"CIpo/ebL bq c;.4$ 1.audit
审计 Bx\#`Y yfPCGCOW? 2.attestation 鉴证
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P.@1mV 3.credibility 可信赖程度
Iu)L3_+ !JT<(I2 4.audit of financial statements 财务报表
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)GS M/n[& 5.agreed-upon procedures 执行商定程序
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1ak I B$K7L'e+- 6.high levels of assurance 高水平保证
6&i[g A>qd2 7.compilation 编制
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}S{ [37f#p 8.reliability 可靠性
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0|],d?-h ;yRwoTc)Y 10.professional skepticism 职业谨慎
K?z*3^^X; $=\oJ-(!@S 11.objectivity 客观性
2N6Pa(6 c28oLT1|D 12. professional competence 专业胜任能力
H=JP3ID>{ NTv#{7q 13.Senior/CPA-in-charge 项目经理
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$6 14.audit engagement letter 业务约定书
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|u?k-,uI9 t9KH|y 16.the client 委托人
0hHIz4( D6C-x 17.change
CPA 更换
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SUCN_ f)&`mqeE 18.the existing CPA 现任注册
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会计师 DI$mD{ /u
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注册会计师 {GGO')p sqq/b9 uL/ 21.issue the audit report 出具审计报告
?X8K$g t[H _6) 22.expert 专家
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rpf 44/0}v] 24.knowledge of the entity‘ s business 了解被审计单位情况
4wM$5 IkE'_F 25.assess material misstatement risks评估重大错报风险
x| ~D(zo Gaw,1Ow!`2 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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skV&S 2vk8+LA(6 27.a general knowledge of —— 初步了解―――的情况
8KtF<`A) 1*c0\:BQ;z 28.a more knowledge of—— 进一步了解的情况
b&|YQW}~ BIb{<tG^N 29.the prior year‘s working papers 以前年度
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;6\Ski0=l `9G$p|6 30.minutes of meeting 会议纪要
0qaG#&! -\sKSY5{R 31.business risks 经营风险
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WO~v{h3J 33.accounting estimate 会计估计
8WLh]MD` 34O+#0<y~ 34.management representations 管理层声明
0SGczgg $fU/9jTa 35.going concern assumption 持续经营假设
5. +$v4 a3E*%G 36.audit plan 审计计划
*YEIG#` +Fy-~Mq 37.significant audit areas 重点审计领域
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-*]9Ma<wa 38.error 错误
j:vD9sdQ ^5zS2nm 39.fraud舞弊
Wpg?%+Y sN[@mAoH 40.modified or additional procedures 修改或追加审计程序
PauFuzPP \:f}X?: 41.misappropriation of assets 侵占资产
9N3oVHc? Zj /H3,7 42.transactions without substance 虚假交易
:ayO+fr# ogh2kht 43.unusual pressures 异常压力
!gA^$(=:" hTNYjXj 44.the suspected noncompliance 涉嫌存在违法行为
1<Ztk;$A E%v[7 ST 45.materialiy 重要性
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94>7-d -%QEzu& 47.approach the materiality level 接近重要性水平
}M"'K2_Z 1>O0Iu 48.an acceptably low level 可接受水平
_o=`-iy9 ",,qFM! 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
?;r7j V/`j w|U@jr*H] 50.misstatements or omissions 错报或漏报
D3Ea2}8 d' eM(4R@ 51.aggregate 总计
<pa];k(IQL k3htHCf*G$ 52.subsequent events 期后事项
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oCru 5F 54.perform additional audit procedures 实施追加的审计程序
)~o`QM+ ysP/@;jC 55.audit risk 审计风险
{10+(Vl p44uozbK 56.detection risk 检查风险
OKNs (H Dqo:X`<bT 57.inappropriate audit opinion 不适当的审计意见
qm&53 :ftyNaq' 58.material misstatement 重大的错报
qcoZ2VJ hh z%-"'Y] 59.tolerable misstatement 可容忍错报
I>(z)"1 :\HN?_?{4 60.the acceptable level of detection risk 可接受的检查风险
oFx gR9 nd9-3W 查看《
注会考试《审计》中的128个英文单词(二) 》
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