QD"V=}'? Q6}`% 1.audit
审计 : 2?i9F0_ m$[\(Z(/ 2.attestation 鉴证
/!7m@P|&D r,yhc = 3.credibility 可信赖程度
VQqEsnkz ?CmW{9O 4.audit of financial statements 财务报表
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!>t|vgW 5.agreed-upon procedures 执行商定程序
z,DEBRT+ J0|/g2%0 6.high levels of assurance 高水平保证
! daXF&q 7%)4cHZ^$? 7.compilation 编制
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t LvW9kL+WiQ 8.reliability 可靠性
%&z9^}Vd[ a*%>H(x 9.relevance 相关性
w6#hsRq[C 8 kd 10.professional skepticism 职业谨慎
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Lxd*W2$3_ ze,HNFg@> 12. professional competence 专业胜任能力
\[Rh\v& 4y)"IOd#| 13.Senior/CPA-in-charge 项目经理
| LfH,6 VCvuZU{< 14.audit engagement letter 业务约定书
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K JA 15.recurring audit 连续审计
]S%qfna e1 J. {[> 16.the client 委托人
YSv\T '3 M@{GT/`Pf 17.change
CPA 更换
注册会计师 {!6!z, u49/LtB\ 18.the existing CPA 现任注册
会计师
U Y)YhXW G H^i,88 19.the successor CPA 后任注册
会计师 *"1]NAz+ dos$d3B4 20.the preceding CPA前任
注册会计师 r=qb[4HiV "R):B~8|H{ 21.issue the audit report 出具审计报告
F(@|p]3* Isoqs(Oi 22.expert 专家
F/@#yQv? JUwP<C[ 23.the board of directors 董事会
hDVD@b &o:ZOD. 24.knowledge of the entity‘ s business 了解被审计单位情况
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; d {b]WLBy 25.assess material misstatement risks评估重大错报风险
DB%=/ \U oPre$YT}h 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
Ep?a1&b sV3/8W13 27.a general knowledge of —— 初步了解―――的情况
vbFY} %2/WyD$U 28.a more knowledge of—— 进一步了解的情况
o+6Y/6Xp@ V^?+|8_( 29.the prior year‘s working papers 以前年度
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ab3" ?.3m N}.h_~6 30.minutes of meeting 会议纪要
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8 31.business risks 经营风险
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|_o.4 32.appropriateness 适当性
Cn+TcdHX I>ofSaN 33.accounting estimate 会计估计
mN~;MR; 9$#2+G!J 34.management representations 管理层声明
\n+`~< i PT>,:zY 35.going concern assumption 持续经营假设
R,6?1Z:J >I!dJH/gj 36.audit plan 审计计划
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"qNPJ 37.significant audit areas 重点审计领域
c3K(mM: yK [~(!c5 38.error 错误
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6*X\ 40.modified or additional procedures 修改或追加审计程序
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2q'$o 41.misappropriation of assets 侵占资产
MIi:\m5 s_EiA _ 42.transactions without substance 虚假交易
[.3M>,)+- gqGl>=.m 43.unusual pressures 异常压力
Z\LW<**b [&)9|EV 44.the suspected noncompliance 涉嫌存在违法行为
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R},mq&f5 #!Kg?BR2 46.exceed the materiality level 超过重要性水平
Eepy%-\ mlIc`GSI 47.approach the materiality level 接近重要性水平
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TLO-$>h 48.an acceptably low level 可接受水平
mezP"N=L~ C 5)G^ 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
oh,Nu_! //|9J(B] 50.misstatements or omissions 错报或漏报
'B6D&xn'%& Sh{odrMj* 51.aggregate 总计
B#sc!eLmU& H:p(C?tk{ 52.subsequent events 期后事项
><^A4s HLTz|P0JZ 53.adjust the financial statements 调整财务报表
[+ 1([# -u)06C*39 54.perform additional audit procedures 实施追加的审计程序
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a Se.]_ oX!s u 56.detection risk 检查风险
%~$4[,= qdO^)uJJ 57.inappropriate audit opinion 不适当的审计意见
BKV vu}V(o +O9l@X$l= 58.material misstatement 重大的错报
vhKeW(z :t9(T?2 59.tolerable misstatement 可容忍错报
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7|"11^q aD0w82s]J 查看《
注会考试《审计》中的128个英文单词(二) 》
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