rzTyHK[ MoX*e 1.audit
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8EE7mEmLH 2.attestation 鉴证
Ci*5E$+\ Yj"UD:p 3.credibility 可信赖程度
{ &qBr&kg OKU P 4.audit of financial statements 财务报表
审计 ,H%\+yn{ m:41zoV 5.agreed-upon procedures 执行商定程序
Q.|2/6hD7[ ;,A\bmC 6.high levels of assurance 高水平保证
sS|zz,y ?eO|s5r 7.compilation 编制
_xC~44 9qW,I|G 8.reliability 可靠性
d}=p-s.GA {l6]O 9.relevance 相关性
PT4`1Oy}/1 vK{K#{ 10.professional skepticism 职业谨慎
UB1/FM4~ B 3h<K} 11.objectivity 客观性
dg!sRm1iZ: A:!{+ 12. professional competence 专业胜任能力
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3 13.Senior/CPA-in-charge 项目经理
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3@%9E E.6\(^g 14.audit engagement letter 业务约定书
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z%KChU 15.recurring audit 连续审计
btYPp0o~ O>Sbb2q?" 16.the client 委托人
}Q=Zqlvz QXz!1o+" 17.change
CPA 更换
注册会计师 r%#qbsN M,@SUu v" 18.the existing CPA 现任注册
会计师
!eq]V9 L~$RF {$ 19.the successor CPA 后任注册
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#7 3q>"#+R.t 20.the preceding CPA前任
注册会计师 q-Qws0\v. bDo'hDmW 21.issue the audit report 出具审计报告
st2>e1vg QD<4(@c5| 22.expert 专家
}:mI6zsNj 5Z[D(z 23.the board of directors 董事会
VJ"3G;; Dpd$&Wr0Y 24.knowledge of the entity‘ s business 了解被审计单位情况
)yP>}ME W% [5~N 25.assess material misstatement risks评估重大错报风险
@}gdOaw GN<I|mGLJK 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
%)D7Dr #dft-23 27.a general knowledge of —— 初步了解―――的情况
+Xp;T`,v W24bO|>D 28.a more knowledge of—— 进一步了解的情况
{P-PH$ E- b {5|2&= 29.the prior year‘s working papers 以前年度
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3EvA 5K. +7^Ul6BB#K 30.minutes of meeting 会议纪要
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&v'A $ZRN#x@ 31.business risks 经营风险
IT(c'} h 3&:"*A2 32.appropriateness 适当性
WGmCQE[/c @nP}q!y 33.accounting estimate 会计估计
>I?Mi{'a 76b7-Nj" 34.management representations 管理层声明
i[pf*W0g q,DX{: 35.going concern assumption 持续经营假设
1,T9HpM I[UA' ~f 36.audit plan 审计计划
@:&+wq_>A^ -z$0S%2? 37.significant audit areas 重点审计领域
9pcf jx.. m_2P{ 38.error 错误
6bcrPf} %7#Zb ' 39.fraud舞弊
^wa9zs2s;/ [,^dM:E/ 40.modified or additional procedures 修改或追加审计程序
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{1aAm+ $O'2oeM 42.transactions without substance 虚假交易
Y:,R7EO{! k+[KD >;1 43.unusual pressures 异常压力
N o(f0g. I_G>W3 44.the suspected noncompliance 涉嫌存在违法行为
\&5@ yh p*,P%tX 45.materialiy 重要性
8>Z$/1Mh Y:%)cUxA 46.exceed the materiality level 超过重要性水平
zD^f%p ["# 7omGg~!k( 47.approach the materiality level 接近重要性水平
eC?/l*gF3 2^6TrZA7M6 48.an acceptably low level 可接受水平
O&w3@9KJ? fVUBCu 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
8(5E<&JP m->%8{L 51.aggregate 总计
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M/a/H=J =t$mbI 53.adjust the financial statements 调整财务报表
I`W-RWZ .k`*$1?73x 54.perform additional audit procedures 实施追加的审计程序
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*]`t@q O2]r]9sh* 55.audit risk 审计风险
i @9Qb ;"Y;l=9_ 56.detection risk 检查风险
xdfvme[ IIQ3|eZ 57.inappropriate audit opinion 不适当的审计意见
ckN(`W,xp kgI=0W> 58.material misstatement 重大的错报
(1SO;8k\ NB5L{Gf6- 59.tolerable misstatement 可容忍错报
s.;KVy,=Bu cm@ oun 60.the acceptable level of detection risk 可接受的检查风险
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1mn$Rh&dO 查看《
注会考试《审计》中的128个英文单词(二) 》
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