4~&X]/_' H;@0L}Nu+} 1.audit
审计 1}SON4U }6 u)wF5 2.attestation 鉴证
1{RA\CF I>w|80%% 3.credibility 可信赖程度
Xr4k]'Mg 7l09 4.audit of financial statements 财务报表
审计 m*h O@M jsF5q~F 5.agreed-upon procedures 执行商定程序
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HyQ:0q \d:Uq5d)0 6.high levels of assurance 高水平保证
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7.compilation 编制
jeO`45O l}T@Cgt 8.reliability 可靠性
cG 3tn&AXi D8xE"6T> 9.relevance 相关性
3h%Nd&_9 kmlO}0 10.professional skepticism 职业谨慎
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a}M;vx |oX9SU l 11.objectivity 客观性
"(~fl<; 3j[<nBsn. 12. professional competence 专业胜任能力
\f VX<L %U.x9UL 13.Senior/CPA-in-charge 项目经理
_5p]Arg?}& V`i (vC( 14.audit engagement letter 业务约定书
.m%5Esx 9"/=D9o9 15.recurring audit 连续审计
: Q2=t! ;NAKU 16.the client 委托人
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_o {A%&D^o) 17.change
CPA 更换
注册会计师 0C"2?etMx _`laP5~ 18.the existing CPA 现任注册
会计师
/?|;f2tbV2 $RHw6*COG 19.the successor CPA 后任注册
会计师 W'E3_dj+ rJtk4hOF 20.the preceding CPA前任
注册会计师 EpCNp FQT< p]toDy-} 21.issue the audit report 出具审计报告
AT2D+Hi=E LJ 9#!r@H 22.expert 专家
yM(ezb }XRfHQk 23.the board of directors 董事会
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>;He7 ;Yg/y 24.knowledge of the entity‘ s business 了解被审计单位情况
<~svy)Cz D$D;'Kij 25.assess material misstatement risks评估重大错报风险
,wHlU-% )U0I|dx 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
CHL5@gg@>y c"Q9ob 27.a general knowledge of —— 初步了解―――的情况
h^w# I 9`@}KnvB? 28.a more knowledge of—— 进一步了解的情况
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.7 N 29.the prior year‘s working papers 以前年度
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w2`JFxQ^x u)/i$N 30.minutes of meeting 会议纪要
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Oa8Z MQy,[y7I 31.business risks 经营风险
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U{\ JiXN"s^mcb 32.appropriateness 适当性
Z^K WYe'w fq):'E) 33.accounting estimate 会计估计
,ob)6P^rw y>r^ MQ 34.management representations 管理层声明
9IacZ _PP-'^ U 35.going concern assumption 持续经营假设
7L]Y.7> 78]( ZYJV 36.audit plan 审计计划
=#%Vs>G 92*"3) 37.significant audit areas 重点审计领域
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u1Wixjd| BG]|iHi 39.fraud舞弊
nv:VX{% )Oj{x0{\Q 40.modified or additional procedures 修改或追加审计程序
Eqx |k-<a nEik;hAz 41.misappropriation of assets 侵占资产
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G "T>;wyGW 42.transactions without substance 虚假交易
q~xs4?n1U P4s,N|bs` 43.unusual pressures 异常压力
>[P`$XkXd4 th{Ib@o 44.the suspected noncompliance 涉嫌存在违法行为
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46.exceed the materiality level 超过重要性水平
/86PqKU(P 9tCF m.m 47.approach the materiality level 接近重要性水平
eTY(~J#' >T^BD'z@' 48.an acceptably low level 可接受水平
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cZZ< A_5M\iN\ 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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<bh!wf6; &^B;1ZMHD 51.aggregate 总计
nYnv.5 PD:lI]:s 52.subsequent events 期后事项
1?".R]<{2T }>'1Qg 53.adjust the financial statements 调整财务报表
*k;%H'2g{} 8fb<hq< 54.perform additional audit procedures 实施追加的审计程序
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M#SGZ~=1r 9?+?V}o 56.detection risk 检查风险
2nB{oF-Z mX@!O[f%9e 57.inappropriate audit opinion 不适当的审计意见
[4\n(/ R!RgQwEak 58.material misstatement 重大的错报
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_Xfn 59.tolerable misstatement 可容忍错报
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Jt KU87WpjX 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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