Bq*aP*jv #a|.cm>6 1.audit
审计 T(4OPiKu 4pG!m&4]ze 2.attestation 鉴证
%wk3&EC. au~}s |# 3.credibility 可信赖程度
+L>?kr[i[ 45H(.}&f 4.audit of financial statements 财务报表
审计 k%2Rv4)hU J%SuiT$L&Y 5.agreed-upon procedures 执行商定程序
ML-?#jNa< CF0i72ul5 6.high levels of assurance 高水平保证
Y>i5ubR~ Im<( 7.compilation 编制
rQM$lJ[x ,[{Z_co 8.reliability 可靠性
,,o5hD0V9 `S+B-I0 9.relevance 相关性
VY]L<4BfGL X|wg7>kh*` 10.professional skepticism 职业谨慎
R^ &nBwp Ubf@"B 11.objectivity 客观性
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[^#Lj 4y|%Oj 12. professional competence 专业胜任能力
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]46#u=y~3 V<W$h` 14.audit engagement letter 业务约定书
Uk@'[_1z 8P[aX3T7G 15.recurring audit 连续审计
\\{+t<?J R!2oj_ 16.the client 委托人
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%M0^d6M 17.change
CPA 更换
注册会计师 {IR-g,B 6-!U\R2Z> 18.the existing CPA 现任注册
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ro`2IE> 3X#)PX9b){ 19.the successor CPA 后任注册
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注册会计师 |z%:{ oasEG6OI8 21.issue the audit report 出具审计报告
O[RivHCY @M_p3[c\ 22.expert 专家
>J,y1jzJ IyJHKDFk 23.the board of directors 董事会
x!RpRq9 @?E|]H!S] 24.knowledge of the entity‘ s business 了解被审计单位情况
*%;+3SV 8{ooLdpX7 25.assess material misstatement risks评估重大错报风险
d]!`II /@qnEP% 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
w0(1o_F7. &w"1VOV< 27.a general knowledge of —— 初步了解―――的情况
2(5<Wj" M*n@djL$\~ 28.a more knowledge of—— 进一步了解的情况
,UE>@;] bWEti}kW 29.the prior year‘s working papers 以前年度
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2T >K!jS v"3($?au0 30.minutes of meeting 会议纪要
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I T2/lvvG 32.appropriateness 适当性
!gbPxfH:6 BfOQ/k)) 33.accounting estimate 会计估计
!wNj;ST* S#{gCc 34.management representations 管理层声明
RW I7eC ;2\+O"}4H 35.going concern assumption 持续经营假设
>xB[k-C4 {.mPe| 36.audit plan 审计计划
q47:kB{d TVs#, 37.significant audit areas 重点审计领域
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mA2L~=v# :Y)jf 39.fraud舞弊
8DLj?M>N 3 jR I@ 40.modified or additional procedures 修改或追加审计程序
|X6/Y@N D6L5X/# 41.misappropriation of assets 侵占资产
tkjQSz H.=S08c3kA 42.transactions without substance 虚假交易
-{O>'9'1A ;:DDz 43.unusual pressures 异常压力
OPe3p {] \{u 9Kc 44.the suspected noncompliance 涉嫌存在违法行为
INjr$'* sDXD>upO 45.materialiy 重要性
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|x#w8=VP- $L kTu 47.approach the materiality level 接近重要性水平
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b<bj5m4fz> ]:_s7v 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
($or@lfs c0aXOG^ 50.misstatements or omissions 错报或漏报
cN3!wE {i#z<ttu 51.aggregate 总计
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52.subsequent events 期后事项
w]O[{3" #AO?<L 53.adjust the financial statements 调整财务报表
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iO@UzD#v oT0TbZu% 55.audit risk 审计风险
kVe4#LT OUFx M 56.detection risk 检查风险
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fK{m7?V \`U=pZJ 59.tolerable misstatement 可容忍错报
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g@ @i <vlHpl 60.the acceptable level of detection risk 可接受的检查风险
f Hd|tl E*AI}:or; 查看《
注会考试《审计》中的128个英文单词(二) 》
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