.up[wt gN 1QA/ !2E 1.audit
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.^=I&X/P 2.attestation 鉴证
#'KM$l,P K!ogpd&X& 3.credibility 可信赖程度
n[!QrEeR}, %E@o8 4.audit of financial statements 财务报表
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RMa? xa'U_]m 5.agreed-upon procedures 执行商定程序
N{g7 hY{4_ie=8 6.high levels of assurance 高水平保证
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u{=h%d/ -6-rXD 8.reliability 可靠性
tgCp2`n B=]L%~xL$ 9.relevance 相关性
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10.professional skepticism 职业谨慎
vjGJRk|XED 2"a%%fv 11.objectivity 客观性
ku*k+4rz eSObOG/ 12. professional competence 专业胜任能力
7Z:HwZ rMJ@oc 13.Senior/CPA-in-charge 项目经理
0B9FPpx? : cu?6\@cD 14.audit engagement letter 业务约定书
ZhCz]z~tj6 PtUS7[] 15.recurring audit 连续审计
B=>Xr!pM! <Tgubv+J 16.the client 委托人
xzY/$? ?+=,t]`!m 17.change
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> ;8vB7|54. 18.the existing CPA 现任注册
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nv/t6U W?E01"p 20.the preceding CPA前任
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{}'Jr1 dbEXlm 21.issue the audit report 出具审计报告
,V]FAIJ ]g9SUFM 22.expert 专家
n7ZJ< ~wl @(=?x:j 23.the board of directors 董事会
N4VZl[7? >#r0k|3J^J 24.knowledge of the entity‘ s business 了解被审计单位情况
)cQ KR4x0^ }Tm+gJA 25.assess material misstatement risks评估重大错报风险
_+)OL- +ah4 K(+3 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
3nhQ^zqf ;6 d-+(@ 27.a general knowledge of —— 初步了解―――的情况
jl7> o\W>$$EXD 28.a more knowledge of—— 进一步了解的情况
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y>b9R 29.the prior year‘s working papers 以前年度
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X0ugnQ6 ?6vGE~MuR 30.minutes of meeting 会议纪要
|I"&Z+m 8TH;6-RT 31.business risks 经营风险
wb#[&2i h-Ks:pcR 32.appropriateness 适当性
c+ZdfdR t`}=~/#`X 33.accounting estimate 会计估计
OBlQ '^7Z]K <v 34.management representations 管理层声明
Qt'3v"S>) \C;Yn6PK0 35.going concern assumption 持续经营假设
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1zSTkg 36.audit plan 审计计划
FR50y+h^$ )knK'H ( 37.significant audit areas 重点审计领域
mrsN@(X0 H<^3H 38.error 错误
UDkH'x$= ri3*~?k00 39.fraud舞弊
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Gyi0SM6v5& 33}p02# 41.misappropriation of assets 侵占资产
NV}fcZ _ !"[Zr 42.transactions without substance 虚假交易
h>xB"E|. @Py'SH!- 43.unusual pressures 异常压力
!L|VmLqa *6_>/!ywI 44.the suspected noncompliance 涉嫌存在违法行为
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DA 45.materialiy 重要性
%AT/g&M&1# z:Ru` 46.exceed the materiality level 超过重要性水平
|l|$Q; j~Ci*'*L 47.approach the materiality level 接近重要性水平
:%fnJg( ,Wd+&|Q 48.an acceptably low level 可接受水平
[8DPZU@ Ho%%voJBS 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
!YM:?%B 2B6y1" B 50.misstatements or omissions 错报或漏报
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GIkVU6Q} Yv{$XI7 52.subsequent events 期后事项
,4,./wIq : 9>U+)% 53.adjust the financial statements 调整财务报表
aNICSxDN JsX}PVuL 54.perform additional audit procedures 实施追加的审计程序
qssK0!- =':SOO7 55.audit risk 审计风险
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>n&+<06 56.detection risk 检查风险
{*F8'6YQ$ PC,I"l 57.inappropriate audit opinion 不适当的审计意见
RbA.&=3 dHn,;Vv^6 58.material misstatement 重大的错报
zb!RfQ, '2p,0Bk9i 59.tolerable misstatement 可容忍错报
IS{>(XT{ @&Af[X4s 60.the acceptable level of detection risk 可接受的检查风险
m$'ZiS5 ``h*A 查看《
注会考试《审计》中的128个英文单词(二) 》
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