<\kr1qHH !aO` AC=5u 1.audit
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N;D ;JZS^Wa 2.attestation 鉴证
U!U$x74D5 otggN:^Qw 3.credibility 可信赖程度
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6;Z}2 3gd&i 4.audit of financial statements 财务报表
审计 {43>m)8+ ^&y$Wd]6 5.agreed-upon procedures 执行商定程序
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}[ZoI ~/.7l8) 6.high levels of assurance 高水平保证
P(F+f`T ]?*I9 7.compilation 编制
i[wb0yL Sb~MQ_ 8.reliability 可靠性
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$ 9.relevance 相关性
8\:NMP8W\ sc,Xw:YO 10.professional skepticism 职业谨慎
0RoU}r@z4 !%$`Eq)M^7 11.objectivity 客观性
Yw#2uh jH_JmYd 12. professional competence 专业胜任能力
[l,Ei? dAy?EO0\7 13.Senior/CPA-in-charge 项目经理
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lP':'P 14.audit engagement letter 业务约定书
lRXK\xIP , _a1x\,R|DB 15.recurring audit 连续审计
/Q~i~B 2j- l\C.",CEcc 16.the client 委托人
nqLA}u4IM JQ"U4GVp 17.change
CPA 更换
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18.the existing CPA 现任注册
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o}ZdTf= ynbuN x* 19.the successor CPA 后任注册
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A 20.the preceding CPA前任
注册会计师 8YbE`32 EAM5{Nc 21.issue the audit report 出具审计报告
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r{5 22.expert 专家
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y$gW) 23.the board of directors 董事会
NU0g07" ;3@cy|\: 24.knowledge of the entity‘ s business 了解被审计单位情况
?"g! =zz~kon9 25.assess material misstatement risks评估重大错报风险
|j,"Pl}il^ fZoHf\B]{ 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
@H=:)*; Ftr5k^! 27.a general knowledge of —— 初步了解―――的情况
>6?__v]9G 4M2j!Sw 28.a more knowledge of—— 进一步了解的情况
<*qnY7c&N; aeD ;5VV 29.the prior year‘s working papers 以前年度
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K57&yVX .nVa[B|. 30.minutes of meeting 会议纪要
`7r@a P09;ng67 31.business risks 经营风险
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jEZMUqGY! /#)/; 33.accounting estimate 会计估计
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@"^0%/2- 34.management representations 管理层声明
o6uJyCO Hhcpp7cr' 35.going concern assumption 持续经营假设
85LAYaw =Lf,?"S 36.audit plan 审计计划
^y<<>Y'I '2 PF 37.significant audit areas 重点审计领域
$adbCY\ tg<EY!WY 38.error 错误
c"B{/;A Tu).K.p: 39.fraud舞弊
5?]hd*8 q!|*oUW 40.modified or additional procedures 修改或追加审计程序
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G"XTL 41.misappropriation of assets 侵占资产
;6>2"{NW !1$])VQWI 42.transactions without substance 虚假交易
t%E!o0+8Z .K1FKC$C 43.unusual pressures 异常压力
xHD=\,{ig }&wUr>= 44.the suspected noncompliance 涉嫌存在违法行为
%H]ptH5 uM_wjP 45.materialiy 重要性
h4T5+~rw XovRg, 46.exceed the materiality level 超过重要性水平
K/IWH[ HTX?,C_ 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
Q?nN!eT ->l%TCHP 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
8kU!8^mH )CuZDf@ 50.misstatements or omissions 错报或漏报
<}E!w_yi d/ARm-D 51.aggregate 总计
]b\yg2 5MN8D COF 52.subsequent events 期后事项
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w9, 53.adjust the financial statements 调整财务报表
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<R''oEf9 54.perform additional audit procedures 实施追加的审计程序
?98("T|y; m;'6MHx; 55.audit risk 审计风险
r~/ QWD'!)Zb 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
`+o2DA)#( fDT%! 58.material misstatement 重大的错报
}q $5ig {U1?Et# 59.tolerable misstatement 可容忍错报
s$cK(S# o=50>$5jlS 60.the acceptable level of detection risk 可接受的检查风险
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WAZ9,t x[$z({Yf 查看《
注会考试《审计》中的128个英文单词(二) 》
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