A^EE32kbm -n<pPau2 1.audit
审计 eSmLf*\G m&?r%x 2.attestation 鉴证
~Ti'FhN ["e3Ez 3.credibility 可信赖程度
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7 &7wd?)s 4.audit of financial statements 财务报表
审计 }HePZ{PLM *lw_=MXSK 5.agreed-upon procedures 执行商定程序
kO*$"w#X[p 5vZ^0yFQ 6.high levels of assurance 高水平保证
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cFnDmtI: y(pks$ 8.reliability 可靠性
Yv!a88+A8M EeRX+BM, 9.relevance 相关性
YgV817OV BC<^a )D= 10.professional skepticism 职业谨慎
B[-v[K2 [ $n_6 11.objectivity 客观性
'9j="R; X;c'[q 12. professional competence 专业胜任能力
;^I*J:] =k0_eX0 13.Senior/CPA-in-charge 项目经理
M|`U"vO Q &K 14.audit engagement letter 业务约定书
C"T;Qp~B vv+z'(l 15.recurring audit 连续审计
&_|#. |3[Wa^U5 16.the client 委托人
.KUv(- %pd ,%pg 17.change
CPA 更换
注册会计师 4 bH^":i( R1GEh&U{ 18.the existing CPA 现任注册
会计师
}m;,Q9:+m^ 2=`o_<P'" 19.the successor CPA 后任注册
会计师 y6,/:qm W_8wed:b 20.the preceding CPA前任
注册会计师 \EtQ5T*u Yqi4&~?db 21.issue the audit report 出具审计报告
0dhaAq`k XkF%.hWo 22.expert 专家
QY?~ZwYB [t@Mn 23.the board of directors 董事会
4f'V8|QM{ lqZ 5?BD1 24.knowledge of the entity‘ s business 了解被审计单位情况
s`'{I8'p/ Ww%=1M]e- 25.assess material misstatement risks评估重大错报风险
u5: q$P `FTy+8mw 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
S4Ww5G?. QYjsDL>< 27.a general knowledge of —— 初步了解―――的情况
78# v $79=lEn, 28.a more knowledge of—— 进一步了解的情况
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@u]rWVy;\[ 30.minutes of meeting 会议纪要
sVv xHkt@ N@1+O,o 31.business risks 经营风险
Dq5j1m. iIa'2+ 32.appropriateness 适当性
iS Gq!D tlqiXh< 33.accounting estimate 会计估计
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%S'd 34.management representations 管理层声明
(Dl$k Gn )V6Hl@v 35.going concern assumption 持续经营假设
=L:4i\4 U4-g^S[ 36.audit plan 审计计划
F,MO@&ue" *HO}~A%Lx 37.significant audit areas 重点审计领域
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6 C/kW0V7 39.fraud舞弊
>>o dZL \cUNsB5 40.modified or additional procedures 修改或追加审计程序
V'T ,4 t&CJ%XP 41.misappropriation of assets 侵占资产
a]/>ra5{ ws|;` 42.transactions without substance 虚假交易
b6F4>@gjg !~&R"2/ 43.unusual pressures 异常压力
%_L\z*+ % !>I*H 44.the suspected noncompliance 涉嫌存在违法行为
fhp<oe>D h`k"A7M 45.materialiy 重要性
tj4VWJK !Kj,9NX{U 46.exceed the materiality level 超过重要性水平
(?{MEwHG s,n0jix@ 47.approach the materiality level 接近重要性水平
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?)X,0P' o=?C&f{ 51.aggregate 总计
$UCAhG$ TGe;HZ 52.subsequent events 期后事项
8C~]yd g(J&m<I 53.adjust the financial statements 调整财务报表
@reeO= YY!6/5*/] 54.perform additional audit procedures 实施追加的审计程序
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EC8b=B<DE 56.detection risk 检查风险
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58.material misstatement 重大的错报
mP P`xL?T 6 9NQ]{1 59.tolerable misstatement 可容忍错报
(RZD'U/B Y=n4K< 60.the acceptable level of detection risk 可接受的检查风险
/&{$ pM|? m"jV}@agX 查看《
注会考试《审计》中的128个英文单词(二) 》
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