IoA;q) 5o/rV.I 1.audit
审计 ThxrhQ
q[+ ? la_ +;m 2.attestation 鉴证
Eg*3**gTO +mQSlEo 3.credibility 可信赖程度
Ub,unU o1Ln7r. 4.audit of financial statements 财务报表
审计 Z3dd9m#.] lND[anB! 5.agreed-upon procedures 执行商定程序
+b+sQ<w?.
fR%8?6 6.high levels of assurance 高水平保证
0, /x# .a*$WGb 7.compilation 编制
"> 3@<f> y~7lug 8.reliability 可靠性
kP$gl| Bv8C_-lV/ 9.relevance 相关性
p0K;m% ]B4mm__ 10.professional skepticism 职业谨慎
aTsfl w|C~{ 11.objectivity 客观性
7VcVI? ? Ef.4.iDJrR 12. professional competence 专业胜任能力
M>@R=f 4Z}{hc\J 13.Senior/CPA-in-charge 项目经理
M;qL)vf
$8k_M 14.audit engagement letter 业务约定书
.h,xBT`}Ji )_cv}.xe 15.recurring audit 连续审计
"ux]kfoT Tm\[q 16.the client 委托人
BA,6f?ktXS 2(Uz9!<V 17.change
CPA 更换
注册会计师 31& .L
nq e6lOmgHn5 18.the existing CPA 现任注册
会计师
Cw $^w AF]!wUKxy 19.the successor CPA 后任注册
会计师 r%d11[z /Ph&:n\4 20.the preceding CPA前任
注册会计师 f)Q]{ cb6 9
w1ONw8v 21.issue the audit report 出具审计报告
/T[ICd2J 1 ],,
Ar5 22.expert 专家
fhKiG%i'l 4iqmi<[(" 23.the board of directors 董事会
b6&NzUt34V D^55:\4( 24.knowledge of the entity‘ s business 了解被审计单位情况
v`^J3A z \>X[yNpA 25.assess material misstatement risks评估重大错报风险
#G` , vN:[ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
<0)ud)~u Xe;(y "p
R 27.a general knowledge of —— 初步了解―――的情况
:xS&Y\ry [P=[hj; 28.a more knowledge of—— 进一步了解的情况
R2THL vUe
* 29.the prior year‘s working papers 以前年度
工作底稿
<[:7#Yo
g x ;,xd
30.minutes of meeting 会议纪要
Lo5@zNt%W %@n8
?l4 31.business risks 经营风险
++DQS9b{ D"4&9"C U 32.appropriateness 适当性
l/zC##1+. M5WtGIV 33.accounting estimate 会计估计
917 0bmr -MU.Hu
34.management representations 管理层声明
6F.7Ws< X|E+K 35.going concern assumption 持续经营假设
cO+Xzd;838 U
qw}4C/0 36.audit plan 审计计划
OP`Jc$|6 nVn|$ "r 37.significant audit areas 重点审计领域
)nHE$gVM
s [[]SkLZHg 38.error 错误
V!77YFen % t
Q/
#t<4D 39.fraud舞弊
q%k(M[ {lTxB'W@d 40.modified or additional procedures 修改或追加审计程序
a
T:AxYn8 2?- 07 g 41.misappropriation of assets 侵占资产
6$s0-{^ x2;i<
| 42.transactions without substance 虚假交易
dMs||&|& ]]=fA 4( 43.unusual pressures 异常压力
0T#xM( q[K DwmU fZp 44.the suspected noncompliance 涉嫌存在违法行为
BCUt`;q ]B
p^igscPF6 45.materialiy 重要性
(e>Rot0 #3K,V8( 46.exceed the materiality level 超过重要性水平
.^~l_LkA (;pi"/x[ 47.approach the materiality level 接近重要性水平
] @)!:<+ -}X?2Q 48.an acceptably low level 可接受水平
=v4r M0m, X')
Zm+ 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
MuoctW 1%spzkE 3P 50.misstatements or omissions 错报或漏报
mw(c[.*% f-3'D-{EKt 51.aggregate 总计
/X^3=-{8 w^])( 52.subsequent events 期后事项
=^Sw*[eiy xshArJ&
A 53.adjust the financial statements 调整财务报表
^0~c7`k`V )?B~64N,+ 54.perform additional audit procedures 实施追加的审计程序
ZEj!jWP2m p2x1xv 55.audit risk 审计风险
& &" 'dL _2m[(P9d 56.detection risk 检查风险
Xqg.kX ~mK-8U4>K, 57.inappropriate audit opinion 不适当的审计意见
i}`_H^ d]CviQUq 58.material misstatement 重大的错报
z$c&=Q
ZUXse1, 59.tolerable misstatement 可容忍错报
5:%..e`T tS (i711 60.the acceptable level of detection risk 可接受的检查风险
J3~hzgY GG_^K#* 查看《
注会考试《审计》中的128个英文单词(二) 》
6Lg!Lodu <mZrR3v'D