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Flp |s^ar8)=) 1.audit
审计 -?(RoWv@X& wTW"1M 2.attestation 鉴证
u<8Q[_E& # SXXYh-e 3.credibility 可信赖程度
hnZHu\EJ VO`A 4.audit of financial statements 财务报表
审计 MQ+ek4 /{U{smtdFl 5.agreed-upon procedures 执行商定程序
b#m47yTW9< 8vRiVJ8QS: 6.high levels of assurance 高水平保证
ZJpI]^9| "+WR[-n>\ 7.compilation 编制
?gtkf[0B| Yru[{h8hw` 8.reliability 可靠性
;E&XFTdO eXd(R>Mx 9.relevance 相关性
Lv4=-mWv&0 H5AY6), 10.professional skepticism 职业谨慎
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11.objectivity 客观性
XJ\q!{;h kT1lOP-Bg 12. professional competence 专业胜任能力
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# 13.Senior/CPA-in-charge 项目经理
Esjv^* v9- zaZ}:N/w(z 14.audit engagement letter 业务约定书
M<)2 .9xGLmg 15.recurring audit 连续审计
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T42g4j/l~ ,2`d3u^CW 17.change
CPA 更换
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h[]N=X z!+<m< 19.the successor CPA 后任注册
会计师 ie!4z34 ASvPr*q/ 20.the preceding CPA前任
注册会计师 *K(xES!b RtL<hD 21.issue the audit report 出具审计报告
6`C27 .;2!c'mT9 22.expert 专家
,&=`T7i =;H'~ 23.the board of directors 董事会
o zYI/b^ 1aE/_ 24.knowledge of the entity‘ s business 了解被审计单位情况
ECScx02 $<4Ar*i 25.assess material misstatement risks评估重大错报风险
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C=IH#E= 9pcf jx.. 27.a general knowledge of —— 初步了解―――的情况
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/aG>we L{f>;[FR 29.the prior year‘s working papers 以前年度
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j6vZ{Fx;w 0*?XQV@ 30.minutes of meeting 会议纪要
s8[9YfuW ?+5{HFx 31.business risks 经营风险
iyYY)roB *BsDHq-F~ 32.appropriateness 适当性
es[5B* 5 rfRo*u2" 33.accounting estimate 会计估计
{*;]I?9Al Iv72;ZCh?6 34.management representations 管理层声明
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)QIE 1fW4=pF-K 36.audit plan 审计计划
Qz+d[%Q}x 15o.j!S 37.significant audit areas 重点审计领域
I#t9aR+& yH%+cmp7 38.error 错误
Nf 'dT;s.N I~LQ1_ 39.fraud舞弊
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uL# }c4E 2c 41.misappropriation of assets 侵占资产
IS2Ij _MbVF>JOx 42.transactions without substance 虚假交易
sNfb %r P}9Y8$Y>U 43.unusual pressures 异常压力
J(0 =~Z[ &n]Z1e}5 44.the suspected noncompliance 涉嫌存在违法行为
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?J}N UD<^r]'x 45.materialiy 重要性
G^rh*cb K 1LE^dS^V 46.exceed the materiality level 超过重要性水平
[gkRXP[DGs `s83rhs`! 47.approach the materiality level 接近重要性水平
S~rVRC"<xo s$>m0^ 48.an acceptably low level 可接受水平
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)SL@>Cij ,}IER 50.misstatements or omissions 错报或漏报
3cfZ!E~^kc ;}eEG{`Y 51.aggregate 总计
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52.subsequent events 期后事项
9[p}.9/ *K jVPs 53.adjust the financial statements 调整财务报表
j+13H+dN )_b@~fC 54.perform additional audit procedures 实施追加的审计程序
H]i+o6 y>7VxX0xi 55.audit risk 审计风险
%<=vbL9 Tc3ih~LvG 56.detection risk 检查风险
i. u15$ 0(9I\j5`TT 57.inappropriate audit opinion 不适当的审计意见
)1Ma~8Y%r SEQO2`]e: 58.material misstatement 重大的错报
Z;Ir>^< c;21i;&,9 59.tolerable misstatement 可容忍错报
C`)^~C_]`3 +A'q#~yILa 60.the acceptable level of detection risk 可接受的检查风险
SJ@8[n.x UOLTCp?M;J 查看《
注会考试《审计》中的128个英文单词(二) 》
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