EoM}Co >S4klW=*I 1.audit
审计 M)t d%<_ &WN#HI."] 2.attestation 鉴证
[MfKBlA NF`WA-W8@ 3.credibility 可信赖程度
%N 8/g]`7 bF:]MB^VK 4.audit of financial statements 财务报表
审计 .v<c_~y aBk~/ 5.agreed-upon procedures 执行商定程序
CR*R'KX D% //63?s+ 6.high levels of assurance 高水平保证
N1rBpt '<"eG!O 7.compilation 编制
p!^.;c 5MsE oLg 8.reliability 可靠性
>%jQw. zlC|Sp af 9.relevance 相关性
ZS51QB ad^7t<a}< 10.professional skepticism 职业谨慎
F3*]3,&L >5C|i-HX 11.objectivity 客观性
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12. professional competence 专业胜任能力
xBH`=e< S2nF13u 13.Senior/CPA-in-charge 项目经理
#~J)?JL 0Lcd@3XL 14.audit engagement letter 业务约定书
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9^ iHy=92/Ww 15.recurring audit 连续审计
X2b<_j3 L'k) 16.the client 委托人
f,GF3vu" 5:(uD3] 17.change
CPA 更换
注册会计师 S;DqM;Q IV$pA`|V 18.the existing CPA 现任注册
会计师
.{+<o # Vz9j 19.the successor CPA 后任注册
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19x gf/$M[H! 20.the preceding CPA前任
注册会计师 m89-rR:Kc JjarMJr|D 21.issue the audit report 出具审计报告
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'PW~4f/m 22.expert 专家
>r+Dl\R nO^aZmSu 23.the board of directors 董事会
SP][xdN7 _@I<H\^ 24.knowledge of the entity‘ s business 了解被审计单位情况
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I$B"- 25.assess material misstatement risks评估重大错报风险
4DY\QvW5 K=x>%6W7b 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
!yAlb#yu X`kTbIZ| 27.a general knowledge of —— 初步了解―――的情况
4%L`~J4 wr $$7Mq*a> 28.a more knowledge of—— 进一步了解的情况
G+Ft2/+\ 5Ug.J{d 29.the prior year‘s working papers 以前年度
工作底稿
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30.minutes of meeting 会议纪要
*?'nA{a)E ~#/NpKHT@A 31.business risks 经营风险
@~pIyy\_ vR$[#`X 32.appropriateness 适当性
SV%;w> k}T#-Gb 33.accounting estimate 会计估计
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34.management representations 管理层声明
7x8/Vz@\ e1$T%?(&[ 35.going concern assumption 持续经营假设
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gY)m 36.audit plan 审计计划
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cU]@j}2 ,PH ;j_ 37.significant audit areas 重点审计领域
?&ie;t<7 r;}%} /IX 38.error 错误
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9# z~b5K\/1B 39.fraud舞弊
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S<Z]gY @c 40.modified or additional procedures 修改或追加审计程序
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7_# M*M,Z 41.misappropriation of assets 侵占资产
s;!TB6b@ w1q-bIU 42.transactions without substance 虚假交易
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q;X(&Z ;a@%FWc 43.unusual pressures 异常压力
{%g]Ym= cXM4+pa=% 44.the suspected noncompliance 涉嫌存在违法行为
fBtTJ+51} (+SfDL$m 45.materialiy 重要性
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?;^ S ]_iobWK 46.exceed the materiality level 超过重要性水平
OV<'v%_& qffVF|7 47.approach the materiality level 接近重要性水平
quXL'g D#VUx9kugv 48.an acceptably low level 可接受水平
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DZPg|*KT 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
} a#RX$d& u-v/`F2wN 50.misstatements or omissions 错报或漏报
A HnXN%m #0OW0:Q 51.aggregate 总计
ft |W 4:1URhE 52.subsequent events 期后事项
u7Z-kZ 62L,/?`B$ 53.adjust the financial statements 调整财务报表
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K}]3f 54.perform additional audit procedures 实施追加的审计程序
-M\ae ck0K^o v 55.audit risk 审计风险
Cp!bsasj Z=c&</9e 56.detection risk 检查风险
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'> 57.inappropriate audit opinion 不适当的审计意见
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<k% 58.material misstatement 重大的错报
pi?$h"y7Q L_@P fI 59.tolerable misstatement 可容忍错报
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ak*"{ +!"GYPUXy 60.the acceptable level of detection risk 可接受的检查风险
$,I%g< x-E@[= 查看《
注会考试《审计》中的128个英文单词(二) 》
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