vF*^xhh reqfgNg 1.audit
审计 @2GhN&=
Z@>=
& 2.attestation 鉴证
)vEHLp. 2A@Y&g(6T7 3.credibility 可信赖程度
Mp^OL7p^^ Zq\RNZ} 4.audit of financial statements 财务报表
审计 4Vb}i[</ F_p3
:l 5.agreed-upon procedures 执行商定程序
.-O@UQx.I $'J6#Vs 6.high levels of assurance 高水平保证
'%n<MTL c {f:5 p 7.compilation 编制
2yEO=SN,( QoT3;<r} 8.reliability 可靠性
S:2u3th7 0i5T]
)r 9.relevance 相关性
-H ac^4uF %h/#^esi 10.professional skepticism 职业谨慎
#x4h_K
Y )JY_eG&2Dx 11.objectivity 客观性
BST7y4R)BS g "K#& 12. professional competence 专业胜任能力
!yV,|)y5F %ojR?=ON 13.Senior/CPA-in-charge 项目经理
@^y?Bh9jQ =,>TpE 14.audit engagement letter 业务约定书
*D09P% M<#)D 15.recurring audit 连续审计
0]h8)EW OUIUgej 16.the client 委托人
T~wZ E1{:z" 17.change
CPA 更换
注册会计师 1a=9z'8V 90y9~.v 18.the existing CPA 现任注册
会计师
Bah.\ZsYQP f'zU^/$rf 19.the successor CPA 后任注册
会计师 #^4>U&? t=E|RYC(k 20.the preceding CPA前任
注册会计师 +LI*!(T|lm n ]6
0 21.issue the audit report 出具审计报告
TsFdy{/o* NrI5uC7 22.expert 专家
C<wj?!v,F[ Rvu3Qo+ 23.the board of directors 董事会
HM$`z"p5jg uJ)=+Exii 24.knowledge of the entity‘ s business 了解被审计单位情况
cyHak u+ IioE
<wS) 25.assess material misstatement risks评估重大错报风险
q563,s fa+W9 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
$!l2=^\3 ^pQo `T6 27.a general knowledge of —— 初步了解―――的情况
\@}$Wjsl lM|WOmD 28.a more knowledge of—— 进一步了解的情况
AHMV@o`V /|u]Y
/ * 29.the prior year‘s working papers 以前年度
工作底稿
{Hp}F!X$ ^ ]6
80h 30.minutes of meeting 会议纪要
?CT^Zegmr ~0^,L3M 31.business risks 经营风险
CI~;B Y?vm%t`K 32.appropriateness 适当性
,~j$rs`Z X%9xuc 33.accounting estimate 会计估计
DKVt8/vq 0w[0%:R^ 34.management representations 管理层声明
D
5 r [P&,}o)+E0 35.going concern assumption 持续经营假设
q* y9/HnI gh #w%g1g 36.audit plan 审计计划
I_6` Z 0 j]?0}Z* 37.significant audit areas 重点审计领域
P15* VPy Ni@e/|
2b 38.error 错误
o4[2`mT +}-W.H%` 0 39.fraud舞弊
Qqhb]<z =<'iLQb1 40.modified or additional procedures 修改或追加审计程序
wM4g1H%s 6pn@`UK 41.misappropriation of assets 侵占资产
55\X\>
0C7 j3[OY 42.transactions without substance 虚假交易
mQA<t)1 qnfRN' 43.unusual pressures 异常压力
vs0H^L 1uge>o& 44.the suspected noncompliance 涉嫌存在违法行为
='bmjXu 5G] #yb74 45.materialiy 重要性
@xF8' [< e>zk3\D! 46.exceed the materiality level 超过重要性水平
(z1%lZ}( SQ
KY;p 47.approach the materiality level 接近重要性水平
Ah>krE0t +#I~#CV! 48.an acceptably low level 可接受水平
;=9vmQA tEX~72v 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
1707 qp_ `Fj: 50.misstatements or omissions 错报或漏报
$}UJs <-F *T2&$W|_a 51.aggregate 总计
_TN
$c XsN#<"f;i 52.subsequent events 期后事项
L{0OMyUA z3jzpmz 53.adjust the financial statements 调整财务报表
h7]]F{r5 E)_!Hi0<s 54.perform additional audit procedures 实施追加的审计程序
\HQb#f, *,[=}v1 55.audit risk 审计风险
-Lf6]5$2' B*iz+"H
56.detection risk 检查风险
z57papo ^$,kTU'= 57.inappropriate audit opinion 不适当的审计意见
^oB1 &G P_g0G#`4 58.material misstatement 重大的错报
f>+}U;)EF OK J%M]< 59.tolerable misstatement 可容忍错报
}7z+ Mh.eAM8 _ 60.the acceptable level of detection risk 可接受的检查风险
!>@V#I %=<NqINM[ 查看《
注会考试《审计》中的128个英文单词(二) 》
}0nB'0|y U?ic$J]N