ZF~@a+o K)[DA*W 1.audit
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2.attestation 鉴证
dcbE<W#ss WYXh1_nyk 3.credibility 可信赖程度
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J_rb3 4.audit of financial statements 财务报表
审计 |Pj]sh[^Y <Po$|$_~ 5.agreed-upon procedures 执行商定程序
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x%G p !}PZCbDhL 7.compilation 编制
Z(:q.{"r e-Ma8+X\ 8.reliability 可靠性
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Tz}y"VG 9.relevance 相关性
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n13B YgL{*XYAt 10.professional skepticism 职业谨慎
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iV2v<ap.n !@3"vd{^ 13.Senior/CPA-in-charge 项目经理
^Cy=L] ~6Pv5DKq 14.audit engagement letter 业务约定书
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#bCQEhCy 15.recurring audit 连续审计
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Ci(c`1av *!m(oP 17.change
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会计师 <\`qRz0/ C8t;E` 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
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*b8AN3! PvB{@82 23.the board of directors 董事会
Dgc}T8R sWv!ig_ 24.knowledge of the entity‘ s business 了解被审计单位情况
|'qvq/#^ = P$Q;d 25.assess material misstatement risks评估重大错报风险
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9r_ _lrvK99 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
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*`z $O_{cSKg7 27.a general knowledge of —— 初步了解―――的情况
i F \H 3HqTVq`& 28.a more knowledge of—— 进一步了解的情况
Q8D#kAYw T^Ol=QCu 29.the prior year‘s working papers 以前年度
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30.minutes of meeting 会议纪要
EGVS8YP>h @%BsQm 31.business risks 经营风险
|eI!wgQx sB8v: 32.appropriateness 适当性
&}r-C97 moRo>bvN~ 33.accounting estimate 会计估计
G@P+M1c _$_,r H 34.management representations 管理层声明
GIhX2EvAS MU:q`DRr 35.going concern assumption 持续经营假设
~9Qd83`UH |j=Pj)5J 36.audit plan 审计计划
zl<D"eP kMZo7 y 37.significant audit areas 重点审计领域
5,J.$Sax Y<h6m]H 38.error 错误
ny:/a (_]D\g~ 39.fraud舞弊
upnX7as %7[q%S 40.modified or additional procedures 修改或追加审计程序
;)FmN[ {F;"m&3Lt 41.misappropriation of assets 侵占资产
nK}-^Ur 1`GW>ZKv 42.transactions without substance 虚假交易
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}W0_eQ 7{\6EC}d[& 44.the suspected noncompliance 涉嫌存在违法行为
WO6R04+WV kD(#LM<9s 45.materialiy 重要性
3wg1wl| 2~R%_r+< 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
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a7!{`fR5 DMOP*;Uk 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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%C_c%3d 50.misstatements or omissions 错报或漏报
h>F"GR?U_( (|>rDk; 51.aggregate 总计
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OF2W UcQ U>sEFzBup 53.adjust the financial statements 调整财务报表
>pp#>{} #r/5!*3 54.perform additional audit procedures 实施追加的审计程序
axOEL:-|Bu V"B/4v> 55.audit risk 审计风险
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'uF75C 56.detection risk 检查风险
T;]Ob3(BpW 3 .K #, 57.inappropriate audit opinion 不适当的审计意见
(\'$$ U }AIOtUw 58.material misstatement 重大的错报
I E{:{b\ z,bK.KFSs 59.tolerable misstatement 可容忍错报
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t^dl^ G1\F7A 60.the acceptable level of detection risk 可接受的检查风险
0Y:)$h2? $f%om) 查看《
注会考试《审计》中的128个英文单词(二) 》
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