gI+8J.AG= la!]Y-s)'4 1.audit
审计 6Q.S *S$vSDJCW 2.attestation 鉴证
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- 3.credibility 可信赖程度
PEMkx"h + rp Nb. 4.audit of financial statements 财务报表
审计 6j#JhcS+ .*O*@)}Ud 5.agreed-upon procedures 执行商定程序
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>Po%r: 6.high levels of assurance 高水平保证
wxN)dB N&9o 1_} 7.compilation 编制
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MKK ^-T #Z&/w.D2 9.relevance 相关性
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X5.|9 10.professional skepticism 职业谨慎
4kOO3[r MP]<m7669* 11.objectivity 客观性
m</m9h8 FX:`7c]:9 12. professional competence 专业胜任能力
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FS%9.Ws (?FH`< 14.audit engagement letter 业务约定书
JsEJ6!1 Vl^(K_`( 15.recurring audit 连续审计
2e48L677- ggso9ZlLu+ 16.the client 委托人
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CPA 更换
注册会计师 SZ` 7t=I2 hmy%X`%j 18.the existing CPA 现任注册
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会计师 JWVV?~1 3?OQ-7, 20.the preceding CPA前任
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RTtKf i} pEyZH!W 22.expert 专家
?hoOSur+ ,p2UshOmd 23.the board of directors 董事会
_,3ljf?WQM Mf5j'n 24.knowledge of the entity‘ s business 了解被审计单位情况
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QU| kG^76dAQL 25.assess material misstatement risks评估重大错报风险
!2!~_*sGe e=amh 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
z/?* h %VHy?!/ 27.a general knowledge of —— 初步了解―――的情况
n Ja!&G& %h.zkocM 28.a more knowledge of—— 进一步了解的情况
(P>nA3:UXB nz 10/nw 29.the prior year‘s working papers 以前年度
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X$};K\I `kKssU< 30.minutes of meeting 会议纪要
=vThtl/azD f-U zFlU 31.business risks 经营风险
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32.appropriateness 适当性
$<*) 5|6 v>X!/if<y 33.accounting estimate 会计估计
"&(/bdah?& zCs34=3D[ 34.management representations 管理层声明
Bc>j5^)8w kUBE+a6# 35.going concern assumption 持续经营假设
,GOIg|51 =4TQ*;V: 36.audit plan 审计计划
~DH9iB c!w[)>v 37.significant audit areas 重点审计领域
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/*C!]Z>. E|pT6 39.fraud舞弊
14$%v;Su4 Q:kg 40.modified or additional procedures 修改或追加审计程序
fECV\Z Va!G4_OT 41.misappropriation of assets 侵占资产
u%-]-:c Q0A4} 42.transactions without substance 虚假交易
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gUiO66#x a\sK{`|X* 44.the suspected noncompliance 涉嫌存在违法行为
lpi"@3 h!tpi`8\z 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
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MqJTRBs% 47.approach the materiality level 接近重要性水平
^y,h0?Z9 SIK:0>yK" 48.an acceptably low level 可接受水平
b'wy{~l@ d` GN!^ 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
.!1[I{KU {S0-y 50.misstatements or omissions 错报或漏报
K6{wM #-|fdcb 51.aggregate 总计
$f@YQN= %9YY \a { 52.subsequent events 期后事项
NuOA'e+i Xg~9<BGsi 53.adjust the financial statements 调整财务报表
la;*> hp f0fU 54.perform additional audit procedures 实施追加的审计程序
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<^s31.&p Y:CX RU6eD 56.detection risk 检查风险
F{mUxo#T 5V 2ZAYV 57.inappropriate audit opinion 不适当的审计意见
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#-zK:4 59.tolerable misstatement 可容忍错报
$SQ$2\iC ##mZ97>$ 60.the acceptable level of detection risk 可接受的检查风险
,h=a+ja8 cs6oD!h 查看《
注会考试《审计》中的128个英文单词(二) 》
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