&L[oQni];2 <u2rb6 1.audit
审计
4<b=;8 @giJ&3S, 2.attestation 鉴证
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3.credibility 可信赖程度
42X N*br gPs%v`y)*D 4.audit of financial statements 财务报表
审计 qP6Yn JWl -F.A1{l[. 5.agreed-upon procedures 执行商定程序
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l<fZt#T PMER~}^ 7.compilation 编制
34ij5bko_) DK8eFyG^2 8.reliability 可靠性
o RT<h !;'#fxW[ 9.relevance 相关性
Q@B--Omfh jiS|ara" 10.professional skepticism 职业谨慎
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11.objectivity 客观性
8YNii-pl ~Pq(Ta 12. professional competence 专业胜任能力
P70\ |M0~y U40adP? a 13.Senior/CPA-in-charge 项目经理
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'Z~B4 14.audit engagement letter 业务约定书
KUs\7Sb {k.Dy92 15.recurring audit 连续审计
. C_\xb *~b3FLzq 16.the client 委托人
,})x1y Z|&Y1k-h 17.change
CPA 更换
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$6\-8zNk 18.the existing CPA 现任注册
会计师
LwDm(gG N<bNJD} 19.the successor CPA 后任注册
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"@Z Hd)z[6u8eT 20.the preceding CPA前任
注册会计师 S}zh0`+d'Z ="fq.Tt 21.issue the audit report 出具审计报告
P} =eR 4j9 22.expert 专家
@Y2"=QVt 2w>lnJ- 23.the board of directors 董事会
+^!;J/24 -cW`qWbd 24.knowledge of the entity‘ s business 了解被审计单位情况
C~\/FrO? 1]eh0H 25.assess material misstatement risks评估重大错报风险
d0(GE4+/ S,&tKDJn 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
5X^bvW26 joaf0 27.a general knowledge of —— 初步了解―――的情况
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5B utk'joo 28.a more knowledge of—— 进一步了解的情况
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zaqL\ AEx|<E0 29.the prior year‘s working papers 以前年度
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PVBf' =X6+}YQ" 30.minutes of meeting 会议纪要
Jz(!eTVs @)0-oa,u+ 31.business risks 经营风险
I{Pny/d` _H#l&bL@C 32.appropriateness 适当性
/($!("b QW~-+BD 33.accounting estimate 会计估计
v@OyB7} .:eNL]2%: 34.management representations 管理层声明
6 isz >AcpJ|V 35.going concern assumption 持续经营假设
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c{{3_ 36.audit plan 审计计划
(`0dO8 mi~BdBv 37.significant audit areas 重点审计领域
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H*U\P 2C!) %,9iY&;U" 39.fraud舞弊
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}P-4Sg o!Vs{RRu} 40.modified or additional procedures 修改或追加审计程序
Up|\&2_ 5H_%inWM 41.misappropriation of assets 侵占资产
U].u) g$ g*9jPwdG 42.transactions without substance 虚假交易
>m!l5/ B!jINOg 43.unusual pressures 异常压力
1k@k2rE 5- Q`v/w; 44.the suspected noncompliance 涉嫌存在违法行为
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!5P [,_M@g3 45.materialiy 重要性
zdA:K25" J90q\_dY. 46.exceed the materiality level 超过重要性水平
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tMaJ; 4 _`!@ 48.an acceptably low level 可接受水平
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CL(,Q8yG 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
#&\hgsw/T uNLB3Rdy} 50.misstatements or omissions 错报或漏报
LkFXUt ? 0D1yG(ck 51.aggregate 总计
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"h3 53.adjust the financial statements 调整财务报表
%g(h%V9f FAu G`zu 54.perform additional audit procedures 实施追加的审计程序
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9f>kE 55.audit risk 审计风险
fSp(}'m2L l79jd%/m 56.detection risk 检查风险
P[{w23`4 3uwZ# 57.inappropriate audit opinion 不适当的审计意见
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F2yM2Ldx l;>#O 59.tolerable misstatement 可容忍错报
[~)i<V|qJ 5=Bj?xb$' 60.the acceptable level of detection risk 可接受的检查风险
"fLGXbNQ Ms?V1 查看《
注会考试《审计》中的128个英文单词(二) 》
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