PTFe>~vr* R6/vhze4L2 1.audit
审计 nlaeo"] )3RbD#? 2.attestation 鉴证
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BV ?f ]!~ 3.credibility 可信赖程度
Bq) aA)gF r%^J3 4.audit of financial statements 财务报表
审计 KD)+&69 dLIZ)16& 5.agreed-upon procedures 执行商定程序
6pi^ rpo UJ8V%0 6.high levels of assurance 高水平保证
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6fr@y=s2: +Xjevg6DU 8.reliability 可靠性
.<|.nK` 6 tW#=St0<.o 9.relevance 相关性
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~b 10.professional skepticism 职业谨慎
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<6`k 11.objectivity 客观性
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,IX]i) hJcN*2\: 12. professional competence 专业胜任能力
84uHK)h<% W u9))Ir 13.Senior/CPA-in-charge 项目经理
3~&h9#7Ke !p#+I= 14.audit engagement letter 业务约定书
M7 Z9(3Va :Kt'Fm,s? 15.recurring audit 连续审计
@p}"B9h*^ [~_()i=Y 16.the client 委托人
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Q+]9Glz9 17.change
CPA 更换
注册会计师 X_nxC6[m% )^'g2gVK+p 18.the existing CPA 现任注册
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\L@DDK|"`6 a6&+>\o 19.the successor CPA 后任注册
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`Z8EV !<P|:Oo*Dl 20.the preceding CPA前任
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lg~S1D_v 21.issue the audit report 出具审计报告
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R!}) Im* ~6[ 22.expert 专家
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B %Qc5_of 23.the board of directors 董事会
MPg"n-g* (T]< 24.knowledge of the entity‘ s business 了解被审计单位情况
]J%p&y+6 ' QrvkQ 25.assess material misstatement risks评估重大错报风险
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l 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
#& 5} S`qa_yI)Ed 27.a general knowledge of —— 初步了解―――的情况
!u;r<:g! DfJHH)Ry} 28.a more knowledge of—— 进一步了解的情况
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5h 29.the prior year‘s working papers 以前年度
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UD@u hL _Ka6! 9 30.minutes of meeting 会议纪要
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?T 31.business risks 经营风险
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=]auP{AlE 32.appropriateness 适当性
J"&jR7-9 #r ;;d( 33.accounting estimate 会计估计
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_M/ Fu%%:3_ 34.management representations 管理层声明
.9Y,N&V<H Y,%d_yR[ 35.going concern assumption 持续经营假设
x/pM.NZF1 } 9qbF+b 36.audit plan 审计计划
v,] &[` .%'$3=/oe 37.significant audit areas 重点审计领域
)O~V3a TL?(0]Hfe 38.error 错误
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s-C B)bq@jM 39.fraud舞弊
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Xiv8B1 40.modified or additional procedures 修改或追加审计程序
~baVS-v M,ObzgW 41.misappropriation of assets 侵占资产
7 q%|-`# *61+Fzr 42.transactions without substance 虚假交易
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7%E]E,f/# aq|R? 44.the suspected noncompliance 涉嫌存在违法行为
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qXH\e| 45.materialiy 重要性
6Wm`Vj(s U60jkzIRH 46.exceed the materiality level 超过重要性水平
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9b/7~w. krw_1Mm 48.an acceptably low level 可接受水平
>Y h7By \;h+:[<e1 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
^zMME*G huu v`$~y 50.misstatements or omissions 错报或漏报
XYOPX>$T 4|Wglri 51.aggregate 总计
}nQni? x1$:u6YD22 52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表
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PMdvBOtS` 55.audit risk 审计风险
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B-\? nY#V~^| 56.detection risk 检查风险
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f"=f^rf gm-I)z!tz 57.inappropriate audit opinion 不适当的审计意见
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nx x}`]9XQ 58.material misstatement 重大的错报
[Ipg",Su;f Tk^J#};N 59.tolerable misstatement 可容忍错报
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oR 60.the acceptable level of detection risk 可接受的检查风险
|HjoaN ) c\n&Z'vK 查看《
注会考试《审计》中的128个英文单词(二) 》
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