\5v=pDd4g 9X*eE 1.audit
审计 Z{|.xg sY K{7S 2.attestation 鉴证
(urfaZ;@+ 3IRRFIiO 3.credibility 可信赖程度
eo}S01bt /ltP@*bo 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
2TevdyI =QO1FO 6.high levels of assurance 高水平保证
WhVmycdv R*c0NJF 7.compilation 编制
IU;pkgBj0Y 4jZi62 8.reliability 可靠性
j)SgB7Q .w*{=x0k 9.relevance 相关性
5)o-]S> bC,M&<N 10.professional skepticism 职业谨慎
j#.-MfB 6DiA2'{f 11.objectivity 客观性
, T%pGku qS[p|*BL 12. professional competence 专业胜任能力
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s}BN 13.Senior/CPA-in-charge 项目经理
(J) Rs`_ 7;#dX~>@{ 14.audit engagement letter 业务约定书
b~jvmcr Ot:\h 15.recurring audit 连续审计
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| 16.the client 委托人
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#6A> 17.change
CPA 更换
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S.)8& 18.the existing CPA 现任注册
会计师
H ]N/Y{ z$im4'\c 19.the successor CPA 后任注册
会计师 4Hd@U&E \gW\Sa ^ 20.the preceding CPA前任
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Ky do?n /<@o 21.issue the audit report 出具审计报告
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22.expert 专家
4uE5h~0Z 7g<`wLAH 23.the board of directors 董事会
GLcZ=6)"' 3U.B[7fOM 24.knowledge of the entity‘ s business 了解被审计单位情况
SJuf` !A<XqzV] 25.assess material misstatement risks评估重大错报风险
~ !+h"%'t (Vv[ 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
E*b[.vUp X52jqXjg 27.a general knowledge of —— 初步了解―――的情况
p<nBS"/ {<{G 1y~ 28.a more knowledge of—— 进一步了解的情况
.j'IYlv/P }oxaB9r 29.the prior year‘s working papers 以前年度
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{q>4:lsS _q 9lr8hx 30.minutes of meeting 会议纪要
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\<O 31.business risks 经营风险
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Om %T*+t"\) 32.appropriateness 适当性
u9^;~i, H;!hp0y 33.accounting estimate 会计估计
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:< 34.management representations 管理层声明
g~["O!K3 5pyvs ;As 35.going concern assumption 持续经营假设
?GfA;O nv[Sb%/ 36.audit plan 审计计划
=FJ9wiL 8ch~UBq/ 37.significant audit areas 重点审计领域
+Y^F>/ 4=Y {3uSg) 38.error 错误
d/zX% xR6IXF>* 39.fraud舞弊
umrI4.1c ovo I~k' 40.modified or additional procedures 修改或追加审计程序
-&$%m)wN #i=^WN<V 41.misappropriation of assets 侵占资产
!eoec2h#5 &!~n=]*sz 42.transactions without substance 虚假交易
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!Jp.3,\?~ F"TI9ib 44.the suspected noncompliance 涉嫌存在违法行为
d_qVk4h\ S_;:iC]B 45.materialiy 重要性
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J?S 3E@&wpj 46.exceed the materiality level 超过重要性水平
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Kd1\D!#!6 )Bvu[rUy 48.an acceptably low level 可接受水平
Ntrn("! Elk$9 << 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
VQx-gm8}! O5*uL{pvT{ 50.misstatements or omissions 错报或漏报
x=+I8Q4: _[tBLGXD 51.aggregate 总计
z2zp c^i 8~+Msn: 52.subsequent events 期后事项
3AL=*qq sjkl? _ 53.adjust the financial statements 调整财务报表
r+Cha%&D 7+-}8&syu 54.perform additional audit procedures 实施追加的审计程序
ebVfny$D Bq8<FZr#! 55.audit risk 审计风险
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8+|L ph`/? Kg67cmj)f 57.inappropriate audit opinion 不适当的审计意见
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JY;jn 58.material misstatement 重大的错报
%LW~oI. .lS6KBf@ 59.tolerable misstatement 可容忍错报
>Cc$ P @"2-tn@q_ 60.the acceptable level of detection risk 可接受的检查风险
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*h?`Q 5Ozj&Zq 查看《
注会考试《审计》中的128个英文单词(二) 》
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