0jO]+B I1 m98j`t 1.audit
审计 +5Yc/Qp "q4c[dna 2.attestation 鉴证
p`-`(i=iJo FA?xp1E 3.credibility 可信赖程度
+Gi~VW. <l(6$~(-u 4.audit of financial statements 财务报表
审计 Y9ueE+6 wE:hl 5.agreed-upon procedures 执行商定程序
[>+(zlK" =jjUwcl 6.high levels of assurance 高水平保证
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IB:Wh;_x 7.compilation 编制
#*;(%\q} S`TP#uzKu] 8.reliability 可靠性
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hV 9.relevance 相关性
%iY-}uhO ^HumyDD6 10.professional skepticism 职业谨慎
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11.objectivity 客观性
?V%x94B ?"\`u; 12. professional competence 专业胜任能力
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4~M 13.Senior/CPA-in-charge 项目经理
A@#9X'C$^ d paZ6g 14.audit engagement letter 业务约定书
K~OfC )Ac+5bs 15.recurring audit 连续审计
Z3Os9X9p w~QUG^0Fx 16.the client 委托人
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-*`ax 17.change
CPA 更换
注册会计师 ^ Afq)26D g![]R-$ 18.the existing CPA 现任注册
会计师
_Dl!iV05: 4]RGLN 19.the successor CPA 后任注册
会计师 u&1n~t` l~Je]Qt 20.the preceding CPA前任
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rVq=,>M9 21.issue the audit report 出具审计报告
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nJe!E 22.expert 专家
!1K<iz_8 8P.UB{QNe 23.the board of directors 董事会
T (] :ak D 24.knowledge of the entity‘ s business 了解被审计单位情况
lG,/tMy {X<mr~ 25.assess material misstatement risks评估重大错报风险
E6|!G aN{C86wx 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
ww82)m8 Px5ArSS 27.a general knowledge of —— 初步了解―――的情况
+ia F$ }2-<}m9} 28.a more knowledge of—— 进一步了解的情况
/\*,|y\< [4sI<aH 29.the prior year‘s working papers 以前年度
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O8p _;",7bT80 30.minutes of meeting 会议纪要
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<`9ANe 31.business risks 经营风险
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.~,Bwb 32.appropriateness 适当性
1XQJ#J1/ ?#idmb}( 33.accounting estimate 会计估计
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eW#U<x%P De,4r(5 35.going concern assumption 持续经营假设
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>SV # 36.audit plan 审计计划
DG}YQr.L :#v8K;C 37.significant audit areas 重点审计领域
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j$<uE{c 38.error 错误
j>X;a39| n-[J+DdB 39.fraud舞弊
pvM;2 4mSL*1j 40.modified or additional procedures 修改或追加审计程序
wP3_RA]z CLU !/J$! 41.misappropriation of assets 侵占资产
R[ p. )F7 x;"! 42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
K}ACZT)Wp =0 W`tx 44.the suspected noncompliance 涉嫌存在违法行为
uP/PVoKQ ?F' gh4 45.materialiy 重要性
CZyOAoc< ^~}|X%q3 46.exceed the materiality level 超过重要性水平
T0n=nC}< l4u@0;6P 47.approach the materiality level 接近重要性水平
IQ[?ej3W <y1V2Np 48.an acceptably low level 可接受水平
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@o]p 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
OJ$169@; 7qSlqA<Hs 50.misstatements or omissions 错报或漏报
$~c?qU 0HK03& 51.aggregate 总计
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cd, <(W0N|1v 52.subsequent events 期后事项
*A}QBZ F_;oZ 53.adjust the financial statements 调整财务报表
33x3zEUt6 %||}WT-wv 54.perform additional audit procedures 实施追加的审计程序
OQ"%(w>Hb a6=mE?JTB 55.audit risk 审计风险
1L1_x'tT% ?Z%Ja_}8ma 56.detection risk 检查风险
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\;#- 57.inappropriate audit opinion 不适当的审计意见
1\1a;Q3W%, 5zG6V2 58.material misstatement 重大的错报
bsVms,& %98F>wl 59.tolerable misstatement 可容忍错报
`EVTlq@< YAnt}]u!" 60.the acceptable level of detection risk 可接受的检查风险
AH`D&V BX$t |t;!m 查看《
注会考试《审计》中的128个英文单词(二) 》
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