v7i5R ! b*7:{FXg 1.audit
审计 a<W[???m/M \sUk71L`j 2.attestation 鉴证
errT7&@,A A1mxM5N 3.credibility 可信赖程度
Dd(# fc~6/ 4.audit of financial statements 财务报表
审计 rM
sd) AS}
FRNIVx 5.agreed-upon procedures 执行商定程序
L7_qs+ eX;Tufe*(Q 6.high levels of assurance 高水平保证
M7\; Y @dy<=bh~ 7.compilation 编制
zjzW;bo( d VI}.MnCa 8.reliability 可靠性
*$t<H-U- F|eKt/>e 9.relevance 相关性
8f^QO: :f~[tox 10.professional skepticism 职业谨慎
DPU%4te bD&^-&
G 11.objectivity 客观性
1kiS."77x `W3;LTPEb 12. professional competence 专业胜任能力
M!{;:m28X! K%XQdMv 13.Senior/CPA-in-charge 项目经理
aaN|g{pX w
$\p\}~, 14.audit engagement letter 业务约定书
(-RZ|VdYg jkPye{j 15.recurring audit 连续审计
.=j]PckJO B{#*PAK= 16.the client 委托人
rQ^X3J*` +YL9gNN>P 17.change
CPA 更换
注册会计师 P4M*vZq) [<HU~P
P 18.the existing CPA 现任注册
会计师
(BB&ZUdyv r[>=iim 19.the successor CPA 后任注册
会计师 e~Oge *1}UK9X; 20.the preceding CPA前任
注册会计师 *u2pk>y) ;3nR_6\ 21.issue the audit report 出具审计报告
igoXMsifT+ ;"*\R5a 22.expert 专家
Ur`jmB Mw0Kg
9M 23.the board of directors 董事会
B,@<60u }b//oe7 24.knowledge of the entity‘ s business 了解被审计单位情况
WBo|0(# xKilTh_.6 25.assess material misstatement risks评估重大错报风险
4K_ fN `
>w4G|{ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
@~4Q\^;NX 0Zt=1Tv 27.a general knowledge of —— 初步了解―――的情况
2:31J4t-< GI&XL'K& 28.a more knowledge of—— 进一步了解的情况
!>~W5c^ j{.P'5e@pZ 29.the prior year‘s working papers 以前年度
工作底稿
To x{Sk3L S,K'y?6 30.minutes of meeting 会议纪要
ZyJdz+L{@V [k"@n+% 31.business risks 经营风险
*,/ADtL FME&vUh/ 32.appropriateness 适当性
o%!8t_1mR px@:t}
33.accounting estimate 会计估计
a(+.rf; >L\
>Th{o 34.management representations 管理层声明
[n[!RddY :8}iZ. 35.going concern assumption 持续经营假设
t0[H_ a3&&7n 36.audit plan 审计计划
mSn> q*^Y8s~3I 37.significant audit areas 重点审计领域
K$S:V=y%r7 s0}OsHAj 38.error 错误
dQ4VpR9|; T
gpf0( 39.fraud舞弊
;#3l&HRKH1 iKy_DV;J 40.modified or additional procedures 修改或追加审计程序
kC=e>v 8PWx>}X
Pt 41.misappropriation of assets 侵占资产
]K]$FX<f LX%K*nlj 42.transactions without substance 虚假交易
zJp}JO #WBlEVx;Z 43.unusual pressures 异常压力
GpjyF_L 'A0.(a5 44.the suspected noncompliance 涉嫌存在违法行为
7j9:s>D >900I4]I 45.materialiy 重要性
P@gVzx)M rJ
LlDKP-( 46.exceed the materiality level 超过重要性水平
k7rFbrLZ ^CIO,I 47.approach the materiality level 接近重要性水平
sSisO?F!Z `>M-J-J 48.an acceptably low level 可接受水平
%SKp<>;9 7
Jxhn! 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
L5%t.
7B p0 @,- 50.misstatements or omissions 错报或漏报
OH` |
c W|IMnK- 51.aggregate 总计
nXgnlb= )E--E+j 52.subsequent events 期后事项
}?"}R<F|M, #cB=](N 53.adjust the financial statements 调整财务报表
up[9L| p.{M s n 54.perform additional audit procedures 实施追加的审计程序
^[K3]*!@ `1|#Za~e 55.audit risk 审计风险
/}G+PUk7 t')47k\ 56.detection risk 检查风险
a;=)` "N"$B~W* 57.inappropriate audit opinion 不适当的审计意见
v-zi ,]W \;al@yC=T 58.material misstatement 重大的错报
!N\<QRb\q pGQP9r% 59.tolerable misstatement 可容忍错报
2TH13k$ 8(yZX4OH> 60.the acceptable level of detection risk 可接受的检查风险
$XBn:0U
d~i WV6Va 查看《
注会考试《审计》中的128个英文单词(二) 》
,EkzBVgo |eN#9Bm