTf 33.accounting estimate 会计估计
kcYR:;y THua?,oyW 34.management representations 管理层声明
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K-~ep i5n'f6C 35.going concern assumption 持续经营假设
kDv)g !X.N$0 36.audit plan 审计计划
-%N (X8 ~b7Nzzfo 37.significant audit areas 重点审计领域
Xl aNR+ g]ihwm~ 38.error 错误
nu3 A'E`'k FFQF0.@EBi 39.fraud舞弊
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isd[l-wAmf $o @?D^ 41.misappropriation of assets 侵占资产
q@!:<Ra,){ N4Lk3] 42.transactions without substance 虚假交易
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n aFSZYyPxwv 43.unusual pressures 异常压力
;% !?dH6 y1'/@A1 44.the suspected noncompliance 涉嫌存在违法行为
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|-|BM'Y 45.materialiy 重要性
GS,pl9#V_ /.?\P#9) 46.exceed the materiality level 超过重要性水平
95<:-?4C;W 5Ci}w|c/> 47.approach the materiality level 接近重要性水平
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-( iJ< Qpc{7#bp 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
)} #r"! <h}?0NA4 50.misstatements or omissions 错报或漏报
vP?yl "U bCrB'&^t 51.aggregate 总计
j;y|Ys)I i!HGM=f 52.subsequent events 期后事项
Kq?7#,_ 'I P!)DS 53.adjust the financial statements 调整财务报表
aj,ZM,Ad ]@P*&FRcZ 54.perform additional audit procedures 实施追加的审计程序
H xlw1(zS g\.N>P@Bu 55.audit risk 审计风险
_SaK]7}m! @bx2= 56.detection risk 检查风险
d;^?6V Z~|J"2. 57.inappropriate audit opinion 不适当的审计意见
9mnON~j5 8tL61x{] 58.material misstatement 重大的错报
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w_?k 59.tolerable misstatement 可容忍错报
NLpD,q{ c5;ROnTm 60.the acceptable level of detection risk 可接受的检查风险
d5\1-d_uz hJ<2bgQo 查看《
注会考试《审计》中的128个英文单词(二) 》
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