W?yGV{#V(= =kb/4eRg 1.audit
审计 N>IkK*v t[:G45].-k 2.attestation 鉴证
FKy2C:R(] ({mlA`d] 3.credibility 可信赖程度
bO+e?&vQ% = ,c!V 4.audit of financial statements 财务报表
审计 0Om<+]).R z{nd4qOsD 5.agreed-upon procedures 执行商定程序
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<g 6.high levels of assurance 高水平保证
VgO.in^q ?:3rVfO 7.compilation 编制
W#foVAi . ^qNZ!V4T 8.reliability 可靠性
|N0RBa4% [bjP-pX 9.relevance 相关性
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m&7A? LZ8xh 10.professional skepticism 职业谨慎
$AHdjQ[;6- V U~r~ 11.objectivity 客观性
#zg"E< FSb4RuD9 12. professional competence 专业胜任能力
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e7q 13.Senior/CPA-in-charge 项目经理
0}q*s! -Xt0=3, 14.audit engagement letter 业务约定书
`.F3&pA gp4@6HuUd 15.recurring audit 连续审计
}LryRcrD-n -o+; e3# 16.the client 委托人
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]~9YRVeC Rw|P$dbu 19.the successor CPA 后任注册
会计师 W_[ tdqey YXDuhrs} 20.the preceding CPA前任
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Hu"TEhW(2 21.issue the audit report 出具审计报告
RP%FMb}nt SA{5A 1 22.expert 专家
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X ([VZ 23.the board of directors 董事会
}r|$\ms vA*Q}]Ov 24.knowledge of the entity‘ s business 了解被审计单位情况
j"n"=rTTQ Zn6u6<O= 25.assess material misstatement risks评估重大错报风险
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3zzl|+# 6 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
2I{kLN1TY O |*-J 27.a general knowledge of —— 初步了解―――的情况
okH*2F(- \`-a'u=S 28.a more knowledge of—— 进一步了解的情况
)pG*_q EU.!/'< 29.the prior year‘s working papers 以前年度
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S MbXtmQ%C8 31.business risks 经营风险
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bW 6b\JD.r*{ 32.appropriateness 适当性
&[kFl\ )^m"fQ+ 33.accounting estimate 会计估计
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35.going concern assumption 持续经营假设
'EG/)0t` "6>+IF 36.audit plan 审计计划
]r>m{"~E !wH'dsriD 37.significant audit areas 重点审计领域
HH|N~pBJB |};-.}u^`h 38.error 错误
))E| SAr _J>!K'Dz 39.fraud舞弊
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P*5M #^xj"}o@ 40.modified or additional procedures 修改或追加审计程序
8j}o\!H ]4]AcJj 41.misappropriation of assets 侵占资产
;jFUtG FA1h!Vit 42.transactions without substance 虚假交易
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!%/(a)B$^$ 4f'!,Q ; 44.the suspected noncompliance 涉嫌存在违法行为
rtz ]PH ]:~z#k|2@6 45.materialiy 重要性
C9n*?Mk: [I78<IJc 46.exceed the materiality level 超过重要性水平
X08[,P#I #&ayWef 47.approach the materiality level 接近重要性水平
z4JhLef % X-`PF 48.an acceptably low level 可接受水平
_Q7]Dw/w\ VbX$\Cs: 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
>)VWXv0 iVA=D&eZ 50.misstatements or omissions 错报或漏报
vCn\_Nu;W& c=33O,_ 51.aggregate 总计
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52.subsequent events 期后事项
NGmXF_kqN YqYobL*q/ 53.adjust the financial statements 调整财务报表
9(hI%idq Vsd4; 54.perform additional audit procedures 实施追加的审计程序
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/~pB_l 55.audit risk 审计风险
R{q<V uN ?~/_&=NSx 56.detection risk 检查风险
CgKFI "89L^I 57.inappropriate audit opinion 不适当的审计意见
UoHNKB73 Dp^6|T* HU 58.material misstatement 重大的错报
wexa\o xmHW,#%ui\ 59.tolerable misstatement 可容忍错报
3 ]w a8| -gpHg 60.the acceptable level of detection risk 可接受的检查风险
iJr(;Bq }ni@]k#q< 查看《
注会考试《审计》中的128个英文单词(二) 》
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