m0 `wmM D@mDhhK_ 1.audit
审计 ZM<1;!i :kgwKuhL 2.attestation 鉴证
JBuorc y1P ?A]v 3.credibility 可信赖程度
olh|.9Kdj} wjY3:S~ 4.audit of financial statements 财务报表
审计 x*(pr5k +W-sb5) 5.agreed-upon procedures 执行商定程序
F> ..eK ww=< = 6.high levels of assurance 高水平保证
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oa[#q 7.compilation 编制
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&Y] 8.reliability 可靠性
7kleBDDT Dj?95Z,r 9.relevance 相关性
?"J5~_U. Jzh_`jW0l 10.professional skepticism 职业谨慎
: wb\N'b B>gC75 11.objectivity 客观性
b>G!K)MS3 !G,Ru~j5: 12. professional competence 专业胜任能力
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pp[kv;!G 13.Senior/CPA-in-charge 项目经理
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,>e)8 14.audit engagement letter 业务约定书
i |cSO2O+ UtY<R 15.recurring audit 连续审计
s}UPe)Vu RKRk,jRL 16.the client 委托人
)4 "G1R`3 5q@o,d 17.change
CPA 更换
注册会计师 i $#bg^ pM.>u/=X 18.the existing CPA 现任注册
会计师
Au@U;a4UU e>X&[\T 19.the successor CPA 后任注册
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u:<%!? 20.the preceding CPA前任
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m 21.issue the audit report 出具审计报告
BIS5u4 {'EQ%H$q 22.expert 专家
-g_PJ.Hk |G!-FmIK 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
0vf2wBK'T ,,lrF. 25.assess material misstatement risks评估重大错报风险
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[B4nV 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
(?;Fnq HS>Z6|uLY 27.a general knowledge of —— 初步了解―――的情况
02SFFqm h{qB\aK 28.a more knowledge of—— 进一步了解的情况
n:x6bPal] 4ijoAW3A^ 29.the prior year‘s working papers 以前年度
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c2-NXSjsW &qF 30.minutes of meeting 会议纪要
_T)dmhG >ouHR* 31.business risks 经营风险
S3A OT -}4<P}.5T 32.appropriateness 适当性
c"H*9u: P]bI".A8 33.accounting estimate 会计估计
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_2 ]|@RWzA 34.management representations 管理层声明
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;x{ h,LwC9 35.going concern assumption 持续经营假设
P0Z1cN} H3nx8R$j]( 36.audit plan 审计计划
m?`U;R[ E}00y%@*J 37.significant audit areas 重点审计领域
_r^Cu.[7 S{XV{o 38.error 错误
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b% )u7y.o 39.fraud舞弊
z|x0s0q? #"jEc*&= 40.modified or additional procedures 修改或追加审计程序
C{H:-"\J9 NffZttN 41.misappropriation of assets 侵占资产
hW P$U Wz`MEyj 42.transactions without substance 虚假交易
I&,gCZ# nB[Aw7^|A 43.unusual pressures 异常压力
8*k#T\ )#%k/4(Y 44.the suspected noncompliance 涉嫌存在违法行为
WyF1Fw TyI"fP 45.materialiy 重要性
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lcu 47.approach the materiality level 接近重要性水平
N<}{oIsZ+ IV]s! 48.an acceptably low level 可接受水平
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"R/EE( 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
iaPrkMhd @doo2qqIe] 50.misstatements or omissions 错报或漏报
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@*`9!K% :FcYjw 52.subsequent events 期后事项
'85@U`e. Dl_y[9 53.adjust the financial statements 调整财务报表
ckY,6e"6 bKRz=$P? 54.perform additional audit procedures 实施追加的审计程序
V<A_c^unO !#wd~: H 55.audit risk 审计风险
#+I)<a7\ ^@5#jS2 56.detection risk 检查风险
kGR5!8$z \D}K{P 57.inappropriate audit opinion 不适当的审计意见
?0QoYA@.$ J\VG/)E 58.material misstatement 重大的错报
nK=-SQ _1TSt%L 59.tolerable misstatement 可容忍错报
@62QDlt; zX*+J"x 60.the acceptable level of detection risk 可接受的检查风险
1n|)05p [}-CXB 查看《
注会考试《审计》中的128个英文单词(二) 》
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