A6oq.I0 [&*6_q"V 1.audit
审计 MZ+e}|!4, =:SN1#G3n 2.attestation 鉴证
3Oa*%kP+ FWC5&tM 3.credibility 可信赖程度
bJ_cId8+ it2 a 4.audit of financial statements 财务报表
审计 ?RzD Qy D U4G}DCU 5.agreed-upon procedures 执行商定程序
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0N i*eAdIi 6.high levels of assurance 高水平保证
>]=j'+] Rte+(- iL 7.compilation 编制
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{7MjP+\ 8.reliability 可靠性
t\v+ogbk) +}Av-47`h 9.relevance 相关性
u>pBB@ saD-D2oj 10.professional skepticism 职业谨慎
Ol$WpM xmGk*W)P 11.objectivity 客观性
_8G>&K3T< ?GBkqQ 12. professional competence 专业胜任能力
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lZ.j& gh6d&ucQ^ 13.Senior/CPA-in-charge 项目经理
Gs2p5nL< $OVXk'cc 14.audit engagement letter 业务约定书
[\R>Xcu> gK|R =J 15.recurring audit 连续审计
@d"wAZzD? V,EF'-F 16.the client 委托人
1nPZ<^A&@ [@fz1{* 17.change
CPA 更换
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fa.0I~ ):EBgg4-N 18.the existing CPA 现任注册
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eo^/c+FG z<]bv7V 19.the successor CPA 后任注册
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20.the preceding CPA前任
注册会计师 8dK0o>|} M`D$!BJr 21.issue the audit report 出具审计报告
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P@- %T 9N[EZhW 22.expert 专家
bzi|s5!'< 7+w'Y<mJ 23.the board of directors 董事会
8RwX= V,%L~dI 24.knowledge of the entity‘ s business 了解被审计单位情况
Lv1{k\aw VhEM k\ 25.assess material misstatement risks评估重大错报风险
T}7uew\v0< 7m5Co>NkuK 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
{F|48P;J o ojiJ~ 27.a general knowledge of —— 初步了解―――的情况
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D> }jF+`!*! 28.a more knowledge of—— 进一步了解的情况
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A?FY 29.the prior year‘s working papers 以前年度
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0"[`>K~7a8 6gOe!mm 30.minutes of meeting 会议纪要
;+pOP |P= ED} 31L 31.business risks 经营风险
VanB>|p6 #l1Q e` 32.appropriateness 适当性
Gt/4F-Gn j?n+>/sG, 33.accounting estimate 会计估计
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UEz i*"-v2 GIHpSy`z 35.going concern assumption 持续经营假设
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a&eF GO5 ~!g 36.audit plan 审计计划
m(sXk}e;1 JhR W[~ 37.significant audit areas 重点审计领域
l54|Q iz}sM>^ 38.error 错误
MmU%%2QG %Ny) ?B 39.fraud舞弊
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b3$4(F INMP"1 40.modified or additional procedures 修改或追加审计程序
w\|Ei( kRIB<@{ 41.misappropriation of assets 侵占资产
>HkhAJhW zXc}W*ymj 42.transactions without substance 虚假交易
k ~6-cx Fm j= 43.unusual pressures 异常压力
BH : lUh*?l 44.the suspected noncompliance 涉嫌存在违法行为
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< 45.materialiy 重要性
)wf\F6jN 7S2C /f 46.exceed the materiality level 超过重要性水平
|9NIGg'n iH)Nk^ 47.approach the materiality level 接近重要性水平
'UDBV RSWcaATZN 48.an acceptably low level 可接受水平
ehO:')XF T'rjh"C&| 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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8Y*@$h 50.misstatements or omissions 错报或漏报
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om .L;",E 52.subsequent events 期后事项
lg/sMF>z\f a20w, 53.adjust the financial statements 调整财务报表
IbdM9qo7 z<a2cQ?XQ 54.perform additional audit procedures 实施追加的审计程序
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y,@p) dl/X."iv! 55.audit risk 审计风险
S=R3"~p 0U&dq# 56.detection risk 检查风险
I5pp "*u U'3Fou} 57.inappropriate audit opinion 不适当的审计意见
%RFYm 8j\d~Lw= 58.material misstatement 重大的错报
~'BUrX\ E#h~V5Tf 59.tolerable misstatement 可容忍错报
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3 60.the acceptable level of detection risk 可接受的检查风险
/e 5\ 9 >rRf9wO1l 查看《
注会考试《审计》中的128个英文单词(二) 》
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