9H1R0iWW ?j?{}Z 1.audit
审计 !g=,O6 f|Z3VS0x 2.attestation 鉴证
S?OK@UEJ VXn]*Mo 3.credibility 可信赖程度
H^K(1
? RB~%^c! 4.audit of financial statements 财务报表
审计 BG-uKJ
^ {KeHqM}e 5.agreed-upon procedures 执行商定程序
0w8Id
. , #bsR L8@ 6.high levels of assurance 高水平保证
gSZNsiH Q7"KgqpQ3 7.compilation 编制
Toy~\ d+fmVM?p 8.reliability 可靠性
KKGAk\X @]H&(bw 9.relevance 相关性
q jDWA' dI>)4( ) 10.professional skepticism 职业谨慎
Z)P x6\?+ q&jZmr 11.objectivity 客观性
D<L]' xb8fV*RO8A 12. professional competence 专业胜任能力
u5
V<f; `r_qvrC 13.Senior/CPA-in-charge 项目经理
NZ{kjAd3c H",yVD 14.audit engagement letter 业务约定书
VG&|fekF Z:O24{ro5 15.recurring audit 连续审计
|rW}s+Kcr ^._)HM 16.the client 委托人
+_:Ih,- 8Dhq_R'r 17.change
CPA 更换
注册会计师 bt%k;Z] BxG0vJN| 18.the existing CPA 现任注册
会计师
D
G7FG-- TjD`<k 19.the successor CPA 后任注册
会计师 %CF(SK2w ]hF[f|V 20.the preceding CPA前任
注册会计师 $'L(}gNv5 AJt0l|F 21.issue the audit report 出具审计报告
e<~uU9
lg1 n3
isLNvIp 22.expert 专家
ku
l&m| "h$A. S 23.the board of directors 董事会
TQE 3/I L s,K @t_J 24.knowledge of the entity‘ s business 了解被审计单位情况
*/nb%QV q$:T<mFK$ 25.assess material misstatement risks评估重大错报风险
/
DeIs J:#B,2F+^ 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
e`k
2g^ hP3I_I[qF} 27.a general knowledge of —— 初步了解―――的情况
S$BwOx3QF Z(/jQ=ozQ 28.a more knowledge of—— 进一步了解的情况
{n$9o
"E/F{6NH 29.the prior year‘s working papers 以前年度
工作底稿
[m3G%PO@Da jl3RE|M\< 30.minutes of meeting 会议纪要
u;!CQ w/ IH}?CZ@{? 31.business risks 经营风险
Pk~P sb4
r\[? 32.appropriateness 适当性
"* %=k%' -$dnUXFsj[ 33.accounting estimate 会计估计
FK@rZP bi#o1jR 34.management representations 管理层声明
o\b8lwA, [ {lF1+];@ 35.going concern assumption 持续经营假设
9p2"5x {r[*}Bv
36.audit plan 审计计划
mOGcv_L "LP4)hr_` 37.significant audit areas 重点审计领域
cU%#oEMf< ;op+~@*! 38.error 错误
?
Ew>'(Q F~W*"i+EZ 39.fraud舞弊
<X|"5/h dlJkxEh2 40.modified or additional procedures 修改或追加审计程序
-("79v># jY87NHg 41.misappropriation of assets 侵占资产
WQiEQ>6(t( A ;Z%-x 42.transactions without substance 虚假交易
5T8X2fS: Mgcq'{[~Y= 43.unusual pressures 异常压力
J>!p^|S{ 5 xTm] 44.the suspected noncompliance 涉嫌存在违法行为
isWB)$q <|
Xf4. 45.materialiy 重要性
1MfRFv YCw^u 46.exceed the materiality level 超过重要性水平
EJdq"6S ;X|;/@@ 47.approach the materiality level 接近重要性水平
4?jhZLBU +;FF0_ 48.an acceptably low level 可接受水平
_
f^q!tP&d 8Nc i1o 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
'qQDM_+ gTO% 50.misstatements or omissions 错报或漏报
gq Z7Pro. &[R&@l Y 51.aggregate 总计
1PLKcU (:Bo'q
S 52.subsequent events 期后事项
CEqfsKrsxE ou,W|<% 53.adjust the financial statements 调整财务报表
.7~Kfm@2 z7HC6{g%X 54.perform additional audit procedures 实施追加的审计程序
/\
~{ KGP2,U6 55.audit risk 审计风险
q_cqjly< 4sNM#]%| 56.detection risk 检查风险
d 'x;]#S
78qf 57.inappropriate audit opinion 不适当的审计意见
.N/4+[2p( 97F$$d54T 58.material misstatement 重大的错报
~g1@-)zYxK (873:"( 59.tolerable misstatement 可容忍错报
sE>'~+1_O &/=xtO/Z{ 60.the acceptable level of detection risk 可接受的检查风险
RDzL@xCcn OjrQ[`(E 查看《
注会考试《审计》中的128个英文单词(二) 》
cf0em! Z# 7HuAF{]