mUNAA[0 L %"Ia]0 1.audit
审计 &+]-e;[ =D&XE*qkZ 2.attestation 鉴证
UOpSH{N w `nm}4M 3.credibility 可信赖程度
d{Cg3v` Rd }X/>WiGh: 4.audit of financial statements 财务报表
审计 /|p\l" VkkC;/BBW 5.agreed-upon procedures 执行商定程序
`t"7[Zk {.])'~[U 6.high levels of assurance 高水平保证
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I| 7.compilation 编制
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HG_o USg,=YM 8.reliability 可靠性
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" ?Ux\)* 9.relevance 相关性
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$lx3> 10.professional skepticism 职业谨慎
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p|6 q 2P_37 11.objectivity 客观性
=h70!) Z5 %O$=%"D6 12. professional competence 专业胜任能力
y>X(GF^ Pm]lr|Q{I 13.Senior/CPA-in-charge 项目经理
X%$1%)C9 ;\(LovUy6 14.audit engagement letter 业务约定书
0a2#36;_IK PpLiH9} 15.recurring audit 连续审计
mM r$~^P: Q@uWh: 16.the client 委托人
o)GesgxFa5 u+O"c 17.change
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6 '0=mV"#H{ 18.the existing CPA 现任注册
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HB,?}S#TP 5,pEJ>dDD3 19.the successor CPA 后任注册
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#uV J !"ir}Y% 21.issue the audit report 出具审计报告
0#NbAMt p"6ydXn% 22.expert 专家
/BN=Kl] F1S0C>N?5 23.the board of directors 董事会
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cM <J>k%,:B 24.knowledge of the entity‘ s business 了解被审计单位情况
dlA0&;}z di(H-=9G62 25.assess material misstatement risks评估重大错报风险
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MJ$.ST Cd]g+R}j 27.a general knowledge of —— 初步了解―――的情况
If]rg+|U e _(';Lk 28.a more knowledge of—— 进一步了解的情况
;<*USS6X 6XHM `S 29.the prior year‘s working papers 以前年度
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@r^s70{} +tlBOl$ 30.minutes of meeting 会议纪要
H]W'mm \mTi@T!& 31.business risks 经营风险
/6F\]JwU r/@ Wn 32.appropriateness 适当性
&'`ki0Xh; /;TtMQt 33.accounting estimate 会计估计
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As5-@l`@ Ly/ 35.going concern assumption 持续经营假设
Q3Z?Z;2aR t%O)Ti 36.audit plan 审计计划
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>i|"-O 37.significant audit areas 重点审计领域
|26[=_[q YNl".c 38.error 错误
ll[&O4.F |3~]XN- 39.fraud舞弊
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acar-11_o/ 40.modified or additional procedures 修改或追加审计程序
s(ap~UCOw .S1MxZhbP 41.misappropriation of assets 侵占资产
1M6^Brx HO_(it \ 42.transactions without substance 虚假交易
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?S9vYaA$ jse!EtB: 44.the suspected noncompliance 涉嫌存在违法行为
}#;.b'` H+5+;`; 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
DUH DFG KX3A| 47.approach the materiality level 接近重要性水平
s|:1z"q Q, "8Ty 48.an acceptably low level 可接受水平
s"J)Jc `KE]RTq 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
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CL@ /2hRLyeAZ 50.misstatements or omissions 错报或漏报
QC!SgV ,KD?kSIf 51.aggregate 总计
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ylU R/Z7}Q W 53.adjust the financial statements 调整财务报表
)y Zr] Jf0i$ 54.perform additional audit procedures 实施追加的审计程序
*W^a<Zm8> .)Pul|)d 55.audit risk 审计风险
=F Y2O`%a KF5r?|8M 56.detection risk 检查风险
`S5::U6E wr=KAsH< 57.inappropriate audit opinion 不适当的审计意见
wf1p/bpf ,Vo[mB 58.material misstatement 重大的错报
CEBG9[| r b\t0tg 59.tolerable misstatement 可容忍错报
NQ;$V:s) r{84Y!k~* 60.the acceptable level of detection risk 可接受的检查风险
RHpjJZUV \x\N?$`ANc 查看《
注会考试《审计》中的128个英文单词(二) 》
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