!b"?l"C+u r\d(*q3B 1.audit
审计 d=n@#|3 g@37t @I 2.attestation 鉴证
0'Si
^>bW a%e` 3.credibility 可信赖程度
(c>g7d<>n L;*
s-j6y 4.audit of financial statements 财务报表
审计 4 sax *I)J%# 5.agreed-upon procedures 执行商定程序
IH;sVT$M D3yTN" 6.high levels of assurance 高水平保证
."H;bfcL_ !(rAI 7.compilation 编制
G.H8
><% 4SZ,X^]I> 8.reliability 可靠性
Bz<hP*.O SfnQW}RGI 9.relevance 相关性
"~5cz0
H3v E?G'F3i 10.professional skepticism 职业谨慎
FDQ=$w}'> HiA E9 11.objectivity 客观性
V6X )L>!xx =nGFLH6) 12. professional competence 专业胜任能力
Z-U u/GjB g#=<;X2 13.Senior/CPA-in-charge 项目经理
cry1gnWG -;7
xUNQ 14.audit engagement letter 业务约定书
F#gA2VCm /@F'f@; 15.recurring audit 连续审计
B;r_[^ o{G*7V@H 16.the client 委托人
-67Z!N k1<^Ept 17.change
CPA 更换
注册会计师 |Dn Zk3M, q<
XFw-Pv 18.the existing CPA 现任注册
会计师
o]q
~sJVk6
6sBt6?_T 19.the successor CPA 后任注册
会计师 u%~'+= 509T?\r 20.the preceding CPA前任
注册会计师 hzsQK_;S @G"nkB
21.issue the audit report 出具审计报告
6G2~'zqPc~ /_0B5,6R 22.expert 专家
)8A.Wg4S;c +]eG=.
u 23.the board of directors 董事会
i1cd9 J\y^T3
Z 24.knowledge of the entity‘ s business 了解被审计单位情况
O>' }q/ .;4N:*hY 25.assess material misstatement risks评估重大错报风险
^I!Z)/ |M;Nq@bRv 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
[P
&B #c:s2EL 27.a general knowledge of —— 初步了解―――的情况
I{89chi #kv9$ 28.a more knowledge of—— 进一步了解的情况
6TW<,SM .b,\.0N 29.the prior year‘s working papers 以前年度
工作底稿
G`!,>n 3 ;\7`G!q 30.minutes of meeting 会议纪要
k
* C69 A;;#]]48 31.business risks 经营风险
PaaMh[OmG E{T3Xwg 32.appropriateness 适当性
LA6XTgcu !0l|[c4 e> 33.accounting estimate 会计估计
-dM~3' \
^(#b,k# 34.management representations 管理层声明
6|EOB~| -9om,U`t 35.going concern assumption 持续经营假设
}ekNZNcuM 0kUhz\"R:q 36.audit plan 审计计划
'l/l]26rO4 &>c=/]Lop 37.significant audit areas 重点审计领域
j0L%jz ;j T{<
Y 38.error 错误
%1{S{FB e)HFI|> 39.fraud舞弊
s>DFAu! L"YQji! 40.modified or additional procedures 修改或追加审计程序
>7WT4l)7!b .Yk}iHcW. 41.misappropriation of assets 侵占资产
!S<p"
'@ 24<T] 42.transactions without substance 虚假交易
(1=@.srAzK
_oZ3n2v}@ 43.unusual pressures 异常压力
r`ftflNh( (Tq)!h35B
44.the suspected noncompliance 涉嫌存在违法行为
"'DPb%o JXuks`:Q 45.materialiy 重要性
AIP0PJI3 |+h x2?Nv 46.exceed the materiality level 超过重要性水平
&LV'"2ng8 {U9{*e$= 47.approach the materiality level 接近重要性水平
xz`0V}dPl G9S3r3 48.an acceptably low level 可接受水平
~&,S xQT h9d*N 9!;M 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
"'+/ax[{ M\ wCZG 50.misstatements or omissions 错报或漏报
a"cw%L Wu,=jL3?$A 51.aggregate 总计
&gh>'z;`r :EPe,v RT 52.subsequent events 期后事项
dM"
5obEb J^WX^".E 53.adjust the financial statements 调整财务报表
#-
L < 87pu\(,' 54.perform additional audit procedures 实施追加的审计程序
Us[F@ asW
W@E 55.audit risk 审计风险
)REegFN@ Ct(^nn$A 56.detection risk 检查风险
=g%<xCp AO-~dV 57.inappropriate audit opinion 不适当的审计意见
8V
pmcGvc3 p;%5 o0{1 58.material misstatement 重大的错报
D3tcwjXoW_ ^c}kVQ\g3 59.tolerable misstatement 可容忍错报
[pt U} D7IhNWrgj 60.the acceptable level of detection risk 可接受的检查风险
\^cXmyQ <% cI6Td*vM 查看《
注会考试《审计》中的128个英文单词(二) 》
(s+}l?
(j%"iQD