pG"wQ nnn\ 1.audit
审计 MxpAh<u!vF C"kfxpCi 2.attestation 鉴证
QD0x^v8 [lML^CYQ 3.credibility 可信赖程度
bJn&Y d(|?gN^ 4.audit of financial statements 财务报表
审计 bK6^<,~ }~W/NP_F 5.agreed-upon procedures 执行商定程序
1av#u:jy~> )!0}<_2 6.high levels of assurance 高水平保证
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7.compilation 编制
q>(?Z#sB =)Hu(;Yv 8.reliability 可靠性
*=oO3c0|b, ,j XK 9.relevance 相关性
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N al\ 10.professional skepticism 职业谨慎
<eEIR c<Cf|W 11.objectivity 客观性
FiMM-c| G~y:ZEnN[ 12. professional competence 专业胜任能力
+JYb)rn$^ Njg87tKB 13.Senior/CPA-in-charge 项目经理
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"!p gOnZ# 14.audit engagement letter 业务约定书
_'w:Sx?d7 MH)V=xU|) 15.recurring audit 连续审计
47(_5PFb# Khd A;bF 16.the client 委托人
*bo| F%NAz M-].l3 17.change
CPA 更换
注册会计师 oH17!$Fly ^f>c_[fR 18.the existing CPA 现任注册
会计师
iPl,KjGk Gjeb)Y6N 19.the successor CPA 后任注册
会计师 9nVb$pf e# 7~J>Ga 20.the preceding CPA前任
注册会计师 A-L1vu; 5 ph CEKt; 21.issue the audit report 出具审计报告
<_8bAO8\ o5J6Xi0+ 22.expert 专家
W*s=No3C @D-I@Cyl 23.the board of directors 董事会
rD21:1s >}f!. i 24.knowledge of the entity‘ s business 了解被审计单位情况
\(7A7~ EGI$=Y 25.assess material misstatement risks评估重大错报风险
8y5"X"U a$?d_BX 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
hzk!H]>E h8O\sKn 27.a general knowledge of —— 初步了解―――的情况
VDOC> ?J+jv 28.a more knowledge of—— 进一步了解的情况
p>pN?53S Jc?zX8>Ae: 29.the prior year‘s working papers 以前年度
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h0m5oV | eCVq(R 30.minutes of meeting 会议纪要
93D}0kp #Tzs9Bkaca 31.business risks 经营风险
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A\QW8Sd 32.appropriateness 适当性
>lM/\HO2 }l+_KA 33.accounting estimate 会计估计
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)> 34.management representations 管理层声明
_,0.h*c 6bs-&Vf 35.going concern assumption 持续经营假设
*YH!L{y cQLPgE0 36.audit plan 审计计划
>{(c\oMD [mwqCW& 37.significant audit areas 重点审计领域
1P*GIt2L 3}g>/F~ 38.error 错误
6oQ7u90z* hj"JmF$m 39.fraud舞弊
KM)MUPr j<)$ [v6 40.modified or additional procedures 修改或追加审计程序
NUb$PT <t!0{FJ 41.misappropriation of assets 侵占资产
>A]l|#Rz zqU$V~5;rG 42.transactions without substance 虚假交易
|FT.x9e- EP;ts 43.unusual pressures 异常压力
B>'J5bZsw xe6V7Wi/Tt 44.the suspected noncompliance 涉嫌存在违法行为
FTEC=j$ln K)x6F15r 45.materialiy 重要性
D@sMCR x&u@!# d] 46.exceed the materiality level 超过重要性水平
c8]%,26. c99|+i50 47.approach the materiality level 接近重要性水平
)CoFRqz<h fA?Wf[`x 48.an acceptably low level 可接受水平
BQUYT/$( f#AuZ]h 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
cahlYv' E)Qg^DHP/ 50.misstatements or omissions 错报或漏报
7}\AhQ, S ZTqt 4H 51.aggregate 总计
~7j-OWz9 }Gb^%1%M 52.subsequent events 期后事项
`ba<eT': ;7E"@b,tPN 53.adjust the financial statements 调整财务报表
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>'Wiq! 54.perform additional audit procedures 实施追加的审计程序
$B>L_~cS ~FI} [6Dd 55.audit risk 审计风险
S+6YD0 yTbtS- 56.detection risk 检查风险
O.Dz}[w *3RD\.jPX 57.inappropriate audit opinion 不适当的审计意见
z,C>Rh9Id >~_>.R+{ 58.material misstatement 重大的错报
/L$q8 + Z$Ps_Ik 59.tolerable misstatement 可容忍错报
c\P}ZQ p8F$vx4, 60.the acceptable level of detection risk 可接受的检查风险
JKp@fQT * t':*~b{V@7 查看《
注会考试《审计》中的128个英文单词(二) 》
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