D5`(} S=O$JP79 1.audit
审计 wLMvC{5 $L&BT 0 2.attestation 鉴证
e?<D F.Md+ ) `I=oB 3.credibility 可信赖程度
: bv|Ah yW>R RE; 4.audit of financial statements 财务报表
审计 -f.R#J$2 HRHrSf7 5.agreed-upon procedures 执行商定程序
Gl>E[iO <E}N=J'uJ 6.high levels of assurance 高水平保证
{^wdJZ~QLK ;+%Z@b% 7.compilation 编制
xjrlc9 ]fC7%"nB 8.reliability 可靠性
q^6N+ ^}QN PP-kz;| 9.relevance 相关性
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f mJ$Htyr 10.professional skepticism 职业谨慎
BWEv1' v V}:'Xgp*N 11.objectivity 客观性
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J(1V!EA 12. professional competence 专业胜任能力
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&Z[6J #eLN1q&Z 13.Senior/CPA-in-charge 项目经理
yFO)<GLk 2 `&<bt[g 14.audit engagement letter 业务约定书
kW(Kh0x NL-_#N$ 15.recurring audit 连续审计
p1^0{ILx ^j iE9k) 16.the client 委托人
_n_sfT6)B raHVkE{< 17.change
CPA 更换
注册会计师 D1ZC&B_}- k_O-5{ 18.the existing CPA 现任注册
会计师
,D8&q?a >Bx8IO1_\d 19.the successor CPA 后任注册
会计师 %/%gMRXG2 Y?t2,cm 20.the preceding CPA前任
注册会计师 [`9^QEj zn^ v!:[ 21.issue the audit report 出具审计报告
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{2 ! s7M}NA 0 22.expert 专家
InN{^uN 6KB^w0oA 23.the board of directors 董事会
en%B>]QI (HJ$lxk<2h 24.knowledge of the entity‘ s business 了解被审计单位情况
g? I!OG 9'X@@6b*' 25.assess material misstatement risks评估重大错报风险
"ZqEP R) K=o:V& 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
Ge1duRGa :ln/`_ 27.a general knowledge of —— 初步了解―――的情况
UAKu_RO6S 19&)Yd1 28.a more knowledge of—— 进一步了解的情况
7@@<5&mN b-4dsz'ai 29.the prior year‘s working papers 以前年度
工作底稿
dFMAh&:> ZR6&AiL(Bj 30.minutes of meeting 会议纪要
_G[6+g5| o"4E+1qwM 31.business risks 经营风险
2_.CX(kI _[%n ~6 32.appropriateness 适当性
Oc~VHT L5&K}F]r^ 33.accounting estimate 会计估计
M#T#:wf~ !^-OfqIHfV 34.management representations 管理层声明
}v&K~!* u]SZ{[e 35.going concern assumption 持续经营假设
UI_v3c3b cTy'JT7 36.audit plan 审计计划
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01o [!n T -`g J 38.error 错误
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Fi) d[` c`pYc 39.fraud舞弊
,A?{~?u. _^-D _y 40.modified or additional procedures 修改或追加审计程序
]6q*)q:` DEcGFRgN~ 41.misappropriation of assets 侵占资产
}Wqtip:L ~9bv Wd1D 42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
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c#uU 44.the suspected noncompliance 涉嫌存在违法行为
r;$r=Uf r mfz"M)1p1 45.materialiy 重要性
yE<,Z%J[n zNwc(( 46.exceed the materiality level 超过重要性水平
=CE HRny 1j+eD:d' 47.approach the materiality level 接近重要性水平
vv!Bo~L1, T"IW Jpc 48.an acceptably low level 可接受水平
X4Lsvvz%@ Z|}H^0~7S 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
+~:x}QwGT fmBkB8 50.misstatements or omissions 错报或漏报
l-XnB 0xLkyt0 51.aggregate 总计
ps"9;4P i"vDRrDe 52.subsequent events 期后事项
'Z y{mq\ u!M&;QL 53.adjust the financial statements 调整财务报表
&D)Hz !#C)99L"F 54.perform additional audit procedures 实施追加的审计程序
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DC; 55.audit risk 审计风险
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~6] )*y 'r6 cVBb} 57.inappropriate audit opinion 不适当的审计意见
+ 2OZJVJ } mgVC 58.material misstatement 重大的错报
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?l(nM+[kSL 4^0\dq 60.the acceptable level of detection risk 可接受的检查风险
FXcc1X/ dWMccn;-m 查看《
注会考试《审计》中的128个英文单词(二) 》
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