yxpDQO~x FJj # 1.audit
审计 ^%<t^sE AT6:&5_` 2.attestation 鉴证
G>q16nS~KP $4j$c|S! 3.credibility 可信赖程度
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9^5D28y 4.audit of financial statements 财务报表
审计 ^Nu0+S !Ui"<0[, 5.agreed-upon procedures 执行商定程序
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NU 6.high levels of assurance 高水平保证
|y*-)t xQetAYP` 7.compilation 编制
p>c` GDU ^ew<|J2,B 8.reliability 可靠性
e yLVu. },=0]tvZG# 9.relevance 相关性
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uB87` qK9\oB%s7 10.professional skepticism 职业谨慎
Wveba)"$ V>2mzc 11.objectivity 客观性
k'd(H5A +.RC{o, 12. professional competence 专业胜任能力
q:9#Vcw {ta0dS;1 13.Senior/CPA-in-charge 项目经理
3hrODts (DW[#2\. 14.audit engagement letter 业务约定书
R1%2]? DrTo")T 15.recurring audit 连续审计
|=Mn~`9p 5"]t{-PD 16.the client 委托人
g+-=/Ge 4p%=8G| 17.change
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lhL? 20.the preceding CPA前任
注册会计师 ]757oAXl 7fOk]Yl[ 21.issue the audit report 出具审计报告
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RQ1`k,R= e[lRY>Pe5 23.the board of directors 董事会
{[&_)AW6m% ET&Q}UO E 24.knowledge of the entity‘ s business 了解被审计单位情况
@?w8XHEa| +Y^_1 25.assess material misstatement risks评估重大错报风险
1f"LAs`% f8DF>]WW 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
3']yjj(gHr !U@?Va~Zn 27.a general knowledge of —— 初步了解―――的情况
@Ik@1 9\|n2$H: 28.a more knowledge of—— 进一步了解的情况
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"n7 r] +V:l3 29.the prior year‘s working papers 以前年度
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,AC+s"VS tsFwFB* 30.minutes of meeting 会议纪要
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f AU@XpaPWh 31.business risks 经营风险
N|,6<| 9Fl}"p[>L. 32.appropriateness 适当性
X:*Ut3" ?]fd g;?@ 33.accounting estimate 会计估计
P|[i{h =Of!1TR( 34.management representations 管理层声明
?w}E/(r S >P TD@ 35.going concern assumption 持续经营假设
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!|> 36.audit plan 审计计划
!,*#e fR>(b?C 37.significant audit areas 重点审计领域
V01-n{~G %}U-g"I 38.error 错误
;P-xKRU!Xx f!`,!dZgkd 39.fraud舞弊
%5=XszS lg0iNc! 40.modified or additional procedures 修改或追加审计程序
wn'_;0fg .TN9N 41.misappropriation of assets 侵占资产
^AWM/aY =H_|007C 42.transactions without substance 虚假交易
rNL*(PN}lO Z#wmEc.}C 43.unusual pressures 异常压力
silTL_$ P5+FZzQ 44.the suspected noncompliance 涉嫌存在违法行为
qY24Y $Nr :YI 45.materialiy 重要性
:@TfhQV_=Q 1*eWo~G 46.exceed the materiality level 超过重要性水平
(;o,t?:d 4#?OxvH 47.approach the materiality level 接近重要性水平
N#')Qz:P ;as4EqiK 48.an acceptably low level 可接受水平
<;d? E%` jXO*_R 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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*`:zSnu 50.misstatements or omissions 错报或漏报
eu(1bAfS&T 0k I.dX) 51.aggregate 总计
g?ID}E~< Y`QJcC(3 52.subsequent events 期后事项
}>cQ}6n. %C%~f{4 53.adjust the financial statements 调整财务报表
Ed3 *fY &|7pu= 54.perform additional audit procedures 实施追加的审计程序
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qlJP2Ig~ j+:q:6 = 56.detection risk 检查风险
DfFsCTu sgDlT=c' 57.inappropriate audit opinion 不适当的审计意见
?d1H]f<M 00'R1q4 58.material misstatement 重大的错报
d18%zY> e2Sudd=' G 59.tolerable misstatement 可容忍错报
!Y3w]_x[: }O<u 60.the acceptable level of detection risk 可接受的检查风险
Zqke8q 1}mIzrY 查看《
注会考试《审计》中的128个英文单词(二) 》
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