hlO,mU BIn7<.& 1.audit
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=eb #^zUaPV 7r 2.attestation 鉴证
L>X39R~ |K11Woii 3.credibility 可信赖程度
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VM"z6@ 4.audit of financial statements 财务报表
审计 <],~V\m &`}8Jz=S 5.agreed-upon procedures 执行商定程序
\1H~u,a >=VtL4K^ 6.high levels of assurance 高水平保证
K."h}f95 PpWn+''M 7.compilation 编制
G@+AB*Eu D/<;9hw 8.reliability 可靠性
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<ZwmXD.VD 9.relevance 相关性
0'nY ?]Wg{\NC6 10.professional skepticism 职业谨慎
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;z3w#fNMv ,2/y(JX}*! 12. professional competence 专业胜任能力
iI@m e= E#^?M#C 13.Senior/CPA-in-charge 项目经理
>ZjGs8& t9Y?0O}/ 14.audit engagement letter 业务约定书
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=Zc_ 15.recurring audit 连续审计
"i1r9TLc r_EuLFM A 16.the client 委托人
sncc DuS 4.o[:5' 17.change
CPA 更换
注册会计师 \4FKZ>1+R ?T\_"G 18.the existing CPA 现任注册
会计师
kE*OjywN f !D~aJ 19.the successor CPA 后任注册
会计师 0!(BbQnWI P+s-{vv{0 20.the preceding CPA前任
注册会计师 Vv<Tjr ~L3]Wa. 21.issue the audit report 出具审计报告
%$3)xtS6 nApkK1? 22.expert 专家
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\ 23.the board of directors 董事会
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DAHQ7#qfQC 24.knowledge of the entity‘ s business 了解被审计单位情况
-'wFaW0%I LI/;`Y= 25.assess material misstatement risks评估重大错报风险
Ej7>ywlW P3u,)P& 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
xZpGSlA HaiaDY) 27.a general knowledge of —— 初步了解―――的情况
cPL]WI0( @!MhVNS_< 28.a more knowledge of—— 进一步了解的情况
vi-mn)L6# cJQ& #u 29.the prior year‘s working papers 以前年度
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:Tu%0="ye tM&;b?bJ[ 30.minutes of meeting 会议纪要
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^t@ h l 31.business risks 经营风险
:!nBTw KfkE'_F 32.appropriateness 适当性
e|&}{JP{[ n>-"\cjV 33.accounting estimate 会计估计
!v`C-1}70 V {H/>>k7 34.management representations 管理层声明
b( qO fek `E4OgO 35.going concern assumption 持续经营假设
jh3XG xO nW~Z 36.audit plan 审计计划
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-g`3;1EV^ 37.significant audit areas 重点审计领域
8 ta`sNy9 IQ3]fLb 38.error 错误
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;p U=> +CF"Bm8@ 40.modified or additional procedures 修改或追加审计程序
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k]<b= 41.misappropriation of assets 侵占资产
?5yj</W |m5 E%E 42.transactions without substance 虚假交易
5[{#/!LX) +&:?*(?Q 43.unusual pressures 异常压力
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0O,A9 45.materialiy 重要性
$*Z Zh pHpHvSI 46.exceed the materiality level 超过重要性水平
!o k6*m 4EB&Zmg[K 47.approach the materiality level 接近重要性水平
*gxo!F} <y30t[.E6 48.an acceptably low level 可接受水平
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H]q $4j$c|S! 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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/e0cx:.w !Ui"<0[, 51.aggregate 总计
>.]'N:5 w`?Rd 52.subsequent events 期后事项
AvNU\$B4aG h)746T ) 53.adjust the financial statements 调整财务报表
xO<$xx E*F)jP,yo 54.perform additional audit procedures 实施追加的审计程序
0D*uZ,oBEw Qn*a#]p 55.audit risk 审计风险
;C+g)BW <\If: 56.detection risk 检查风险
U.[?1:v mm5y'=# 57.inappropriate audit opinion 不适当的审计意见
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ps*dO s.)nS$ 59.tolerable misstatement 可容忍错报
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VZouw# 60.the acceptable level of detection risk 可接受的检查风险
>nnjLrI P(Fd|).j$ 查看《
注会考试《审计》中的128个英文单词(二) 》
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