QWWI aCi)icn$ 1.audit
审计 sQ&<cBs2 y 5?kv-"c 2.attestation 鉴证
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b8eB, 3.credibility 可信赖程度
r1z+yx Z`Jt6QgW 4.audit of financial statements 财务报表
审计 hpq\ A;e"_$yt8 5.agreed-upon procedures 执行商定程序
bx Wzm| UMMGT6s,E8 6.high levels of assurance 高水平保证
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gt=@v()) 7.compilation 编制
=B`=f,,#3 '5A&c( 8.reliability 可靠性
s!]QG F ^lau f 9.relevance 相关性
yNG|YB; 3ly]DTbz 10.professional skepticism 职业谨慎
\5a;_N[Ed 8|u8J0^ 11.objectivity 客观性
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Tu^H,vf .3>q3sS 13.Senior/CPA-in-charge 项目经理
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f 07\]8^/G 14.audit engagement letter 业务约定书
=tX"aCW~ aU#r`D@0 15.recurring audit 连续审计
dIA1\;@ J/rF4=j%xy 16.the client 委托人
qZlL6 	HV 17.change
CPA 更换
注册会计师 umpa!q}; -k%|sqDZj 18.the existing CPA 现任注册
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d6zq,x!cI 76u\#{5 19.the successor CPA 后任注册
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lI2r} 21.issue the audit report 出具审计报告
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&O5&pet ZfS" 24.knowledge of the entity‘ s business 了解被审计单位情况
Sg(\+j= |T*t3} 25.assess material misstatement risks评估重大错报风险
MB6lKLy6~ ,0?3k 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
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:Z6l)R+V 27.a general knowledge of —— 初步了解―――的情况
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I@1VX5 )X6I#q8 29.the prior year‘s working papers 以前年度
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MEtKFC|p }To-c' 30.minutes of meeting 会议纪要
mE9ytFH\k 5X^`qUSv 31.business risks 经营风险
C2L=i3R c=Zurqj 32.appropriateness 适当性
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}dEf |6_ jtwe9 34.management representations 管理层声明
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7V"Jfh4_ n,p \~Tu, 36.audit plan 审计计划
Qqp= bGik~ 37.significant audit areas 重点审计领域
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\ I|6[P LOk J 38.error 错误
f/Q/[2t f=>iiv 39.fraud舞弊
7[M@;$ v5L#H=P 40.modified or additional procedures 修改或追加审计程序
*{=q:E$ ]w!=1( 41.misappropriation of assets 侵占资产
}jL4F$wC wNl "y 42.transactions without substance 虚假交易
?cD_\~ ka:wD?>1i 43.unusual pressures 异常压力
Jx8DVjy tSiQrI 44.the suspected noncompliance 涉嫌存在违法行为
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92^Dn`g s)9sbJ 46.exceed the materiality level 超过重要性水平
%z["TVH '~pZj"uy 47.approach the materiality level 接近重要性水平
w)}@svv" sP%J`L@h 48.an acceptably low level 可接受水平
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'u[G?C 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
deutY.7g (9+N_dLx~P 50.misstatements or omissions 错报或漏报
`^DP<&{ QaAMiCZFR 51.aggregate 总计
<-!'V,c 3\5I4#S 52.subsequent events 期后事项
"IoY$!Hk w)Y}hlcq 53.adjust the financial statements 调整财务报表
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P~@I`r567 54.perform additional audit procedures 实施追加的审计程序
9<*<-x{A17 >fgV!o4 55.audit risk 审计风险
ypY7uYO^" Xgo`XsA 56.detection risk 检查风险
/gE9 W !)uXCg9U 57.inappropriate audit opinion 不适当的审计意见
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^o {C6 $)7Af6xD 58.material misstatement 重大的错报
~#iAW@ %* @hS` 59.tolerable misstatement 可容忍错报
W u693< #M8>)o c 60.the acceptable level of detection risk 可接受的检查风险
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`wNJ*` 查看《
注会考试《审计》中的128个英文单词(二) 》
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