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审计 *x)WF;(]g /n/U)!tp 2.attestation 鉴证
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8y9sW iG6 ^s62z7 3.credibility 可信赖程度
7.hVbjy'- 7==Uz?}C 4.audit of financial statements 财务报表
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Uj 0A9x9l9Wd 5.agreed-upon procedures 执行商定程序
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$c R^f~aLl 6.high levels of assurance 高水平保证
F2AM/m^!q Op~sR ^ez 7.compilation 编制
D$YAi%*H p%]*I? 8.reliability 可靠性
I&q:w\\z8| zVGjXuNa 9.relevance 相关性
JUF[Y^C >Y1?` 10.professional skepticism 职业谨慎
DSizr4R jF Bq> 11.objectivity 客观性
(|bMtT?"x vD[@cm 12. professional competence 专业胜任能力
1AjsAi,7;2 4+$<G /K 13.Senior/CPA-in-charge 项目经理
67<zBw2 Ty*ec%U9F 14.audit engagement letter 业务约定书
tURIDj%#p ]6pxd \Q 15.recurring audit 连续审计
/h0-qW O->i>d 16.the client 委托人
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3_<u]V U#Wc!QN-t 17.change
CPA 更换
注册会计师 &oWWc$ wkdd&Nw; 18.the existing CPA 现任注册
会计师
Q2Yv8q_}Uq >#$(M5&}- 19.the successor CPA 后任注册
会计师 c1jHg2xim 7B"J x^ 20.the preceding CPA前任
注册会计师 ?"{+m C$"jZcm,I 21.issue the audit report 出具审计报告
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6mep|![6 ,b-wo 23.the board of directors 董事会
#h6(DuViKw k{s#wJA 24.knowledge of the entity‘ s business 了解被审计单位情况
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LaX&u 25.assess material misstatement risks评估重大错报风险
o*qEAy? 8!VjXj" 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
>-s}1*^=oD j+Y4>fL$ 27.a general knowledge of —— 初步了解―――的情况
q-o=lU" d#ya"e> 28.a more knowledge of—— 进一步了解的情况
q)G*" U"%k4]:A 29.the prior year‘s working papers 以前年度
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,h#!!j\j6 yz9`1R2c 30.minutes of meeting 会议纪要
6lT1X) hX`WVVoF 31.business risks 经营风险
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33.accounting estimate 会计估计
\CUxGyu }ebw1G 34.management representations 管理层声明
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RTQJ+ms XhWMvme 36.audit plan 审计计划
IH\k_Yf#u s.=)p"pTd 37.significant audit areas 重点审计领域
tborRi) AN^ , 38.error 错误
K ANE"M .7ahz8v 39.fraud舞弊
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_q6+] 40.modified or additional procedures 修改或追加审计程序
u%XFFt5 %bDd 41.misappropriation of assets 侵占资产
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M? [lpH3 OiM{@ 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
_j%Rm:m;< 3-o ]H'6 45.materialiy 重要性
s$H5W`3 <i]%T~\Af) 46.exceed the materiality level 超过重要性水平
/R|"/B0 ei\X/Z*q%P 47.approach the materiality level 接近重要性水平
`(Q58wR} !c SD9q* 48.an acceptably low level 可接受水平
cb'8Li8,j KOi%zE% 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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OjCA_& /3KEX{'@U 50.misstatements or omissions 错报或漏报
ec=4L@V* ni~45WX3 51.aggregate 总计
Z:T4Z}4N {GHGFi`Z 52.subsequent events 期后事项
ya:H{#%6 B@iIj<p~ 53.adjust the financial statements 调整财务报表
|I OTW=> +Kf::[wP7 54.perform additional audit procedures 实施追加的审计程序
F6%rH$aS @Cz1rKU^l 55.audit risk 审计风险
n0vPW^EQ *,'"\n 56.detection risk 检查风险
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|F(qR (/@o7&>*50 57.inappropriate audit opinion 不适当的审计意见
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b zR{TWk] 58.material misstatement 重大的错报
'kx{0J? wV5<sH__ 59.tolerable misstatement 可容忍错报
K[?wP>s >@oO7<WB 60.the acceptable level of detection risk 可接受的检查风险
qZ1fQN1yG k?J}-+Bm[| 查看《
注会考试《审计》中的128个英文单词(二) 》
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