]6$,IKE7 qj~flw1: 1.audit
审计 }}^,7npU DS#cm3 2.attestation 鉴证
/9x{^ z-EwXE 3.credibility 可信赖程度
X,C*qw@ eu#,WwlG 4.audit of financial statements 财务报表
审计 ==QWwPpA [[R7~.; 5.agreed-upon procedures 执行商定程序
q"gqO%Wb| ,?l~rc 6.high levels of assurance 高水平保证
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[[:UhrH- 7.compilation 编制
f4 ]N0 $&cz$jyY 8.reliability 可靠性
uh]"(h(> L'zE<3O'3 9.relevance 相关性
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Z :83,[;GO2 10.professional skepticism 职业谨慎
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;JQX! 11.objectivity 客观性
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N{ j|:dYt`WM 12. professional competence 专业胜任能力
r55qmPhg ]dvPx^`d{ 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
A_!QrM ze`1fO|% 15.recurring audit 连续审计
J,f/fPaf7 q[7CPE0n 16.the client 委托人
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17.change
CPA 更换
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.G HF"Eys 18.the existing CPA 现任注册
会计师
QE|`&~sme k`Nyi)AGe 19.the successor CPA 后任注册
会计师 Vy__b=ti? \tY"BC4. 20.the preceding CPA前任
注册会计师 {P-xCmZ~Wt u*2fP]n 21.issue the audit report 出具审计报告
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22.expert 专家
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S}[l*7 23.the board of directors 董事会
5iVQc -m& l^\(ss0~ 24.knowledge of the entity‘ s business 了解被审计单位情况
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Fh K&@@_ 25.assess material misstatement risks评估重大错报风险
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cJCU*(7& 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
zDD4m`2 o\Uu?.-< 27.a general knowledge of —— 初步了解―――的情况
._?V%/ zh\$t]d<I 28.a more knowledge of—— 进一步了解的情况
@5xu>g Kn nZfs=@w:y 29.the prior year‘s working papers 以前年度
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MaO"#{i ',7a E@PJ 30.minutes of meeting 会议纪要
+Mk#9r F$Hx`hoy 31.business risks 经营风险
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hoenQ6N^: 32.appropriateness 适当性
H3, ut Zb(E:~h\ 33.accounting estimate 会计估计
,M QVE ks*Y9D*= 34.management representations 管理层声明
VPt9QL( %%%S"$t 35.going concern assumption 持续经营假设
OR:[J5M) 'cV?i&; 36.audit plan 审计计划
d|XmasGN &SH1q_&BQ 37.significant audit areas 重点审计领域
V|'1tB=;*1 }g|nz8 38.error 错误
Ha%F"V* oKA& An 39.fraud舞弊
i^)WPP>4Aw 1svi8wh 40.modified or additional procedures 修改或追加审计程序
lwT9~Hyp =wG+Ao 41.misappropriation of assets 侵占资产
7AwgJb hn )}MHx`KT2 42.transactions without substance 虚假交易
.$!{-v[ fuUm}N7 43.unusual pressures 异常压力
gd7^3q[$h v.=/Y(J 44.the suspected noncompliance 涉嫌存在违法行为
FY'ty@|_s =WG=C1Z 45.materialiy 重要性
h5"Ov,K3[ bc I']WgB- 46.exceed the materiality level 超过重要性水平
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&"BEs ,+`HQdq 47.approach the materiality level 接近重要性水平
]ikomCg kL>d"w 48.an acceptably low level 可接受水平
HfB@vw^ Wht(O~F 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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-}^ 50.misstatements or omissions 错报或漏报
nXA\|c0 egk7O4zwP 51.aggregate 总计
c~=B0K- ?F7o!B 52.subsequent events 期后事项
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d$W 54.perform additional audit procedures 实施追加的审计程序
G8Z 4J7^ ]m4OIst 55.audit risk 审计风险
"*z_O K_/zuTy 56.detection risk 检查风险
l;A,0,i ::5E 8919 57.inappropriate audit opinion 不适当的审计意见
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FV39QG4b4 zYY$D. 59.tolerable misstatement 可容忍错报
`J0i.0p _>m-AI4^ 60.the acceptable level of detection risk 可接受的检查风险
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I~S=;o 查看《
注会考试《审计》中的128个英文单词(二) 》
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