<Wn~s= .>"xp6 1.audit
审计 b~gq8,Fatb +(+lbCW/ 2.attestation 鉴证
LJeq{Z ,U{dqw8E{ 3.credibility 可信赖程度
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K*@?BE 4.audit of financial statements 财务报表
审计 1)z'-dQ-5$ YWIA(p8Qkk 5.agreed-upon procedures 执行商定程序
v;(cJ,l PaTOlHr 6.high levels of assurance 高水平保证
#Pd9i5~N Ua}R3^_)a 7.compilation 编制
w7MRuAJ4 D?KLV_Op 8.reliability 可靠性
.x=abA$!9 1uo-?k 9.relevance 相关性
If&))$7u D$FTnY 10.professional skepticism 职业谨慎
zJX Z0yRT ,a5q62)q 11.objectivity 客观性
hC$e8t60 -RP{viGWK 12. professional competence 专业胜任能力
WI1YP0V |j+JLB 13.Senior/CPA-in-charge 项目经理
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[Q T ;~5 !!.@F;]W 15.recurring audit 连续审计
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I`{/O= 16.the client 委托人
8(? &=>@ (Nzh1ul\} 17.change
CPA 更换
注册会计师 "-:H$ }0&Fu?sP 18.the existing CPA 现任注册
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会计师 M&iXdw& v}!lx)# 20.the preceding CPA前任
注册会计师 x1~AY/)v e/4C` J- 21.issue the audit report 出具审计报告
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.S-a |21VOPBS 22.expert 专家
.nY}_& BiU>h.4=\( 23.the board of directors 董事会
i6bUJtL |K.I%B 24.knowledge of the entity‘ s business 了解被审计单位情况
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C;~ H{ 25.assess material misstatement risks评估重大错报风险
3X Y"s" B/16EuH# 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
U2`:' tO&n$$ 27.a general knowledge of —— 初步了解―――的情况
s58dHnj5+ bM'F8Fi 28.a more knowledge of—— 进一步了解的情况
Wt%Wpb8 KEy8EB 29.the prior year‘s working papers 以前年度
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2?qT,pN C#[P<= v 30.minutes of meeting 会议纪要
)-I/ej^ eJf]"- 31.business risks 经营风险
qbc= kP P:Q&lnC 32.appropriateness 适当性
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+>T@MH |zRrGQYm 33.accounting estimate 会计估计
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glGX |Fx *,91 36.audit plan 审计计划
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7R39# 37.significant audit areas 重点审计领域
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H2cl } md bi@ms@ 38.error 错误
a?ete9Q+ 1Y"9<ry 39.fraud舞弊
#HP-ne; # mY=sh{ir 40.modified or additional procedures 修改或追加审计程序
Xtz29 |"}7)[BW} 41.misappropriation of assets 侵占资产
,5U[#6^ S5gBVGh 42.transactions without substance 虚假交易
g'!"klS93 Fsl="RB7f 43.unusual pressures 异常压力
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leF!Uog u[SqZftmO 45.materialiy 重要性
X @[v,q_^8 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
AcJrJS)~ Cj }H'k<B 48.an acceptably low level 可接受水平
u)zv`m :W>PKW`^ 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
!Mgo~h"]# 5MYdLAjV 50.misstatements or omissions 错报或漏报
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)zy;! wQ/.3V[ 52.subsequent events 期后事项
yIr0D6L |bQF.n_ 53.adjust the financial statements 调整财务报表
@+nCNXK mcidA% 54.perform additional audit procedures 实施追加的审计程序
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V^!^wLLi d"E3ypPK 56.detection risk 检查风险
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7K&Uu3m B1Pi+-t 58.material misstatement 重大的错报
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IMM+g]#e @+~>utr 60.the acceptable level of detection risk 可接受的检查风险
Y~!A"$ g'w"U9tjO 查看《
注会考试《审计》中的128个英文单词(二) 》
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