x9AFN KzP{bK5/ 1.audit
审计 >[Wjzg /y$ Fw9R; 2.attestation 鉴证
,<* I5: 641P) 3.credibility 可信赖程度
14"57Jt8 i%JJ+9N 4.audit of financial statements 财务报表
审计 aG83@ABx .1q}mw 5.agreed-upon procedures 执行商定程序
8>t,n,k /OWwC%tM/ 6.high levels of assurance 高水平保证
v7SYWO# i6KB\W2 7.compilation 编制
:SS \2 +]nIr'V 8.reliability 可靠性
u5Vgi0}A /IG{j} 9.relevance 相关性
+8C}%6aX D*ZjoU 10.professional skepticism 职业谨慎
9OV@z6 }%8ZN : 11.objectivity 客观性
QM#Vl19>j( c)LG+K 12. professional competence 专业胜任能力
W-l+%T! #|ts1lD#ah 13.Senior/CPA-in-charge 项目经理
=T,Q7Dh 8W{M}>;[9 14.audit engagement letter 业务约定书
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yv^ Ga5*tWj 15.recurring audit 连续审计
4hy-M>!D| 5, ,~k= 16.the client 委托人
mpug#i6q F5qA!jZ1] 17.change
CPA 更换
注册会计师 N.vWZ7l8 W06#|8,{v 18.the existing CPA 现任注册
会计师
X2@Ef2EkM X'jyR:ut# 19.the successor CPA 后任注册
会计师 @k&6\1/U (<r)xkn 20.the preceding CPA前任
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+1 o 2Nu@^+ 21.issue the audit report 出具审计报告
:31_WJ^ b^Z2Vf:k] 22.expert 专家
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<s>- *,4rYb7I w 23.the board of directors 董事会
W|m(Jh[w] s|e.mZk/ 24.knowledge of the entity‘ s business 了解被审计单位情况
O hk\P;} `P;r[j" 25.assess material misstatement risks评估重大错报风险
lc[6Mpi7s[ SjB"#E) 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
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[P' 27.a general knowledge of —— 初步了解―――的情况
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Dj(PH3^ 28.a more knowledge of—— 进一步了解的情况
VKDOM0{V PGJh>[s 29.the prior year‘s working papers 以前年度
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Q;$k?G=l `!vqT 3p, 30.minutes of meeting 会议纪要
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N!(mM;1X) 31.business risks 经营风险
|CDM(g>% ~i"=:D 32.appropriateness 适当性
y>y2,x+[ Xe%J{ 33.accounting estimate 会计估计
EwzR4,r\M (<eLj Q 34.management representations 管理层声明
n?fy@R ik(Du/ 35.going concern assumption 持续经营假设
-xHR6 H54RA6$> 36.audit plan 审计计划
"Xv} l@ MW7~=T 37.significant audit areas 重点审计领域
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V1]GOmXz =7<JD}G 39.fraud舞弊
#"N60T@ Z<i}XCE 40.modified or additional procedures 修改或追加审计程序
rE+B}O ,p d-hu 41.misappropriation of assets 侵占资产
CM_hN>%w[ tn5%zJ#+ 42.transactions without substance 虚假交易
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@ XPX?+W=mv 43.unusual pressures 异常压力
3J#LxYK t(#9.b`W) 44.the suspected noncompliance 涉嫌存在违法行为
_"1RidhH G?$@6 45.materialiy 重要性
e_=K0fFz Y)1/fEM 46.exceed the materiality level 超过重要性水平
>9{?]x Y"mFUW4 47.approach the materiality level 接近重要性水平
efXnF*Z 9-;-jnDy 48.an acceptably low level 可接受水平
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Vgm'&YT M@cFcykK 50.misstatements or omissions 错报或漏报
=P(*j7= /Q;wz!V$ 51.aggregate 总计
|{ N{VK Uj(0M;#%o+ 52.subsequent events 期后事项
:0r,.) =-2~>B 53.adjust the financial statements 调整财务报表
[./FzlA s 5s[nE\oaG 54.perform additional audit procedures 实施追加的审计程序
<+k&8^:bi ;:6\w!fc 55.audit risk 审计风险
O-(V`BZe 0nb%+],pX 56.detection risk 检查风险
nQiZ6[L B7 s{yb 57.inappropriate audit opinion 不适当的审计意见
`WayR^ 9 _9h$8(wjn 58.material misstatement 重大的错报
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o*) M7 iww/ s 59.tolerable misstatement 可容忍错报
>&(#p@# h!w::cV 60.the acceptable level of detection risk 可接受的检查风险
YbZbA >| O&l4/RtQ\) 查看《
注会考试《审计》中的128个英文单词(二) 》
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