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1.audit
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3cQ 2.attestation 鉴证
QCa$<~c {TzKHnP 3.credibility 可信赖程度
0OEyJ|g uc=-+*D'I 4.audit of financial statements 财务报表
审计 ,, ]y 8P uMPJ 5.agreed-upon procedures 执行商定程序
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N~~:Gt bW3e*O$V 6.high levels of assurance 高水平保证
0}PW?t76 l0tMdsz 7.compilation 编制
x~j% @ L% 3} 8.reliability 可靠性
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:Ydf 9.relevance 相关性
[*vk& eO(VSjo'` 10.professional skepticism 职业谨慎
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:,OT zJ3{!E}`v 11.objectivity 客观性
Tp)-L0kD_k ~6kEpa 12. professional competence 专业胜任能力
7I^(vQ cEve70MV 13.Senior/CPA-in-charge 项目经理
bH3-#mw5w {{SQL)yJ 14.audit engagement letter 业务约定书
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l@z j@ UIN3 15.recurring audit 连续审计
2P!Pbl< {/XzIOO;b 16.the client 委托人
]*%0CDY6`N vs7Hg)F 17.change
CPA 更换
注册会计师 9N5&N3 asj^K|.z 18.the existing CPA 现任注册
会计师
-zN*2T IZi1N 19.the successor CPA 后任注册
会计师 >e=tem~/ g>/,},jv[x 20.the preceding CPA前任
注册会计师 &=<x&4H+ ;5PXPpJ 21.issue the audit report 出具审计报告
jNaK] db@i*Bf 22.expert 专家
qI^6}PB 9{'GrL 23.the board of directors 董事会
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UHj3H 24.knowledge of the entity‘ s business 了解被审计单位情况
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qI 25.assess material misstatement risks评估重大错报风险
-%5*c61 ?\(E+6tpP 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
XcR2]\ @4sv(HyDY 27.a general knowledge of —— 初步了解―――的情况
8JJqEkQ +]Po!bN@@ 28.a more knowledge of—— 进一步了解的情况
x`WP*a7Fk] U$# ?Lw 29.the prior year‘s working papers 以前年度
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=:* 30.minutes of meeting 会议纪要
g.SFl k9~NIvnB` 31.business risks 经营风险
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VDuD 32.appropriateness 适当性
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bQKymS Y]Vt&*{JV 33.accounting estimate 会计估计
Uk`ym !)?n n3 34.management representations 管理层声明
8uP,#D<wZ )U`6` &F 35.going concern assumption 持续经营假设
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r.lH@}i%n 36.audit plan 审计计划
<ZSH1~<{6 "|{NRIE 37.significant audit areas 重点审计领域
FWq+'GkSV dPc*!xrq 38.error 错误
Mi%i_T^i FDbb/6ku 39.fraud舞弊
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4_D 40.modified or additional procedures 修改或追加审计程序
[ %cW ?@ ZNuz%VO 41.misappropriation of assets 侵占资产
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YiJnh47 }3E@]"<cVR 43.unusual pressures 异常压力
MRR 5j;4GK %YkJA: 44.the suspected noncompliance 涉嫌存在违法行为
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w5(U`] (0 /,R 45.materialiy 重要性
UOJx-o!c? )e d5~ok 46.exceed the materiality level 超过重要性水平
'-oS=OrZ !8 lG"l|,l 47.approach the materiality level 接近重要性水平
#k&"Rv;, 5^<X:1J$ 48.an acceptably low level 可接受水平
Jz&a9 9UsA>m. 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
5%BexIk UbNA|`H 50.misstatements or omissions 错报或漏报
VG0Ty;bV G0oY`WXOB 51.aggregate 总计
HY0q!.qog K+ZJSfO6 52.subsequent events 期后事项
Xb?:dlu3 xP#vAR 53.adjust the financial statements 调整财务报表
)9I>y2WU~ m?'H7cFR 54.perform additional audit procedures 实施追加的审计程序
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O*B 55.audit risk 审计风险
TUHm.!+a 2l]*><q| 56.detection risk 检查风险
K2$ fKju a~q_2S]h 57.inappropriate audit opinion 不适当的审计意见
~QgyhJM_h= zmH8^:-x 58.material misstatement 重大的错报
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.m&93P x93h{Kf 59.tolerable misstatement 可容忍错报
2-!OflkoM0 <7'`N\a 60.the acceptable level of detection risk 可接受的检查风险
Geyy!sr`` b3R1L|@ 查看《
注会考试《审计》中的128个英文单词(二) 》
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