iM .yen_vp $QiMA, 1.audit
审计 B>u`%Ry& -@AhJY. 2.attestation 鉴证
a^_K@ ^gVQ6=z% 3.credibility 可信赖程度
}s2CND ^B.Z3Y 4.audit of financial statements 财务报表
审计 'iMzp]V; rfDGS%!O% 5.agreed-upon procedures 执行商定程序
Uw4iWcC 7FwtBO 6.high levels of assurance 高水平保证
AQ-PHv u6C_*i{2 7.compilation 编制
lBP?7`U w
w|fqx? 8.reliability 可靠性
7(/yyZQnZ ivo3pibk% 9.relevance 相关性
a" s2N%{ Od.@G ~
10.professional skepticism 职业谨慎
sI\NX$M \O*ZW7?TJ 11.objectivity 客观性
J{/hc}
$ W=Syo&;F8 12. professional competence 专业胜任能力
:[a*I6/^ #19O5 13.Senior/CPA-in-charge 项目经理
q}i#XQU 7sVM[lr< 14.audit engagement letter 业务约定书
1F.._5_"] } W]A`-Jv 15.recurring audit 连续审计
$mxG-'x%K hw"2'{"II 16.the client 委托人
.BxI~d^ m03dL^( 17.change
CPA 更换
注册会计师 2IJniS=[> .*NPoW4Kv 18.the existing CPA 现任注册
会计师
8 n[(\f: |X{j^JP5 19.the successor CPA 后任注册
会计师 U*nB=
= k3&68
+ 20.the preceding CPA前任
注册会计师 ]Mq-67 %lbvK^ 21.issue the audit report 出具审计报告
G;gsDn1t
)EMlGM'2q 22.expert 专家
:X":>M;;+ o2|#_tGNUy 23.the board of directors 董事会
WG,
Il/ Z6B$\Q5Od 24.knowledge of the entity‘ s business 了解被审计单位情况
N-N]BS6 Ft;x@!h% 25.assess material misstatement risks评估重大错报风险
t<Sa;[+ T Tbe{nb 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
t7-r YY( b!t[PShw^ 27.a general knowledge of —— 初步了解―――的情况
e!Z}aOeE 9T;>gm 28.a more knowledge of—— 进一步了解的情况
*X3wf`
C? tF[)Y# 29.the prior year‘s working papers 以前年度
工作底稿
GX23c
i RH,x);J| 30.minutes of meeting 会议纪要
(x%
4* bD)"Jy 31.business risks 经营风险
jNbVp{%/S} a2?@OJ 32.appropriateness 适当性
.3)
27Cjw ;/NC[:'$D 33.accounting estimate 会计估计
L=54uCv
Q zw'%n+5m 34.management representations 管理层声明
= y^5PjN o w(9dB&E 35.going concern assumption 持续经营假设
T5`ML'Dej Lapeh>1T 36.audit plan 审计计划
Sa)sDf1+` fAkfNH6 37.significant audit areas 重点审计领域
BN(=LQ2[" 7Z9'Y?[m 38.error 错误
I[rR-4.F] \ v+>qY<q 39.fraud舞弊
^EN
)}:%Z KKQT?/ {b 40.modified or additional procedures 修改或追加审计程序
{oOUIP ;\|GU@K{hC 41.misappropriation of assets 侵占资产
3AENY@* f>xi (0 42.transactions without substance 虚假交易
{nM1$ [$K8y&\L 43.unusual pressures 异常压力
W.s8!KH: ,ye[TQ\,M 44.the suspected noncompliance 涉嫌存在违法行为
f4,|D | K:9AP{+ 45.materialiy 重要性
g/l:q&Q< E"[p_ALdC 46.exceed the materiality level 超过重要性水平
h+Lpj^<2a ^?]-Q*w3Qs 47.approach the materiality level 接近重要性水平
)Vy
0V= W'Ew!]Q3 48.an acceptably low level 可接受水平
D
HQxu4 LV1drc 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
zrSYLG 3O4,LXdA 50.misstatements or omissions 错报或漏报
2aR9vmR L9^M?.a 51.aggregate 总计
g :B4zlKG 6.tA$#6HP 52.subsequent events 期后事项
feS$)H9- JXRU9`3)A 53.adjust the financial statements 调整财务报表
sWse
(_2 bLWY Tj 54.perform additional audit procedures 实施追加的审计程序
"{+2Q _'G'>X>}WU 55.audit risk 审计风险
X'\h^\yOo sk07|9nU 56.detection risk 检查风险
A#K<5%U{Mv &'zc2 57.inappropriate audit opinion 不适当的审计意见
:Hb`vH3x }oiNgs/N 58.material misstatement 重大的错报
[X /s^42 D=%1?8K 59.tolerable misstatement 可容忍错报
?Hdu=+ZV *@^@7`W 60.the acceptable level of detection risk 可接受的检查风险
.>r3ZwrE' aeNbZpFQ 查看《
注会考试《审计》中的128个英文单词(二) 》
%=*|:v sMVk]Mb