ZX'/[wAN) w%`7,du| 1.audit
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uN'e~X6 2.attestation 鉴证
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\Duj 3.credibility 可信赖程度
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审计 hX<0{pXM4 rry 33 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
6=iz@C7r kWF, *@.B 7.compilation 编制
\y{C>!WX4 `n$pR8TZ_ 8.reliability 可靠性
V|DAw[!6N :6%wVy5 9.relevance 相关性
V)C4 sG =M>pL+# 10.professional skepticism 职业谨慎
yX/ 9jk `cCsJm$V" 11.objectivity 客观性
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12. professional competence 专业胜任能力
}H\wed]F/ (xy/:i".V 13.Senior/CPA-in-charge 项目经理
pm@Mlwg`1 3+0$=ef 14.audit engagement letter 业务约定书
Qv|A^%Ub! iJT_*,P^ 15.recurring audit 连续审计
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DFcgUEq ;&oS=6$ 17.change
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#!$ B!4chxzUZ 18.the existing CPA 现任注册
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19.the successor CPA 后任注册
会计师 w9G (^jS6 jEo)#j];`< 20.the preceding CPA前任
注册会计师 A_i=hj2f f,9 /Yg_ 21.issue the audit report 出具审计报告
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V9mqJRFJ: *2P%731n5 23.the board of directors 董事会
j]Kpwf<NS jb|al[p\ 24.knowledge of the entity‘ s business 了解被审计单位情况
Y w7txp`i +`}QIp0 25.assess material misstatement risks评估重大错报风险
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ltK\)L 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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qr~P$ P{-j^'y 28.a more knowledge of—— 进一步了解的情况
Tr* 3:J } B:J([@\' 29.the prior year‘s working papers 以前年度
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{<+B>6^ Se{x-vn?p 30.minutes of meeting 会议纪要
D<U^FT <n? cRk'. 31.business risks 经营风险
lJb1{\|., b~>kTO 32.appropriateness 适当性
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4B# 3CcCcZ9I 33.accounting estimate 会计估计
Vq-W|<7C= A{NKHn>%` 34.management representations 管理层声明
g\%;b3"# ![1+=F! 35.going concern assumption 持续经营假设
,Pi!%an w Bie#GKc 36.audit plan 审计计划
QP>tu1B| ( f]@lNmx 37.significant audit areas 重点审计领域
E.LD1Pm0 e<A6=} 38.error 错误
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*^aEUp6& ` `mnk>/ 40.modified or additional procedures 修改或追加审计程序
v'RpsCov zbY2gq@? 41.misappropriation of assets 侵占资产
yzyBr1s ![3 /! 42.transactions without substance 虚假交易
LuW>8K\ @I"&k!e<2 43.unusual pressures 异常压力
ahICx{hK $/p0DY 44.the suspected noncompliance 涉嫌存在违法行为
p>oC.[:4a pmwVVUEQ 45.materialiy 重要性
YN]xI I-Q@v` 46.exceed the materiality level 超过重要性水平
}_mVXjF ml,FBBGq|- 47.approach the materiality level 接近重要性水平
a_Sp}s<J %plu]^Vy 48.an acceptably low level 可接受水平
|VX )S! / <C{$Gu 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
7F5v-/ \qf0=CPw8 50.misstatements or omissions 错报或漏报
\+M6R<Qw Xfc+0$U@ 51.aggregate 总计
^yLhL^Y - f?8O6e 52.subsequent events 期后事项
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f5q9sp8 ;NMv>1fI 53.adjust the financial statements 调整财务报表
#7Fdmnu` cslZ; 54.perform additional audit procedures 实施追加的审计程序
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@>fsg-| _jb'HP 56.detection risk 检查风险
CZ33|w )-\C{> 57.inappropriate audit opinion 不适当的审计意见
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+0ALO%G;G" **V8a-@ 59.tolerable misstatement 可容忍错报
K'Y/0:"* KS'n$ 60.the acceptable level of detection risk 可接受的检查风险
TMsc5E Iq?n*P$ 查看《
注会考试《审计》中的128个英文单词(二) 》
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