jr4xh{Z` #[#evlr= 1.audit
审计 {*7MT}{( V:kRr cX 2.attestation 鉴证
f1MRmp-f' HrBJi 3.credibility 可信赖程度
'RMUjJ-! 'q-q4QCB 4.audit of financial statements 财务报表
审计 }tW-l*\U s$R /!,c 5.agreed-upon procedures 执行商定程序
}`B
.(3n eWcqf/4?" 6.high levels of assurance 高水平保证
,Z@#( =f il5C9ql$ 7.compilation 编制
HY)xT$/J ETdXk&AN 8.reliability 可靠性
b_31 \ EL?(D 9.relevance 相关性
u#@/^h; =%X."i1A 10.professional skepticism 职业谨慎
S/'0czDMW E5&Z={ 11.objectivity 客观性
DXiA4ihr= <k:I2LF_ 12. professional competence 专业胜任能力
/MF
7ZvN. V)^Xz8H_ 13.Senior/CPA-in-charge 项目经理
d05xn7%!{ =Zq6iMD 14.audit engagement letter 业务约定书
:jiuu@<
RV~fml9c 15.recurring audit 连续审计
P8d ABy
l1)r| 16.the client 委托人
V
.GM$ c{=Sy;i@ 17.change
CPA 更换
注册会计师 uY&1[(Pb m-AF&( ;K 18.the existing CPA 现任注册
会计师
FU3K?A
B P1eSx#3bR 19.the successor CPA 后任注册
会计师 C? zS}ob RQ,#TbAe 20.the preceding CPA前任
注册会计师 u&:N`f 3oCI1>k 21.issue the audit report 出具审计报告
ipv5JD[ d51lTGH7Z 22.expert 专家
{[H_Vl@ YN8x|DLi? 23.the board of directors 董事会
3V
k8' *dBeb 24.knowledge of the entity‘ s business 了解被审计单位情况
9-42A7g^C Z=JKBoAY 25.assess material misstatement risks评估重大错报风险
Z.\q$U7'9 C%o|}i v" 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
?xj8a3F o:d7IL 27.a general knowledge of —— 初步了解―――的情况
-r\jIO_ B.8B1MFm 28.a more knowledge of—— 进一步了解的情况
`nPdZ. jx}&%p X 29.the prior year‘s working papers 以前年度
工作底稿
NL9.J@"b t+?Bb7p,H 30.minutes of meeting 会议纪要
AFAg3/ $J7V]c*-b 31.business risks 经营风险
V! Wy[u %ih\|jRt 32.appropriateness 适当性
hfwJZ\_60 sVFO&|L 33.accounting estimate 会计估计
._}}@V_/ )4g_S?l= 34.management representations 管理层声明
6FB0g8 WyO*8b_
D 35.going concern assumption 持续经营假设
(p{X.X+ 6Og@tho 36.audit plan 审计计划
g NI1W@) ;(NTzBq!1 37.significant audit areas 重点审计领域
YkKu4f ]\39# 38.error 错误
EG{+Sz ^z
*0 39.fraud舞弊
g257jarkMF Ik:G5m<ta 40.modified or additional procedures 修改或追加审计程序
Cd%5XD^ DGTLlBkT
41.misappropriation of assets 侵占资产
O/~T+T% xQFRM aQE 42.transactions without substance 虚假交易
EavBUX$O
'}hSh 43.unusual pressures 异常压力
!:+U-mb* Vl5r~+$| 44.the suspected noncompliance 涉嫌存在违法行为
7U [C=NL yhH2b:nY(9 45.materialiy 重要性
db )2> o]?
yyP 46.exceed the materiality level 超过重要性水平
a
,mgM&yD #o&T$D5 47.approach the materiality level 接近重要性水平
R5sE
Q| E 88u[s@ 48.an acceptably low level 可接受水平
$I5|rB/4? X[J<OTj`$ 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
I85wP}c( {:cGt2*~^ 50.misstatements or omissions 错报或漏报
yc0
1\o 5]{rim 51.aggregate 总计
&Zz&VwWR IiKU=^~w 52.subsequent events 期后事项
r%: :q^b3 /: !sn-( 53.adjust the financial statements 调整财务报表
ccv 0yjYjIk"T 54.perform additional audit procedures 实施追加的审计程序
[?z;'O}y S> Fb'rJ3 55.audit risk 审计风险
q4:zr
mcwd 2) 56.detection risk 检查风险
NiG&Lw*8 uJ"#j
X 57.inappropriate audit opinion 不适当的审计意见
Ez
<YD tT`S"
9T 58.material misstatement 重大的错报
i% 0qN #~Kno@ 59.tolerable misstatement 可容忍错报
.t^1e OfLj 4H6Q 60.the acceptable level of detection risk 可接受的检查风险
=>*}qen F, =
WfM\ 查看《
注会考试《审计》中的128个英文单词(二) 》
Z){fie4WM x>i =