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D2'J( 1.audit
审计 B8>3GZi JZ)w 2.attestation 鉴证
8iC9xSH[% #D^(dz* 3.credibility 可信赖程度
C}]143a/Q ~\u~>mtchu 4.audit of financial statements 财务报表
审计 'o|=_0-7W (p(-E 5.agreed-upon procedures 执行商定程序
M3s:B& / Bpp(5 6.high levels of assurance 高水平保证
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7.compilation 编制
R'$1,ie rw%OA4> 8.reliability 可靠性
P\&n0C~ =\gK<Xh 9.relevance 相关性
m%U$37A1 x,Z:12H0 10.professional skepticism 职业谨慎
vz^=o' $KPf[JvQ 11.objectivity 客观性
&W%fsy< /! M%9gu 12. professional competence 专业胜任能力
Cf.(/5X tS[%C) 13.Senior/CPA-in-charge 项目经理
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vu3zZMl 14.audit engagement letter 业务约定书
K_-S`-eH e#^vA$d 15.recurring audit 连续审计
)JOo|pr-K $?y\3GX 16.the client 委托人
& sgzSX 3 +8{Y 17.change
CPA 更换
注册会计师 {cmV{ 4Yx {CQI*\O 18.the existing CPA 现任注册
会计师
Q#pgl f<vZ4 IU 19.the successor CPA 后任注册
会计师 @wh-.MD U/jCM?~ 20.the preceding CPA前任
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Q} 21.issue the audit report 出具审计报告
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K QCF " .=@CF8ArG 23.the board of directors 董事会
7upN:7D- aPHNX) 24.knowledge of the entity‘ s business 了解被审计单位情况
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?zK\!r{ 25.assess material misstatement risks评估重大错报风险
Oe&gTXo e\! ic 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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x&L 27.a general knowledge of —— 初步了解―――的情况
%)=c#H1 89ab?H}/ 28.a more knowledge of—— 进一步了解的情况
in2m/q? vgN%vw pL 29.the prior year‘s working papers 以前年度
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4#ZZwa]y "T.Qb/97@ 30.minutes of meeting 会议纪要
.s>.O6(^% &'c&B0j 31.business risks 经营风险
m5lTf 4)d"}j 32.appropriateness 适当性
):nC&M\W~ 4^k+wQU 33.accounting estimate 会计估计
gZ6tbp,X ZX0!BS 34.management representations 管理层声明
afye$$X gqDSHFm: 35.going concern assumption 持续经营假设
.Kssc lSD1 RH"EO4 36.audit plan 审计计划
U\6Ee-1#_ \8]("l}ms8 37.significant audit areas 重点审计领域
T<U_Iq 0(+dXzcwM 38.error 错误
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PF:'dv Z>hGqFZ0{ 40.modified or additional procedures 修改或追加审计程序
te&p1F Y"E*#1/ 41.misappropriation of assets 侵占资产
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W?$Z 42.transactions without substance 虚假交易
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mM ZC9S0Z 43.unusual pressures 异常压力
x%55:8{ Fr1OzS^&( 44.the suspected noncompliance 涉嫌存在违法行为
<4%PT2R |?ma? 45.materialiy 重要性
_Q}vPSJviC 'Xg9MS& 46.exceed the materiality level 超过重要性水平
S{zl<>+ RT"JAJTi/ 47.approach the materiality level 接近重要性水平
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1"O 48.an acceptably low level 可接受水平
7QHrb'c VX e7b 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
PB!*&T'! +6f[<^K# 50.misstatements or omissions 错报或漏报
o_PQ]1 B2,JfKk/ 51.aggregate 总计
zX&wfE8T yVH>Q-{ 52.subsequent events 期后事项
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7?2<W-n 53.adjust the financial statements 调整财务报表
I1!m;5-c9k g>-u9%aa 54.perform additional audit procedures 实施追加的审计程序
/qweozW_+ >{=~''d,w 55.audit risk 审计风险
:6W* ;<o m=%yZ2F; 56.detection risk 检查风险
}Pj;9ivz "^5 %g% 57.inappropriate audit opinion 不适当的审计意见
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J*04K og|~:>FmJo 58.material misstatement 重大的错报
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1"Nh I->4Q&3 59.tolerable misstatement 可容忍错报
Vn6]h|vm U46Z~B 60.the acceptable level of detection risk 可接受的检查风险
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0M+m 查看《
注会考试《审计》中的128个英文单词(二) 》
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