Y[um|M315 =$&&[& 1.audit
审计 8wmQ4){ UP8{5fx' 2.attestation 鉴证
bLlH//ZRH esI'"hVJ 3.credibility 可信赖程度
p[qg&VKB hZU1O 4.audit of financial statements 财务报表
审计 R6P\T\~E niz 'b]] + 5.agreed-upon procedures 执行商定程序
F0.z i>5 oY.\)eJ~> 6.high levels of assurance 高水平保证
`0@z"D5c z_n\5. 7.compilation 编制
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$aXOS 8.reliability 可靠性
5v|EAjB6o [.-a$J[4+F 9.relevance 相关性
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0OWL 10.professional skepticism 职业谨慎
$.8 H>c fRNP#pi0u 11.objectivity 客观性
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&,MFB 12. professional competence 专业胜任能力
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Ck_ 13.Senior/CPA-in-charge 项目经理
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_b68 14.audit engagement letter 业务约定书
wOg,SMiq (Ilsk{aB;A 15.recurring audit 连续审计
_ECB^s_ eaAPKx 16.the client 委托人
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CPA 更换
注册会计师 #>[wD#XJV 5[R?iSGL1 18.the existing CPA 现任注册
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(STx$cya A*i_|]Q 19.the successor CPA 后任注册
会计师 ]sL45k2W 1;&T^Gdj 20.the preceding CPA前任
注册会计师 1exfCm %5Rq1 $D 21.issue the audit report 出具审计报告
2f..sNz 6+PGwCS 22.expert 专家
&t3Jv{ c;!9 \1sr 23.the board of directors 董事会
BX3lPv <|H?gfM 24.knowledge of the entity‘ s business 了解被审计单位情况
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Q# 25.assess material misstatement risks评估重大错报风险
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H~ww (D 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
28oJFi] '{VM>Q 27.a general knowledge of —— 初步了解―――的情况
(.Xr#;\( .'lN4x 28.a more knowledge of—— 进一步了解的情况
tlGWl0V?7Q p+<}YDMb 29.the prior year‘s working papers 以前年度
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o0`q#>7!_b &yLc1#H 30.minutes of meeting 会议纪要
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J}a 31.business risks 经营风险
asz?p\k:bC 7cw]v"iv 32.appropriateness 适当性
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P bU+9Gi@v 33.accounting estimate 会计估计
dtTlIhh1V JIV8q HC 34.management representations 管理层声明
Pux)>q] C }cW#045es 35.going concern assumption 持续经营假设
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tcOnM w 36.audit plan 审计计划
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!nF 37.significant audit areas 重点审计领域
A.U'Q| %U?)?iZdL 38.error 错误
`qu]Pxk hdj%|~Fj 39.fraud舞弊
38wq ( H,|YLKg-| 40.modified or additional procedures 修改或追加审计程序
DL4iXULNY 6x4_b 41.misappropriation of assets 侵占资产
C #aFc01B Fu##'# 42.transactions without substance 虚假交易
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__(V C: bQ.nFa'] 44.the suspected noncompliance 涉嫌存在违法行为
<Uwwux<v 5hz_P+Q 45.materialiy 重要性
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oHsP?%U 46.exceed the materiality level 超过重要性水平
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Cuv|6t75' 47.approach the materiality level 接近重要性水平
NCDxcz;Gb sam[s4@eQ 48.an acceptably low level 可接受水平
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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
(hsZ O6]u!NqG 50.misstatements or omissions 错报或漏报
:rmauKR ~`[8"YUL 51.aggregate 总计
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[gn[nP9 K?YEoz'y[ 53.adjust the financial statements 调整财务报表
mATH*[Y EL +,jrU~ 54.perform additional audit procedures 实施追加的审计程序
mu>] 9ZW A:)sg!Lt 55.audit risk 审计风险
JMePI%#8 Hz? ,#>{ 56.detection risk 检查风险
5M.Red.L Tzf$*Uje3 57.inappropriate audit opinion 不适当的审计意见
+f]u5p[ Ql8^]gbp+ 58.material misstatement 重大的错报
^'YHJEK |*1xrM:v~ 59.tolerable misstatement 可容忍错报
2Pz 5f $eMK{:$O 60.the acceptable level of detection risk 可接受的检查风险
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TpX` 查看《
注会考试《审计》中的128个英文单词(二) 》
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