rn7eY ;{79d8/= 1.audit
审计 Yp1;5Bbp wtCz%!OYB 2.attestation 鉴证
>'^Tp7\ QQUYWC 3.credibility 可信赖程度
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#)5Z8`X YzqUOMAt"V 4.audit of financial statements 财务报表
审计 Pwn3/+"%K =G%k| 5.agreed-upon procedures 执行商定程序
ndn)}Z!0h m?]XNgT 6.high levels of assurance 高水平保证
GRK+/1C j>(O1z7 7.compilation 编制
VFj}{Y %- W3F5NK 8.reliability 可靠性
eot]VO: _H9.AI 9.relevance 相关性
HrH-e=j XrY\ot`,D 10.professional skepticism 职业谨慎
pPSmSWD? [%M=nJ{8 11.objectivity 客观性
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a+ 12. professional competence 专业胜任能力
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L*w bhqBFiuhH 13.Senior/CPA-in-charge 项目经理
]_6w(>A@3# 7{%_6b" 14.audit engagement letter 业务约定书
18ApHp 5\MCk "R! 15.recurring audit 连续审计
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%l4LX~-: \&K{v#g~ 17.change
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注册会计师 $9!2c / [ZC{eg+D 18.the existing CPA 现任注册
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+yvtd]D$2W (7l'e=J0 19.the successor CPA 后任注册
会计师 X}@^$'W SJg4P4| 20.the preceding CPA前任
注册会计师 J!40`8i =P}ob eY 21.issue the audit report 出具审计报告
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@,E& 22.expert 专家
]}t6V]`Q TPjElBh 23.the board of directors 董事会
TI^W=5W@@ N~rA /B]T 24.knowledge of the entity‘ s business 了解被审计单位情况
#aX+?z\4 u^HC1r|% 25.assess material misstatement risks评估重大错报风险
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3q'["SS 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
{kCCpU U($bR|%D 27.a general knowledge of —— 初步了解―――的情况
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sj:I`> 28.a more knowledge of—— 进一步了解的情况
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&PQhJ#YG 05o)Q &` 30.minutes of meeting 会议纪要
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tB S+?N hkS0 ae 32.appropriateness 适当性
uX82q.u_y 2/Xro rV 33.accounting estimate 会计估计
I5#KLZVg WP*xu-(: 34.management representations 管理层声明
b#~K> /e/%mo 35.going concern assumption 持续经营假设
z$64Ep# Db:^Omwo 36.audit plan 审计计划
WC&V9Yk 5;WESk 37.significant audit areas 重点审计领域
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>:o$h2 b/[$bZD5o 39.fraud舞弊
s2Z'_rT @:,B /B; 40.modified or additional procedures 修改或追加审计程序
5 [GdFd>{ 6zbqv 6 41.misappropriation of assets 侵占资产
]>vC.iYp d-X6yRjnj 42.transactions without substance 虚假交易
v11Uw?CM 0tz7^:|D 43.unusual pressures 异常压力
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6!39t U/}("i![Dy 45.materialiy 重要性
PHAM(iC&D kAV4V;ydh 46.exceed the materiality level 超过重要性水平
\wjT|z1+Y :)9CG!2y<M 47.approach the materiality level 接近重要性水平
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^;8dl.; %I^schE* 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报
"]SA4Ud^ ;B^ 9sr 51.aggregate 总计
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;S_Imf0$v (Sv=R(_s 53.adjust the financial statements 调整财务报表
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C1`fJhy /4I9Elr 55.audit risk 审计风险
7+NBcZuG9 R+*-i+]Q#7 56.detection risk 检查风险
c)j60y m2a[E0 57.inappropriate audit opinion 不适当的审计意见
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/Moyn"Kj{ (.J6>"K< 59.tolerable misstatement 可容忍错报
rff_=(?i Od("tLIO}I 60.the acceptable level of detection risk 可接受的检查风险
\b;z$P\+* Cl8S_Bz 查看《
注会考试《审计》中的128个英文单词(二) 》
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