RP2$(% 7D<Aa?cv_l 1.audit
审计 S!A:/(^WB z/91v#}. 2.attestation 鉴证
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YQD`4ND cy@oAoBq 4.audit of financial statements 财务报表
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6 bDDP:INm. 5.agreed-upon procedures 执行商定程序
R>"pJbS;L |\Gkhi>; 6.high levels of assurance 高水平保证
B4un6-<i w(bvs&`{uC 7.compilation 编制
s[7$%|~W 06HU6d, 8.reliability 可靠性
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zr ez* 9.relevance 相关性
r } Wdj 8o:h/F 10.professional skepticism 职业谨慎
)Jvo%Y M5*Ln-qt(a 11.objectivity 客观性
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12J9P {KSLB8gtL 12. professional competence 专业胜任能力
Pjq9BK9p \0lQ1FrY 13.Senior/CPA-in-charge 项目经理
vV"YgN: +9LzDH 14.audit engagement letter 业务约定书
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C al Rz@N 15.recurring audit 连续审计
:JBtqpo2 Y|mtQE?c 16.the client 委托人
;ZJ. 7t' _H U>T 17.change
CPA 更换
注册会计师 IHW s<U dgQ<>+9]6 18.the existing CPA 现任注册
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x%)oL:ue wy|b Hkr_ 19.the successor CPA 后任注册
会计师 I5j|\ /Ht M`7lYw\Or! 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
VSO(DCr"L 7lYf+&JZ 22.expert 专家
Bs3&yEq( kb$Yc)+R4 23.the board of directors 董事会
9[~.{{Y YpZuAJm<2_ 24.knowledge of the entity‘ s business 了解被审计单位情况
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B#*}K? 25.assess material misstatement risks评估重大错报风险
n2o)K;wW+ v\(6uej^ 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
.5SYN-@ j7Zv"Vq@ 27.a general knowledge of —— 初步了解―――的情况
BQ,749^S Z1$S(p=)L 28.a more knowledge of—— 进一步了解的情况
?Z!R H9;IA> 29.the prior year‘s working papers 以前年度
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Ta3* G C5KUIOg 30.minutes of meeting 会议纪要
eF0FQlMe[ <2O#!bX1 31.business risks 经营风险
+i /4G.=* (uHyWEHt 32.appropriateness 适当性
5l,Lp'k V~8]ag4 33.accounting estimate 会计估计
8YPX8d8u VeEa17g& 34.management representations 管理层声明
m+dQBsz\ #xR=U" 35.going concern assumption 持续经营假设
mDt!b6N/ -oZw+ge} 36.audit plan 审计计划
!Qsjn lQgavP W! 37.significant audit areas 重点审计领域
!gsrPM 7#&Q-3\: 38.error 错误
B$OV^iwxK o=zl{tZV 39.fraud舞弊
4j,6t|T zk@s#_3ct 40.modified or additional procedures 修改或追加审计程序
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\,m*CYs` 41.misappropriation of assets 侵占资产
{a2Gb D\-DsT.H 42.transactions without substance 虚假交易
71IM`eL=ED Rw63{b/ 43.unusual pressures 异常压力
h`v T[u~l 1JOoICjB 44.the suspected noncompliance 涉嫌存在违法行为
!u:;Ew EpT^r8I 45.materialiy 重要性
%LqT>HXJ sA+K?_ 46.exceed the materiality level 超过重要性水平
O#{`Fj` ;B }4pv} 47.approach the materiality level 接近重要性水平
z t 6\UIp#X 48.an acceptably low level 可接受水平
vXM{) A&ceuu 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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1=X1<@* 50.misstatements or omissions 错报或漏报
Vvv;m 5. N]ebKe 51.aggregate 总计
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mr WFmW[< g 52.subsequent events 期后事项
150x$~{/ {XC[Ia6jtL 53.adjust the financial statements 调整财务报表
C0^r]^$Z %Yg|QBm| 54.perform additional audit procedures 实施追加的审计程序
&-My[t }:s.m8LC5n 55.audit risk 审计风险
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!Mm") eT2Tg5Etc 56.detection risk 检查风险
k|jr+hmn": #g2&x sU 57.inappropriate audit opinion 不适当的审计意见
ssH[\i v4X ` Ul* 58.material misstatement 重大的错报
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\C1QkI 59.tolerable misstatement 可容忍错报
yI-EF)A@; wq8&2(|Fc 60.the acceptable level of detection risk 可接受的检查风险
B<G,{k SC3_S. 查看《
注会考试《审计》中的128个英文单词(二) 》
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