f-BPT2U+ vWH)W?2 1.audit
审计 :|HCUZ*H(T :!QT , 2.attestation 鉴证
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{9XN\v=$"* 3.credibility 可信赖程度
o.g)[$M8cF uj~(r=% 4.audit of financial statements 财务报表
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9 5.agreed-upon procedures 执行商定程序
Ods~tM m4on<5s/ 6.high levels of assurance 高水平保证
zHX7%x,Cq rqWD#FB=z 7.compilation 编制
ROr|n]aJj w }=LC#le 8.reliability 可靠性
vnx+1T M,vCAZ 9.relevance 相关性
c6Z"6-}$ Zs|m_O G 10.professional skepticism 职业谨慎
*5KDu$'(e Tg@:mw5 11.objectivity 客观性
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RX |/%X8\ 12. professional competence 专业胜任能力
n[gc`#7|{e IMSLHwZ 13.Senior/CPA-in-charge 项目经理
q\G7T{t$. ?&JKq^9\I 14.audit engagement letter 业务约定书
X?$"dqA f;%=S:3 15.recurring audit 连续审计
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!7E: 9>6?tb"f*H 16.the client 委托人
v=~+o[ > ofWHl[- 17.change
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注册会计师 7n[0)XR> 6(/*E=bOKV 18.the existing CPA 现任注册
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会计师 f2?01PM,Q !8I80:e_~ 20.the preceding CPA前任
注册会计师 owzcc-g 4vi[hiV 21.issue the audit report 出具审计报告
Z_4|L+i<{ 'd]t@[# 22.expert 专家
*&~(>gNF, 8'Iei78Ov 23.the board of directors 董事会
/], 9N 98*C/=^TH{ 24.knowledge of the entity‘ s business 了解被审计单位情况
7;a Z=beki] 25.assess material misstatement risks评估重大错报风险
'F^1)Ga$ PU-L,]K 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
ub]s>aqy m#^;V 27.a general knowledge of —— 初步了解―――的情况
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MxqIB(5k Y+DVwz$ 29.the prior year‘s working papers 以前年度
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i 30.minutes of meeting 会议纪要
V*W H m$VCCDv 31.business risks 经营风险
6GoQJ jt0f*eYE8 32.appropriateness 适当性
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D5JA` h\4enu9[RL 33.accounting estimate 会计估计
T%yGSk CQs,G8\/ 34.management representations 管理层声明
-Np}<O`./ QsBC[7<jd- 35.going concern assumption 持续经营假设
deOk>v&U O f]/tdPp 36.audit plan 审计计划
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Z fd `Fu rQ(u@u; 38.error 错误
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wku6lCk 39.fraud舞弊
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$mC] SP;1XXlL 40.modified or additional procedures 修改或追加审计程序
,4r 4 < n2Y a'YF 41.misappropriation of assets 侵占资产
Pk&$#J_ A#gy[.Bb 42.transactions without substance 虚假交易
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Z6QO`5n 43.unusual pressures 异常压力
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}?*$AVs2q G[]h1f! 45.materialiy 重要性
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3TKg 19i=kdH 46.exceed the materiality level 超过重要性水平
cRWYS[O?- {[bB$~7Eu 47.approach the materiality level 接近重要性水平
SP4(yJy& WH<\f|xR 48.an acceptably low level 可接受水平
F1/BtGvQE |$[.X3i 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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sW&h?jdf 50.misstatements or omissions 错报或漏报
'OU`$K7n *JO%.QNg 51.aggregate 总计
p-h(C'PqF Fnuheb'&m 52.subsequent events 期后事项
'/3\bvZ =00sB 53.adjust the financial statements 调整财务报表
lr=quWDY 7! ~)a 54.perform additional audit procedures 实施追加的审计程序
vofBS 26MoYO!k 55.audit risk 审计风险
Ki(0s tcD5"ALJ 56.detection risk 检查风险
Y ^5RM T/tC X[} 57.inappropriate audit opinion 不适当的审计意见
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WL;2&S/{@ 58.material misstatement 重大的错报
L(}/W~En _xM3c&VeG 59.tolerable misstatement 可容忍错报
8COGe=+o o[g]Va*8 60.the acceptable level of detection risk 可接受的检查风险
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w}?,N 查看《
注会考试《审计》中的128个英文单词(二) 》
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