u{0+w\xH\ J0zudbP 1.audit
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2mp 2.attestation 鉴证
N[X%tf\L]F h h}%Z= 3.credibility 可信赖程度
@+~=h{jv< I8HUH*|)n 4.audit of financial statements 财务报表
审计 "wL~E Si 0h!2--Aur 5.agreed-upon procedures 执行商定程序
LinARMPv hu~02v5 6.high levels of assurance 高水平保证
*V#v6r7<Y/ Fn$/ K 7.compilation 编制
C>7Mx{ !H 'D%No!+Py 8.reliability 可靠性
>0)E\_ u @z"Zj 3ti 9.relevance 相关性
>C"cv^%c h95C4jBE 10.professional skepticism 职业谨慎
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u{\p@ 11.objectivity 客观性
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;=: R| ?2[=llS4 13.Senior/CPA-in-charge 项目经理
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2\3 *E:w377<} 14.audit engagement letter 业务约定书
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L]B]~Tw 15.recurring audit 连续审计
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u; 16.the client 委托人
St,IWOmq" bL_s[-7 17.change
CPA 更换
注册会计师 S#0y\ toPA@V 18.the existing CPA 现任注册
会计师
nQK@Uy5Yr ?I}jsm1) 19.the successor CPA 后任注册
会计师 RBr a<tUpI$ 20.the preceding CPA前任
注册会计师 j{VxB a8M.EFa: 21.issue the audit report 出具审计报告
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&` g*t.g@B<2 22.expert 专家
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W6 >yV` QI~s~j 23.the board of directors 董事会
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l/ oV?tp4& 24.knowledge of the entity‘ s business 了解被审计单位情况
J x-^WB -qfd)A6] 25.assess material misstatement risks评估重大错报风险
!? ?Cxs' vq$%Ug/B 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
,iCd6M{ ^*C6]*C}te 27.a general knowledge of —— 初步了解―――的情况
H(Mlf z QoMHFL3 28.a more knowledge of—— 进一步了解的情况
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5 L5 H;*:XLPF 30.minutes of meeting 会议纪要
W#e:r z8= I OF~V)8k= 31.business risks 经营风险
vtR<(tOu@ ;knSn$ 32.appropriateness 适当性
+<:p`% ec1snMY 33.accounting estimate 会计估计
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A-L>Cee 5gF}7D@ 34.management representations 管理层声明
[HF)d#A ~FZLA} 35.going concern assumption 持续经营假设
PNT.9 *d @`}'P115@ 36.audit plan 审计计划
<WaiJy? jR@-h"2*A 37.significant audit areas 重点审计领域
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39.fraud舞弊
ehxtNjA b_V)]>v+ 40.modified or additional procedures 修改或追加审计程序
&>I8^i ,-] JCcH 41.misappropriation of assets 侵占资产
CvQ LF9| `<HY$PAe 42.transactions without substance 虚假交易
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nWr"_ 43.unusual pressures 异常压力
-rH4/Iby Z I}m~7 44.the suspected noncompliance 涉嫌存在违法行为
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1}[\@n+b 7azxqa5: 46.exceed the materiality level 超过重要性水平
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pFpS wO8^|Yf 47.approach the materiality level 接近重要性水平
<]wN/B-8J ]qV J> 48.an acceptably low level 可接受水平
BC@"WlD mqsf#'ri 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
GmAE!+" CdZ;ZR 50.misstatements or omissions 错报或漏报
i":-g"d {GWcw<g.B 51.aggregate 总计
/cI]Z^& G>:l(PW: 52.subsequent events 期后事项
2vWkAC; ~PlwPvWo 53.adjust the financial statements 调整财务报表
VKik8)/. =PZs'K 54.perform additional audit procedures 实施追加的审计程序
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"A/kL@ -C zv0RrF^ 56.detection risk 检查风险
*ac#wEd Do_L 57.inappropriate audit opinion 不适当的审计意见
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oD+ 58.material misstatement 重大的错报
._FgQ``PL i"e)LJz 59.tolerable misstatement 可容忍错报
;U7\pc;S "{V,(w8Dt 60.the acceptable level of detection risk 可接受的检查风险
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G^2"\4R]p 查看《
注会考试《审计》中的128个英文单词(二) 》
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