e5m]mzF@ rS_pv=0S 1.audit
审计 3W}qNY;J HjZf3VwI 2.attestation 鉴证
'W/AYF^5 X)S4vqf} 3.credibility 可信赖程度
x/IAc6H~_8 60r0O5=|Fl 4.audit of financial statements 财务报表
审计 G4wJv^6i9 lQG;WVqW 5.agreed-upon procedures 执行商定程序
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Su*Pd; Xuj=V?5 7.compilation 编制
"MgTfUIiyD s"(F({J 8.reliability 可靠性
J/\^3rCB D{M&>. 9.relevance 相关性
'3TfW61] +HoCG;C{ 10.professional skepticism 职业谨慎
spTIhZ ]Lq9Ompf(t 11.objectivity 客观性
k WYjqv >IO}}USm 12. professional competence 专业胜任能力
9,y*kC N<ww&GXBX 13.Senior/CPA-in-charge 项目经理
w^09|k 9 aT#7B 14.audit engagement letter 业务约定书
'7}s25[{\ T'2(sHk 15.recurring audit 连续审计
X_XeI!,b 3e$&rpv 16.the client 委托人
\MM(w& |S#)[83*3 17.change
CPA 更换
注册会计师 &G?b|Tb2 dV#h~ 18.the existing CPA 现任注册
会计师
V}ZF\SG(K HErTFY+vC 19.the successor CPA 后任注册
会计师 5%C-eB n\aG@X%oq 20.the preceding CPA前任
注册会计师 Pb=J4Lvz(d `WHP#z 21.issue the audit report 出具审计报告
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:i+Tf~k{ a2fV0d6*l 23.the board of directors 董事会
+avu&2B cMxTv4|wui 24.knowledge of the entity‘ s business 了解被审计单位情况
1cWUPVQ :N5R.@9 25.assess material misstatement risks评估重大错报风险
E`.dU<8HE 3=V79& 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
<T JUKznO a%DnRkRr 27.a general knowledge of —— 初步了解―――的情况
lCg'K(|" ?cf9q@eAH 28.a more knowledge of—— 进一步了解的情况
9r%O >[B[Q_}) 29.the prior year‘s working papers 以前年度
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09pnM|8A "1_eZ ` 30.minutes of meeting 会议纪要
>lxhXYp # (B <n 31.business risks 经营风险
`yJpDGh ^.y}2 32.appropriateness 适当性
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n8#i L %g}ri8 35.going concern assumption 持续经营假设
g|8G!7O WjtmV2b<7 36.audit plan 审计计划
S1NM9xHJ *j RNpB{)z 37.significant audit areas 重点审计领域
$5T3JOFz yhg^1l|t, 38.error 错误
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orq oVyOiWo\Z 39.fraud舞弊
Oe=7z'o x\!Q[ 40.modified or additional procedures 修改或追加审计程序
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7zGE 41.misappropriation of assets 侵占资产
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_oxhS!.* Nw'i;}0v7r 43.unusual pressures 异常压力
&wr0HrE\ ,[&@? 44.the suspected noncompliance 涉嫌存在违法行为
Q.Tn"rE| mnswGvY 45.materialiy 重要性
-Zd0[& '] >.N?y@ 46.exceed the materiality level 超过重要性水平
#Q}`kFB` gnF]m0LR 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
p5&:>> |GJSAs"L@ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
HTuv_kE \?A 7{IY 50.misstatements or omissions 错报或漏报
CEjMHP$= FB3C'!'<) 51.aggregate 总计
/9<zG}:B V(n7hpS 52.subsequent events 期后事项
E4~k)4R jC7`_;>= 53.adjust the financial statements 调整财务报表
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o_hk!s^4m 54.perform additional audit procedures 实施追加的审计程序
A46z2 oZTKG' 55.audit risk 审计风险
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" O+hN?/>v 57.inappropriate audit opinion 不适当的审计意见
5> M6lwS IF-g % 58.material misstatement 重大的错报
:=!?W^J U1!6%x 59.tolerable misstatement 可容忍错报
nS'hdeoW gOaL4tu 60.the acceptable level of detection risk 可接受的检查风险
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C{W 查看《
注会考试《审计》中的128个英文单词(二) 》
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