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%fLd nDFF,ge;a# 1.audit
审计 @W_=Z0] 6'F4p1VG*I 2.attestation 鉴证
@|=JXSr!KY MrW*6jY@ 3.credibility 可信赖程度
tx+KxOt9Y qe/|u3I<lF 4.audit of financial statements 财务报表
审计 u|G&CV#r Ar;uq7c,G 5.agreed-upon procedures 执行商定程序
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Tc3~~ X J{69iQ 7.compilation 编制
FFG/v`NM .uoQ@3 8.reliability 可靠性
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~xp(k WGK:XfOBQ 10.professional skepticism 职业谨慎
rUz-\H(- +WH|nV~lQ 11.objectivity 客观性
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^D}]7y|fm m|CB') 13.Senior/CPA-in-charge 项目经理
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lMQ_S" ./KXElvQ% 15.recurring audit 连续审计
Jc3Z1 Tt 46(=*iT&V 16.the client 委托人
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CPA 更换
注册会计师 yu~o9 O:I"<w 9_1 18.the existing CPA 现任注册
会计师
H}p5qW.tH: Eq\PSa=gz 19.the successor CPA 后任注册
会计师 J8;l G FG6bKvEQm^ 20.the preceding CPA前任
注册会计师 K<g<xW* X p$:ERI 21.issue the audit report 出具审计报告
ov9+6'zya ^W*T~V*8 22.expert 专家
?x\tE] C||9u}Q< 23.the board of directors 董事会
?RMOy$L p-S&Wq 24.knowledge of the entity‘ s business 了解被审计单位情况
: g+5cs Nr(t5TP^ 25.assess material misstatement risks评估重大错报风险
T`7HQf ; 89kxRH\IhG 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
sx]kH$ 7C::%OF~7 27.a general knowledge of —— 初步了解―――的情况
`zw^ WbCO{ W74Y.zQ 28.a more knowledge of—— 进一步了解的情况
ElK7jWJ+ #J):N 29.the prior year‘s working papers 以前年度
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guPZ 30.minutes of meeting 会议纪要
"dItv#<:} !4 =]@eFk 31.business risks 经营风险
;WqWD-C d OYEl<!J 32.appropriateness 适当性
A|90Ps /E32^o|,> 33.accounting estimate 会计估计
~ZuFMVR {~y,.[Ga 34.management representations 管理层声明
4owM;y c2o.H!> 35.going concern assumption 持续经营假设
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y/wM ~rl,Hr3Zo 36.audit plan 审计计划
yd>b2 M Z6S?xfhr'{ 37.significant audit areas 重点审计领域
!Y95e'f.x 1OOMqFn} L 38.error 错误
6A;,Ph2 c*~/`lG 39.fraud舞弊
pFW^ u &qFE=5: 40.modified or additional procedures 修改或追加审计程序
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-KA Y 1!P\x=Nn_ 43.unusual pressures 异常压力
~5@bWJ G<_<j}= 44.the suspected noncompliance 涉嫌存在违法行为
Fo: 60)Lr .I#ss66h 45.materialiy 重要性
dR|*VT\ +WTO_J7 46.exceed the materiality level 超过重要性水平
^OZ*L e ,ej89 47.approach the materiality level 接近重要性水平
a^5.gfzA :g~X"C1s 48.an acceptably low level 可接受水平
F39H@%R .gP}/dj 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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oa;vLX$ 50.misstatements or omissions 错报或漏报
+f"q^R IU X?gH(mn 51.aggregate 总计
->S# `"@$ g-8D1.U 52.subsequent events 期后事项
hziPHuK9, !$Whftg 53.adjust the financial statements 调整财务报表
[zsUboCkc 5z=.Z\M`8 54.perform additional audit procedures 实施追加的审计程序
p2I9t| ,3P@5Ef 55.audit risk 审计风险
EU,f;H aJ3.D 56.detection risk 检查风险
q?0&&"T} /y-eVu6 57.inappropriate audit opinion 不适当的审计意见
7mBH#Q) A1p87o> 58.material misstatement 重大的错报
98ot{+/LK ?igA+(. 59.tolerable misstatement 可容忍错报
HD~o]l=H dVKctt'C 60.the acceptable level of detection risk 可接受的检查风险
s.IYPH|pn NfsF'v 查看《
注会考试《审计》中的128个英文单词(二) 》
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