[HQ)4xG } jj) 1.audit
审计 o]oiJvOr ps 3)d 2.attestation 鉴证
3^y(@XFt O6;"cUv 3.credibility 可信赖程度
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5.agreed-upon procedures 执行商定程序
_!',%+ SL4?E<Jb 6.high levels of assurance 高水平保证
Q6Gw!!Z5EA NGc~%0n 7.compilation 编制
=hKAwk/^ C27:tyV 8.reliability 可靠性
)]1hN;Nz bT.q@oU 9.relevance 相关性
FRd"F$U -G,}f\Cg 10.professional skepticism 职业谨慎
{zFME41>g "@UQSf, 11.objectivity 客观性
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PK< *1dDs^D#| 12. professional competence 专业胜任能力
x z_sejKB xR1G 13.Senior/CPA-in-charge 项目经理
<>3)S`C`p Nwi|>'\C 14.audit engagement letter 业务约定书
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:-chB 15.recurring audit 连续审计
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% &.V d PE%$g\#? 16.the client 委托人
So aqmY;+ 2zTi/&K& 17.change
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^LMgOA(7 ?"d$SK"6Z 19.the successor CPA 后任注册
会计师 fW-C`x [*',pG 20.the preceding CPA前任
注册会计师 'X?xn@? C%XO|sP 21.issue the audit report 出具审计报告
(>v'0RA R+M&\ 5 22.expert 专家
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kz_.;3 23.the board of directors 董事会
5f-b>=02 [oLV,O|s|j 24.knowledge of the entity‘ s business 了解被审计单位情况
4_R|3L .Nn11F< d 25.assess material misstatement risks评估重大错报风险
4yl{:!la h|qJ{tUWc$ 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
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nZl`<M S&-K!XyJ 27.a general knowledge of —— 初步了解―――的情况
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$coO~qvU _wq?Pa<)e 29.the prior year‘s working papers 以前年度
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ayAP 32.appropriateness 适当性
$T'!??|IF r\Nfq(w 33.accounting estimate 会计估计
A6&*VD pO`KtagL 34.management representations 管理层声明
g68p9#G eVXXn)> 35.going concern assumption 持续经营假设
:L[>!~YG_n I.<c{4K5 36.audit plan 审计计划
Y=Vbs x b9.M'P\ 37.significant audit areas 重点审计领域
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&+ 38.error 错误
Wlj&_~ ;5[KZ8j6Y 39.fraud舞弊
Jz@~$L ~4~`bT9 40.modified or additional procedures 修改或追加审计程序
z|l*5@p 3N7H7(IR 41.misappropriation of assets 侵占资产
c`a( AU{"G 42.transactions without substance 虚假交易
UiFH*HT BrV{X&>[i 43.unusual pressures 异常压力
Tg\bpLk0= tdy2ZPVtTV 44.the suspected noncompliance 涉嫌存在违法行为
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$"nu ;XKe$fsa~? 45.materialiy 重要性
OmYVJt_ M([#Py9h 46.exceed the materiality level 超过重要性水平
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n&f(5 47.approach the materiality level 接近重要性水平
($[wCHU`! "LMj,qZ1! 48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
YGp+[|' zkQ[< 50.misstatements or omissions 错报或漏报
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O7K.\ 1yy?1&88S 52.subsequent events 期后事项
{$*N1$(% uV/5f#) 53.adjust the financial statements 调整财务报表
x(_[D08/TT / HTY>b 54.perform additional audit procedures 实施追加的审计程序
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(8|9 55.audit risk 审计风险
bDI%}k9# bOS)vt*V 56.detection risk 检查风险
sDY~jP[Oa Cy/&KWLenf 57.inappropriate audit opinion 不适当的审计意见
8[^'PIz I[\~pi, 58.material misstatement 重大的错报
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O 59.tolerable misstatement 可容忍错报
%u -x9 8)i""OD@I 60.the acceptable level of detection risk 可接受的检查风险
x&}]8S) ny={OhP- 查看《
注会考试《审计》中的128个英文单词(二) 》
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