]MD,{T9l\> Sg%h}]~ 1.audit
审计 8Z&M}Llk B":9C'tip 2.attestation 鉴证
jY;T:C-T /esdtH$= 3.credibility 可信赖程度
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p jb m}UcF oaO 4.audit of financial statements 财务报表
审计 zH"a>+st= (Q5rOrA" 5.agreed-upon procedures 执行商定程序
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:7: 6.high levels of assurance 高水平保证
Pj-.oS2dA 2[Ofa(mkkp 7.compilation 编制
G2$<Q+UYs? (rmOv\hG9V 8.reliability 可靠性
!S.O~Kq Fqt,VED 9.relevance 相关性
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t(+X jgvzp 10.professional skepticism 职业谨慎
SFu]*II;{ D`|8Og 11.objectivity 客观性
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Y-b,& 12. professional competence 专业胜任能力
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T l$EF sYEh>%mo^C 13.Senior/CPA-in-charge 项目经理
tJG+k)EE i:a*6b.U@N 14.audit engagement letter 业务约定书
&\>=4)HB; ZUyS+60 15.recurring audit 连续审计
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16.the client 委托人
')Q |}7!'f\M 17.change
CPA 更换
注册会计师 XF&_**0n /Nc)bF%gX 18.the existing CPA 现任注册
会计师
5cvvdO*C0 I4|LD/b 19.the successor CPA 后任注册
会计师 $:?Dyu(Il $7QGi|W*k 20.the preceding CPA前任
注册会计师 yk0tA 8J#U=qYei 21.issue the audit report 出具审计报告
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L6?~<#-m\M r|63T%q! 23.the board of directors 董事会
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U f,|g|&C 24.knowledge of the entity‘ s business 了解被审计单位情况
{/FdrS cP",szcY 25.assess material misstatement risks评估重大错报风险
ZEp>~dn; zv7)JH7EV& 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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: 28.a more knowledge of—— 进一步了解的情况
4Q!|fn0Sv vM@8&,; 29.the prior year‘s working papers 以前年度
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=@nE:uto] VA>0Y 30.minutes of meeting 会议纪要
i zYC0T9 soRYM 31.business risks 经营风险
R XCjYzt #bJp)&LO 32.appropriateness 适当性
_dY5qW1p nC%<BatQ 33.accounting estimate 会计估计
VKtlAfXy~ qSDn 0^y 34.management representations 管理层声明
f}~=C2R1<! TI}a$I* 35.going concern assumption 持续经营假设
c1q; 0h~{K 36.audit plan 审计计划
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l;TS%$ 37.significant audit areas 重点审计领域
m^\&v0 S&'?L0 38.error 错误
G!`PP 76o3Sge: 39.fraud舞弊
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b;v 40.modified or additional procedures 修改或追加审计程序
HOx+umjxW :L {*B$c 41.misappropriation of assets 侵占资产
z9:yt5ar ]61Si~Z 42.transactions without substance 虚假交易
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^D]J68)#a Zb&pH~ 7 44.the suspected noncompliance 涉嫌存在违法行为
c|d,:u# 3~Lsa"/ 45.materialiy 重要性
@U4hq7xzV2 v`c;1 ?=,q 46.exceed the materiality level 超过重要性水平
fJP *RVz HYmUD74FR 47.approach the materiality level 接近重要性水平
jU kxA7 }} n!.=05OtX 48.an acceptably low level 可接受水平
c3Gy1#f:#2 Z)IF3{* 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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ffv;< @}19:A<' 50.misstatements or omissions 错报或漏报
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3A{)C_1a dF09_nw 52.subsequent events 期后事项
,2rfN"o Ozhn`9L+1! 53.adjust the financial statements 调整财务报表
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9=j)g 54.perform additional audit procedures 实施追加的审计程序
ahIDKvJ4 q2r$j\L% 55.audit risk 审计风险
7p hf NM^uP+uS 56.detection risk 检查风险
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o$Ylqb# o<iU;15 58.material misstatement 重大的错报
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H.k<zn K3<A<&W_- 60.the acceptable level of detection risk 可接受的检查风险
PqL.^ |`?& 查看《
注会考试《审计》中的128个英文单词(二) 》
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