dQH9NsV7g *[O)VkL\%i 1.audit
审计 zXx)xIO j692M.A 2.attestation 鉴证
k_%"# M?zwXmTVW0 3.credibility 可信赖程度
K#<cuHGC }O7b&G:nW 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
s.uV,E*wu xHY#" 6.high levels of assurance 高水平保证
#99fFs`w 2n8spLZYGY 7.compilation 编制
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WT9k85hqj MZInS:Vj 9.relevance 相关性
,"Nfo`7 5 U{}A\q 10.professional skepticism 职业谨慎
#:n:3]t c$[cDf~ 11.objectivity 客观性
\gjYh2> V:vYS 12. professional competence 专业胜任能力
D4fHNk)kZ z7'C;I 13.Senior/CPA-in-charge 项目经理
\9GJa"xA` Gh #$[5&` 14.audit engagement letter 业务约定书
7`IoQvX BLskUrPF 15.recurring audit 连续审计
iO_6>&( !E+. ( 16.the client 委托人
W8R"X~!V ndU<,{r 17.change
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*[^[!'kT& 19.the successor CPA 后任注册
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#h^ O0VbKW0h3 20.the preceding CPA前任
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5aIJ 21.issue the audit report 出具审计报告
2!+saf^-, `"* ]C 22.expert 专家
"}(g3Iy Anu`F%OzB 23.the board of directors 董事会
FnFJw;:,{ |6d0,muN 24.knowledge of the entity‘ s business 了解被审计单位情况
,J3s1 ]~^ / .ddx< 25.assess material misstatement risks评估重大错报风险
LyB &u() @!UuK; 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
7"c^$fj 9+o`/lk1 27.a general knowledge of —— 初步了解―――的情况
ogrh" `X06JTqf: 28.a more knowledge of—— 进一步了解的情况
mrgieb% '4""Gz 29.the prior year‘s working papers 以前年度
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Ki DL]2 gISG<!+X^ 30.minutes of meeting 会议纪要
XpH]CF MvLmEmKb}\ 31.business risks 经营风险
d/fg cn~M:LW23 32.appropriateness 适当性
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>*A"tk#oR XsVp7zk\ 34.management representations 管理层声明
d 18>0R -J$,W`#z 35.going concern assumption 持续经营假设
]N\J~Gm )S;pYVVAl 36.audit plan 审计计划
ah(lH5r lLb"><8a 37.significant audit areas 重点审计领域
OcBKn=8 ,'E+f% 38.error 错误
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>*hY1@N1 t3dvHU&Z: 40.modified or additional procedures 修改或追加审计程序
=68CR[H NR*s7> 41.misappropriation of assets 侵占资产
k{?Pgf27 /R2K3E# 42.transactions without substance 虚假交易
0KQDw [-*1M4D9 43.unusual pressures 异常压力
HX(Z(rcI BO3#*J5S\ 44.the suspected noncompliance 涉嫌存在违法行为
2,nVo^13} a=m7pe^ 45.materialiy 重要性
d'4^c,d HFr#Ql>g 46.exceed the materiality level 超过重要性水平
O$2= Z 5V|D%t2N 47.approach the materiality level 接近重要性水平
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Y)e6 Zd 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
[HV>4,,3" &K1\" 50.misstatements or omissions 错报或漏报
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}3"FQ/6C 51.aggregate 总计
u9.x31^ zi-;7lT 52.subsequent events 期后事项
HH\6gs]u X/5\L.g2 53.adjust the financial statements 调整财务报表
| m^qA](M X3C"A|HE9 54.perform additional audit procedures 实施追加的审计程序
E>/kNl Z!@<[Vo6 55.audit risk 审计风险
#].n0[ @Axwj 56.detection risk 检查风险
-Y*"!8 Ig9gGI, 57.inappropriate audit opinion 不适当的审计意见
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6wyu7oK 58.material misstatement 重大的错报
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a(+.rf; 59.tolerable misstatement 可容忍错报
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/BWFN1 [n[!RddY 60.the acceptable level of detection risk 可接受的检查风险
On[:]# 6Un61s 查看《
注会考试《审计》中的128个英文单词(二) 》
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