1n=_y o DN8}glVxV 1.audit
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l3 h7yqk4'Lq 2.attestation 鉴证
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a> A??@AP[7M 3.credibility 可信赖程度
q%/uQT? h|;qG)f^ 4.audit of financial statements 财务报表
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nTg< 5.agreed-upon procedures 执行商定程序
o[\HOe~; #8h;Bj 6.high levels of assurance 高水平保证
gTf|^?vd 7 sFz?`- 7.compilation 编制
3l1cyPv >mq,}!n 8.reliability 可靠性
(Ddp|a"b ZKpvDH' 9.relevance 相关性
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10.professional skepticism 职业谨慎
S :bC[} 1zxq^BI 11.objectivity 客观性
h9s >LY ,IHb+ K 12. professional competence 专业胜任能力
'gMfN ]j<Bo4~Il 13.Senior/CPA-in-charge 项目经理
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ip]w 14.audit engagement letter 业务约定书
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GW^,g@%C !CTxVLl"F 16.the client 委托人
+IFw_3$ Qdk6Qubi! 17.change
CPA 更换
注册会计师 iq$$+y, S>Yj@L 18.the existing CPA 现任注册
会计师
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会计师 u.XQ& o{:xp r=( 20.the preceding CPA前任
注册会计师 3VO2,PCZ A^ \.Z4=d" 21.issue the audit report 出具审计报告
c}Z6V1]QP -Z-f1.Dm5 22.expert 专家
`fNpY#QsN &[vw 0N- 23.the board of directors 董事会
}yn0IWVa tRb]7 z 24.knowledge of the entity‘ s business 了解被审计单位情况
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oUE{ 25.assess material misstatement risks评估重大错报风险
D/y bFk 'dG%oDHX]P 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
LpbsYl OR1DYHHT/1 27.a general knowledge of —— 初步了解―――的情况
#N(= 3Cj ;*TIM%6# 28.a more knowledge of—— 进一步了解的情况
/6uT6G+(z} )- 15 N 29.the prior year‘s working papers 以前年度
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HSUI${< tC?=E#3V 30.minutes of meeting 会议纪要
%8~Q!=*Iq ipnV$!z 31.business risks 经营风险
c,MOv7{x_ K7knK 32.appropriateness 适当性
;ea]$9 ^nJyo:DO; 33.accounting estimate 会计估计
E51dV:l C@ZK~Y_g 34.management representations 管理层声明
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\uqjs+ !%+2Yifna 36.audit plan 审计计划
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\KL;H/ 37.significant audit areas 重点审计领域
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"vW4 38.error 错误
<P[T!gST e1(Q(3 39.fraud舞弊
='ZRfb& v,-{Z1N%m 40.modified or additional procedures 修改或追加审计程序
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nA p6i 42.transactions without substance 虚假交易
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jI ]xC#rwHUC 45.materialiy 重要性
Xp\/YJOibd Ee)[\Qjn 46.exceed the materiality level 超过重要性水平
M#"524Nz +d+@u)6 47.approach the materiality level 接近重要性水平
=ph&sn$;L 'w>_+jLT 48.an acceptably low level 可接受水平
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8^ 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
+a&p$\ bmN q[} 50.misstatements or omissions 错报或漏报
mK+IEZV<3 q{s(.Uq$& 51.aggregate 总计
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oJRqf= iHwLZ[O{ 52.subsequent events 期后事项
P71 ( _Jwq`]Z 53.adjust the financial statements 调整财务报表
d(vsE%/! *n]7 54.perform additional audit procedures 实施追加的审计程序
Vd".u'r /V3=KY`_J 55.audit risk 审计风险
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RZM"~ 0 56.detection risk 检查风险
}X x(^Zh 56^+;^f^` 57.inappropriate audit opinion 不适当的审计意见
Cm$.<CV mRB 58.material misstatement 重大的错报
P\8@g U!uk jV.g}F+1m 59.tolerable misstatement 可容忍错报
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j1_@qns{ W_m"ySQs 查看《
注会考试《审计》中的128个英文单词(二) 》
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