{A0jkU d&+]@ Ii 1.audit
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FK^xZ?G W=+n|1 3.credibility 可信赖程度
LYDiqOrx m!FuC=e 4.audit of financial statements 财务报表
审计 /wJ#-DZ A9xeOy8e 5.agreed-upon procedures 执行商定程序
Tb i?AJa} c]4X`3] 6.high levels of assurance 高水平保证
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7.compilation 编制
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$F=A :uCwWv 8.reliability 可靠性
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S;w wA5Iz{uQO 9.relevance 相关性
fd'kv rCPIz< 10.professional skepticism 职业谨慎
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L$PbC!1 k{ qxsNM 12. professional competence 专业胜任能力
RTmp$lV ; J W]b] 13.Senior/CPA-in-charge 项目经理
]o] VS =yod 14.audit engagement letter 业务约定书
AG,><UP o +$v0vg%T 15.recurring audit 连续审计
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c(Dp`f, 17.change
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ZXnacc~s 1/-3m Po 19.the successor CPA 后任注册
会计师 YS|Dw'%g / Y<T0yl? 20.the preceding CPA前任
注册会计师 x# 0?$}f< _[6sr7H! 21.issue the audit report 出具审计报告
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.z#eYn%d PNm@mC_fh 23.the board of directors 董事会
dj0%?g> s{^B98d+W 24.knowledge of the entity‘ s business 了解被审计单位情况
9Q9{>d#" l#[Z$+!09 25.assess material misstatement risks评估重大错报风险
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E=ln7 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
HT.,BF _^_3>}y5op 27.a general knowledge of —— 初步了解―――的情况
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Qz@_"wm[ mqZK1<r 29.the prior year‘s working papers 以前年度
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&{j!!LL cW*v))@2 30.minutes of meeting 会议纪要
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31.business risks 经营风险
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kZ5#a)U< $#rkvG_w 33.accounting estimate 会计估计
&PJ;B)b `NtW+v 34.management representations 管理层声明
B?BOAH s*rR>D: 35.going concern assumption 持续经营假设
1m5l((d 'HWl_M 36.audit plan 审计计划
i|{psA /l<(i+0 37.significant audit areas 重点审计领域
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4M&$wi 1{N+B#*<[X 39.fraud舞弊
G' U_I T7nI/y 40.modified or additional procedures 修改或追加审计程序
C+'-TLeu aL:|Dr3SX 41.misappropriation of assets 侵占资产
gY7sf1\wX LcGKYl(\K 42.transactions without substance 虚假交易
AFi_P\X :E-$:\V0}k 43.unusual pressures 异常压力
@XJ7ff& 4 bk`i*-O 44.the suspected noncompliance 涉嫌存在违法行为
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O7 ;=g!j 45.materialiy 重要性
3zB'AG3b 8y27O 46.exceed the materiality level 超过重要性水平
[7}3k?42X mo^E8t. 47.approach the materiality level 接近重要性水平
e%e.|+ c!E{fS P 48.an acceptably low level 可接受水平
~Eg]Auk7 )B]s.w 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
bD{tsxm[9 s4|tWfZ 50.misstatements or omissions 错报或漏报
__b4dv :fj>JF\[ 51.aggregate 总计
2-@)'6"n [~8U],?1 52.subsequent events 期后事项
1 3]e< ' t{c:<nN 53.adjust the financial statements 调整财务报表
sUlf4<_zW 6CFnE7TQf 54.perform additional audit procedures 实施追加的审计程序
81EEYf g?80>-!bF 55.audit risk 审计风险
Gy\]j I3 "6" 56.detection risk 检查风险
?wHhBh-Q ZV--d'YiEm 57.inappropriate audit opinion 不适当的审计意见
PPl o0R C&yZ` [K 58.material misstatement 重大的错报
4^r6RS@z /Pextj< 59.tolerable misstatement 可容忍错报
"m {i`<, curYD~7 60.the acceptable level of detection risk 可接受的检查风险
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* w4P;Z-Cd 查看《
注会考试《审计》中的128个英文单词(二) 》
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