g8<ODU0[g Q@ VA@N=w 1.audit
审计 (Q*q#U ~}.C*;J 2.attestation 鉴证
g3:@90Ba EYT^*1,E* 3.credibility 可信赖程度
j&
8YE7 #a e@VedM 4.audit of financial statements 财务报表
审计 T}&A-V$ <=4$.2ym 5.agreed-upon procedures 执行商定程序
\ND]x]5d 7Qd4L. 6.high levels of assurance 高水平保证
6] x6FeuS OrkcY39"~a 7.compilation 编制
h4hAzFQ.s U%h.l 8.reliability 可靠性
oGcgd$%ZB Tn7Mt7 h 9.relevance 相关性
9q`Ewj R .>"xp6 10.professional skepticism 职业谨慎
@]Jq28 ynsYU
( 11.objectivity 客观性
xV>
.] #{6VdWZ 12. professional competence 专业胜任能力
+^AdD8U
%J*1F 13.Senior/CPA-in-charge 项目经理
k79OMf
<v f(Xin3#' 14.audit engagement letter 业务约定书
bpY*;o$~ )G2Bx+Z;L 15.recurring audit 连续审计
#Pd9i5~N Ua}R3^_)a 16.the client 委托人
w7MRuAJ4 .\b.l@O<Z 17.change
CPA 更换
注册会计师
Otq3nBZ YEv\!%B 18.the existing CPA 现任注册
会计师
4@{;z4*` OLG)D#m(4/ 19.the successor CPA 后任注册
会计师 $O |Xq7dp u>'0Xo9R 20.the preceding CPA前任
注册会计师 ToHx!,tDS K_MEd1l 21.issue the audit report 出具审计报告
`{#""I^_ L'
wR$ 22.expert 专家
%w&+o.k/ /Z2u0jNArP 23.the board of directors 董事会
)u(,.O[cw b'O/u."O 24.knowledge of the entity‘ s business 了解被审计单位情况
9O- otAGM Mc?_2<u- 25.assess material misstatement risks评估重大错报风险
#66i!
}
l7t
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
rO}1E<g
(
nS]e 27.a general knowledge of —— 初步了解―――的情况
tar/n o Y$OE[nGi%X 28.a more knowledge of—— 进一步了解的情况
~=yU%5 s@ O]IAIM 29.the prior year‘s working papers 以前年度
工作底稿
e/4C` J- T
FHYB9vV 30.minutes of meeting 会议纪要
$}4ao2 zW`Hqt; 31.business risks 经营风险
=bp'5h8_ N!7?D'y
32.appropriateness 适当性
OsOfo({I_ W2<'b05 33.accounting estimate 会计估计
2H;#L`Z* O=K0KOj 34.management representations 管理层声明
13@emb =o~mZ/ 7=M 35.going concern assumption 持续经营假设
I!!cA?W CL7_3^2qI 36.audit plan 审计计划
\FO`WUAF hvI#D>Z!Yp 37.significant audit areas 重点审计领域
[#!Y7Ede b|V<Kp 38.error 错误
{JdXn }
#<Rs 39.fraud舞弊
,./n@.na I`+,I`~u 40.modified or additional procedures 修改或追加审计程序
9<&*iIrM .8'c
c8 41.misappropriation of assets 侵占资产
XnYX@p zZd.
U\"2 42.transactions without substance 虚假交易
A p zC E
g&5tAyM 43.unusual pressures 异常压力
|a)zuC r
7R39# 44.the suspected noncompliance 涉嫌存在违法行为
n+
H2cl } md bi@ms@ 45.materialiy 重要性
a?ete9Q+ 1Y"9<ry 46.exceed the materiality level 超过重要性水平
ydVDjE
Y IPTFx
)]G 47.approach the materiality level 接近重要性水平
X#by Dg K:13t
| 48.an acceptably low level 可接受水平
07=I&Pum
D\;5{,:d 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
;[4=?GL* ,+d8
50.misstatements or omissions 错报或漏报
p/eaO{6 6 t!xdKX& } 51.aggregate 总计
'Jek<
5 ]D~Ibv{Y 52.subsequent events 期后事项
u-jV@Tz W2%@}IDm 53.adjust the financial statements 调整财务报表
Ugo! nWc@ufY 54.perform additional audit procedures 实施追加的审计程序
e1b?TF@lz 0i5S=L`j 55.audit risk 审计风险
/j3",N+I B&7:=t,m( 56.detection risk 检查风险
xVYa-I[Z !ni
1 qM 57.inappropriate audit opinion 不适当的审计意见
d=D#cs;\ n5oX 51J 58.material misstatement 重大的错报
@#^Y#
rxb z&c} 59.tolerable misstatement 可容忍错报
# bjK]+ t>a
D;|Y 60.the acceptable level of detection risk 可接受的检查风险
]H{*Z3S o&M.9V?~~ 查看《
注会考试《审计》中的128个英文单词(二) 》
0$b4\.0>~ e ?7NW