H 0h tS9m8(Hr%Q 1.audit
审计 7d<v\=J} cpy"1=K~M 2.attestation 鉴证
<VBw1|)$@ x)?\g{JH 3.credibility 可信赖程度
;?[~]" nY8UJy}<oL 4.audit of financial statements 财务报表
审计 ex=~l O c[YjGx 5.agreed-upon procedures 执行商定程序
w %zw+E
XMdc n, 6.high levels of assurance 高水平保证
vr vzV Stc\P]%d 7.compilation 编制
m3WV<Cbz xC{NIOYn' 8.reliability 可靠性
|HEw~x<= g\l;> 9.relevance 相关性
4sAshrUf
j*zK"n 10.professional skepticism 职业谨慎
&-*nr/xT YNXk32@j@e 11.objectivity 客观性
Y/^<t'o& w*
I+~o- 12. professional competence 专业胜任能力
IF:M_
WAa?$"U2 13.Senior/CPA-in-charge 项目经理
4
* OU VZ,T`8" 14.audit engagement letter 业务约定书
cDx^}N! :9#`|#uh 15.recurring audit 连续审计
]M2<I#hF. IBqY$K+l 16.the client 委托人
Dr1F|[ }"-r;i
17.change
CPA 更换
注册会计师 P&GZe/6Y V9VP"kD
18.the existing CPA 现任注册
会计师
|z'?3
?,~ HFr3(gNj@ 19.the successor CPA 后任注册
会计师 @5wg' mM r83~o/T@ 20.the preceding CPA前任
注册会计师 [!le 9aNg [FL I+;gY 21.issue the audit report 出具审计报告
uI2'j
EjO V.#8-?z 22.expert 专家
=5`@:!t7 b8>9mKs 23.the board of directors 董事会
:/NN=3e bw\=F_>L 24.knowledge of the entity‘ s business 了解被审计单位情况
;N\?]{ L l:eN u}{& 25.assess material misstatement risks评估重大错报风险
HWhKX:`l vR$5ItnT 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
t {"iIz_S J7GsNFL 27.a general knowledge of —— 初步了解―――的情况
As|/
O7% udFju&!W 28.a more knowledge of—— 进一步了解的情况
}L!`K"^O& CiI:
uU 29.the prior year‘s working papers 以前年度
工作底稿
1VFqT' 2[po~}2-0 30.minutes of meeting 会议纪要
QN
XxpoS# uw=Ube( 31.business risks 经营风险
c0&'rxi(B l;A_Aii( 32.appropriateness 适当性
BA-nxR pXv[]v 33.accounting estimate 会计估计
Jt6J'MOq =-LX)|x} 34.management representations 管理层声明
df*#?Ok M7R&J'SAY 35.going concern assumption 持续经营假设
9D{).f0 3|Sy'J0'K 36.audit plan 审计计划
`uVW<z{l Xp6*Y1Y
37.significant audit areas 重点审计领域
5iddB
$ Lc<xgN+cJ 38.error 错误
i8_x1=A jHH
39.fraud舞弊
%J7mZB9 Ok~{@\ 40.modified or additional procedures 修改或追加审计程序
q_y,j& |7zP8 41.misappropriation of assets 侵占资产
^YJA\d@ e[mhbFf- 42.transactions without substance 虚假交易
\Z20fh2 w"agn}CK 43.unusual pressures 异常压力
Ln2C#Uf Hu8atlpo 44.the suspected noncompliance 涉嫌存在违法行为
J xm9
@, C'/M/|=Q# 45.materialiy 重要性
xg,]M/J t!~YO'<dS 46.exceed the materiality level 超过重要性水平
A;-z#R#V5 Q\#{2!I
47.approach the materiality level 接近重要性水平
#A9_A%_.h QYfAf3te 48.an acceptably low level 可接受水平
$;uWj| =+}}Sv2 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
qzt2j\v OI_/7@L 50.misstatements or omissions 错报或漏报
b2X'AHK S (GEi<\16[ 51.aggregate 总计
I4
9l2> 6~h1iY_~ 52.subsequent events 期后事项
O
{6gNR,* (_qBsng: 53.adjust the financial statements 调整财务报表
NQ!N"C3u PR@4' r|a 54.perform additional audit procedures 实施追加的审计程序
_SIs19"lR
n22hVw 55.audit risk 审计风险
Mj
B<\g> 4nII/cPG 56.detection risk 检查风险
^UvK~5tBV 6"Lsui?? 57.inappropriate audit opinion 不适当的审计意见
qN1 -plY 37O#aJ,K 58.material misstatement 重大的错报
OKZam ik~ vbA7I<; 59.tolerable misstatement 可容忍错报
/
}XsuH `}9 1S 60.the acceptable level of detection risk 可接受的检查风险
()C^ta_] A_jB|<bjTP 查看《
注会考试《审计》中的128个英文单词(二) 》
9VUm=Z#` !*?(Q6