pvTV* {nT !|S)$ 1.audit
审计 v@;:aN p2PD';" 2.attestation 鉴证
j3VM!/ FpE83}@".w 3.credibility 可信赖程度
?6B)Ek,'X? %4 cUa| =? 4.audit of financial statements 财务报表
审计 N10'./c K N{`-&8q;K 5.agreed-upon procedures 执行商定程序
jK\2y|&&c ;)[RG\ 6.high levels of assurance 高水平保证
AqvRzi(Y r!yrPwKL 7.compilation 编制
!,Wd$UK 3 S:}fPR 8.reliability 可靠性
B4R!V!Z* q|om^:n. 9.relevance 相关性
SY["(vP%# WUAjb,eo 10.professional skepticism 职业谨慎
[9a0J):w{ a@zKi; 11.objectivity 客观性
@y->4`N YWM$% 12. professional competence 专业胜任能力
b,7:=-D g8mVjM\B; 13.Senior/CPA-in-charge 项目经理
VZF/2d84&w <8!mmOK1 14.audit engagement letter 业务约定书
][ :6En} 4XQ v 15.recurring audit 连续审计
79u L"N; A) p}AEBc 16.the client 委托人
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<!K2xb-d^ 17.change
CPA 更换
注册会计师 J @"wJEF W!I"rdo;
V 18.the existing CPA 现任注册
会计师
z]Z>+| %B3E9<9>U 19.the successor CPA 后任注册
会计师 )qD%5} t #@Zz
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注册会计师 kX\t0'=] 1@E<5rp o 21.issue the audit report 出具审计报告
dI-=0v-| s[h'W~ 22.expert 专家
;%]Q%7 Pp:(PoH 23.the board of directors 董事会
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>} 24.knowledge of the entity‘ s business 了解被审计单位情况
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nW 1`] 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
=nA;,9% C#p$YQf 27.a general knowledge of —— 初步了解―――的情况
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YeFYPS 0fXdE ;M3 28.a more knowledge of—— 进一步了解的情况
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2T R"!.|fH6 29.the prior year‘s working papers 以前年度
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<'-}6f3 rgB`<[:b 30.minutes of meeting 会议纪要
j3P)cz-0/L .gv J;A7 31.business risks 经营风险
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):+n!P 32.appropriateness 适当性
pJVzT,poh k:Uyez 33.accounting estimate 会计估计
6fY(u7m|p G|'DAj% 34.management representations 管理层声明
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z4"[C`; I&YYw8& 35.going concern assumption 持续经营假设
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6WgGewn 36.audit plan 审计计划
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W.-[ceM I`t"Na2i 38.error 错误
>72j,0=e >VE,/?71@ 39.fraud舞弊
2l{g$44 x{Gb4=?l 40.modified or additional procedures 修改或追加审计程序
c*1t<OAS~ W~POS'1 41.misappropriation of assets 侵占资产
I/Hwf Ol~sCr 42.transactions without substance 虚假交易
vZTX3c:,1 ^%)'wDK 43.unusual pressures 异常压力
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SM@l4GH {Rc/Ten 45.materialiy 重要性
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-/? 47.approach the materiality level 接近重要性水平
+%7yJmMw a/NmM) 48.an acceptably low level 可接受水平
@7"xDgA `*&*jdq&i 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
DFwkd/3" sI@m"A 50.misstatements or omissions 错报或漏报
`D>PU@s$nT ^a[7qX_B 51.aggregate 总计
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g*N~r['dZ IwZn%>1N 53.adjust the financial statements 调整财务报表
n (C*LK >O&(G0!N+} 54.perform additional audit procedures 实施追加的审计程序
8%_XJyg (i.MxGDd 55.audit risk 审计风险
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=IkQ;L& 56.detection risk 检查风险
54JZEc *%:p01&+ 57.inappropriate audit opinion 不适当的审计意见
^e"BY( Gk;==~ 58.material misstatement 重大的错报
);kO27dg 2L[/.| 59.tolerable misstatement 可容忍错报
38L8AJqD pT>[w1Kk^ 60.the acceptable level of detection risk 可接受的检查风险
z[M LMf[c ua/A &XQx 查看《
注会考试《审计》中的128个英文单词(二) 》
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