~?`V$G=?, ='"DUQH|* 1.audit
审计 rXgU*3RG 99)m d 2.attestation 鉴证
XqX6UEVR4 vy&q7EX<i 3.credibility 可信赖程度
4AA3D!$ `IN/1=]5 4.audit of financial statements 财务报表
审计 ) bRj'* ksb.]P d. 5.agreed-upon procedures 执行商定程序
w% Vw*i6o 98O0M#|d 6.high levels of assurance 高水平保证
walQo^< ':Avh|q3N 7.compilation 编制
gK7bP'S8H d'y\~M9( 8.reliability 可靠性
nZ7FG JzI/kH~ 9.relevance 相关性
;]/>n:[E SY &)?~C 10.professional skepticism 职业谨慎
lyZ[tP S 1FC' iGI 11.objectivity 客观性
9 8"/]ERJ |1M+FBT$w 12. professional competence 专业胜任能力
z;fi ?7n(6kmj4Q 13.Senior/CPA-in-charge 项目经理
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- 14.audit engagement letter 业务约定书
>d1gVBhk 'a1%`rzm 15.recurring audit 连续审计
t.f#_C\ GP|G[ 16.the client 委托人
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r u* c^Y&4=>T 17.change
CPA 更换
注册会计师 --X1oC52A Y5rR 18.the existing CPA 现任注册
会计师
9#C hn~ \ I" AgRa 19.the successor CPA 后任注册
会计师 kWkAfzf4a `VJJ"v<L 20.the preceding CPA前任
注册会计师 z^xrB$8
u #A&(b}#:o 21.issue the audit report 出具审计报告
~D[5AXV`^ ?<7o\Xk#{ 22.expert 专家
q>JW$8 I)9un|+,y 23.the board of directors 董事会
!4gyrNS =[X..<bW9: 24.knowledge of the entity‘ s business 了解被审计单位情况
7-*QF>w<a u>e4;f`F 25.assess material misstatement risks评估重大错报风险
" w0[l"3V $]H^? 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
l,(Mm,3 Ry5/O?QL 27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况
67916 @%8Xa7+ 29.the prior year‘s working papers 以前年度
工作底稿
N9lCbtn(0x X^pxu6nm- 30.minutes of meeting 会议纪要
HC'k81Q k{fTqKS%h 31.business risks 经营风险
#+X|,0p Woo2hg-ti 32.appropriateness 适当性
.'+*>y! }PdHR00^ 33.accounting estimate 会计估计
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Ocu>: 34.management representations 管理层声明
=e<;B_~. hX?rIx 35.going concern assumption 持续经营假设
|(mr&7O ~hJ/&,vH! 36.audit plan 审计计划
IYJS>G%* +Xa^3 =B 37.significant audit areas 重点审计领域
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Mo4#UV OI=LuWGQE1 39.fraud舞弊
W6kDQ&q ?zypF 5a 40.modified or additional procedures 修改或追加审计程序
pt`^4} Y5J}*`[Mr 41.misappropriation of assets 侵占资产
2(s+?n.N a,B2;4" 42.transactions without substance 虚假交易
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j _r?4k 43.unusual pressures 异常压力
$}{u6*u., mY}_9rTn| 44.the suspected noncompliance 涉嫌存在违法行为
dr25;L? B "K.Xo G4| 45.materialiy 重要性
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v6 46.exceed the materiality level 超过重要性水平
zw13Tu (WW*yv.J 47.approach the materiality level 接近重要性水平
OHz>B!` XDtr{r6z 48.an acceptably low level 可接受水平
||{V*"+\ Q}a, f75 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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P] 50.misstatements or omissions 错报或漏报
3ug|H zjyj,jP 51.aggregate 总计
xB&kxW.; yMdAe>@ 52.subsequent events 期后事项
_`Ojh0@00 AnB]f~Yjl 53.adjust the financial statements 调整财务报表
_h@s)" 3YtFO;- 54.perform additional audit procedures 实施追加的审计程序
I'23$IzPA V}leEf2' 55.audit risk 审计风险
(}$~)f#s <"SDU_<xG 56.detection risk 检查风险
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zu#! 57.inappropriate audit opinion 不适当的审计意见
>e]46K Gi<ik~ 58.material misstatement 重大的错报
=Mg/m'QI &4aY5y`8+f 59.tolerable misstatement 可容忍错报
%s]l^RZ N8$MAW 60.the acceptable level of detection risk 可接受的检查风险
uYh6q1@"~ f z)i9D@ 查看《
注会考试《审计》中的128个英文单词(二) 》
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