O!mvJD mPOGidxix 1.audit
审计 ]9YJ,d@J $Z!`Hb 2.attestation 鉴证
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IegC( 3VsW@SG7N 3.credibility 可信赖程度
W^0w KX76UW 4.audit of financial statements 财务报表
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*S]Ci\{_ 5.agreed-upon procedures 执行商定程序
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zj" -(~.6WnhS 6.high levels of assurance 高水平保证
Vr )<\h na#CpS;pc 7.compilation 编制
dU6ou'pf xAqb\|$^ 8.reliability 可靠性
))R5(R di?K"Z> 9.relevance 相关性
=+/eLKG qOe+ZAJ{%N 10.professional skepticism 职业谨慎
r;/4F/6" fRrvNj0{V 11.objectivity 客观性
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; 12. professional competence 专业胜任能力
6 )Hwt_b $Wjww-mx 13.Senior/CPA-in-charge 项目经理
VO,!x~S! Wl;.%.]> 14.audit engagement letter 业务约定书
`NnUyQ;T TMAJb+@l: 15.recurring audit 连续审计
}E+!91't.^ B268e 16.the client 委托人
[OjF[1I)u +awW3^1Ed 17.change
CPA 更换
注册会计师 {G|,\O1 3;)>Fs; 18.the existing CPA 现任注册
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|M>eEE*F< FqkDKTS\& 19.the successor CPA 后任注册
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注册会计师 __`*dL>* nIAx2dh? 21.issue the audit report 出具审计报告
&K[_J aiQ>xen5C5 22.expert 专家
Tu@8}C 3b*cU}go 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
<DMl<KZ ~u)}ScTp 25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
0n@rLF aY3^C q(r 27.a general knowledge of —— 初步了解―――的情况
JCz@s~f\y Dakoqke 28.a more knowledge of—— 进一步了解的情况
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$h^wG)s2P 29.the prior year‘s working papers 以前年度
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H]Cy=Zi" ~;O v-^tp 30.minutes of meeting 会议纪要
LL] zT H0 yN~dU0.G6! 31.business risks 经营风险
B,M(@5wz uJOJ-5}yt 32.appropriateness 适当性
$>*3/H (>F%UY 33.accounting estimate 会计估计
e.]K L(' 0="%Y^N 34.management representations 管理层声明
)_1zRT| 9 `%CtWJ(e 35.going concern assumption 持续经营假设
:Nu^ M>DaQ`b 36.audit plan 审计计划
Ks=>K(V6 0*%Z's\M" 37.significant audit areas 重点审计领域
0%,!jW{` &@%W29: 38.error 错误
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7+]=- bx<RV7>0 40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
MG[o%I96 ;epV<{e$q4 42.transactions without substance 虚假交易
8dV=[+ S M!Txe# 43.unusual pressures 异常压力
r~N"ere26 SeHagKA 44.the suspected noncompliance 涉嫌存在违法行为
yMyE s 8 f&}k^>N#3 45.materialiy 重要性
$SM#< @ ,$1eFgY% 46.exceed the materiality level 超过重要性水平
8d?g]DEN)6 kHXL8k#T 47.approach the materiality level 接近重要性水平
cU ?0(z7 4$qWiG~ 48.an acceptably low level 可接受水平
#Xhdn\7 rrQQZ5fh b 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
K3m]%m2\ ]d,S749(s 50.misstatements or omissions 错报或漏报
(:._"jp] dlJbI}-v= 51.aggregate 总计
.%.9n\b K)qF+Vb^j 52.subsequent events 期后事项
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s@ (rkyW z 53.adjust the financial statements 调整财务报表
an4GSL ~\=1'D^6CK 54.perform additional audit procedures 实施追加的审计程序
JAAI_gSR3 H2Z1TIh 55.audit risk 审计风险
zXv3:uRp. {z(xFrY 56.detection risk 检查风险
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|mdY8 57.inappropriate audit opinion 不适当的审计意见
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3 58.material misstatement 重大的错报
~.A)bp vJ\pR~? 59.tolerable misstatement 可容忍错报
}| J79s2M WA]c=4S 60.the acceptable level of detection risk 可接受的检查风险
BhM'@g* RY c!~Wh~Y 查看《
注会考试《审计》中的128个英文单词(二) 》
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