OPR+K ? GwHMXtj4 1.audit
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a;J{'PHu !8^:19+ 3.credibility 可信赖程度
LuQ4TT Yhl {' 4.audit of financial statements 财务报表
审计 sw{,l"]< \TSt 5.agreed-upon procedures 执行商定程序
f?T6Ne' LC/9)Sh_n 6.high levels of assurance 高水平保证
/T`L;YE YB/A0 J 7.compilation 编制
J&w%lYiu5 pmd=3,D'u 8.reliability 可靠性
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_=L=NG 9.relevance 相关性
(3`Q`o; i|PQNhUe 10.professional skepticism 职业谨慎
'awL!P-- d?(#NP#; 11.objectivity 客观性
*r Y6 ^'Wkb7L 12. professional competence 专业胜任能力
4Y5Q>2D} K2,oP )0.Y 13.Senior/CPA-in-charge 项目经理
u1a5Vtel 8jW{0&ox) 14.audit engagement letter 业务约定书
_V6jn~N _sIhQ8$: 15.recurring audit 连续审计
uj|{TV>v9 /%Lj$]S7[4 16.the client 委托人
R,CFU l7Q 6>ZUx}vYj 17.change
CPA 更换
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aD@ 18.the existing CPA 现任注册
会计师
[{e[3b*M| aObWd5~ 19.the successor CPA 后任注册
会计师 sJ)XoK syW Y<M,/Y_ ! 20.the preceding CPA前任
注册会计师 hW[/{2<@ ;Pik}, 21.issue the audit report 出具审计报告
Tct8NG ~Emeo&X 22.expert 专家
ZKTOif} /gh=+;{ 23.the board of directors 董事会
`#B|l+baq iLw O4i 24.knowledge of the entity‘ s business 了解被审计单位情况
@O9.~6 GFasGHAw 25.assess material misstatement risks评估重大错报风险
8X`iMFa.P 44 ,:@ 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
mw)KyU#l,: [<P(S~J 27.a general knowledge of —— 初步了解―――的情况
xlG/$`Ab 62K7afH 28.a more knowledge of—— 进一步了解的情况
d)F~)}TFM #UL:#pY 29.the prior year‘s working papers 以前年度
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uTGd{w@]0| }yZ9pTB.?E 30.minutes of meeting 会议纪要
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l|{*oj2 :iJ+ImBpK 31.business risks 经营风险
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MJ [YG\a5QK 32.appropriateness 适当性
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FOtOdd 33.accounting estimate 会计估计
VAf"B5R j+AAhn 34.management representations 管理层声明
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8L%=/N>B aOWW..| 35.going concern assumption 持续经营假设
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ogQY"c8 36.audit plan 审计计划
'PRsZ`x. DdDO.@-Z 37.significant audit areas 重点审计领域
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5Z/x Y& 38.error 错误
wJM})O%SQ O@r%G0Jge 39.fraud舞弊
}}y$T(:l \}Fx'' 40.modified or additional procedures 修改或追加审计程序
8P5yaS_ *4#)or 41.misappropriation of assets 侵占资产
(`PgvBL: 4b]/2H 42.transactions without substance 虚假交易
rC.z772y% zu}oeAQc$ 43.unusual pressures 异常压力
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mL bb}zn'xC 44.the suspected noncompliance 涉嫌存在违法行为
(c;F%m| 9I>qD 45.materialiy 重要性
_$%.F|: N>##}i 46.exceed the materiality level 超过重要性水平
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L QcJ?1GwA" 47.approach the materiality level 接近重要性水平
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L"Or 48.an acceptably low level 可接受水平
ZHT_o\ 8qGK"%{ ~ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
Z .6M~ ^`>,~$Q 50.misstatements or omissions 错报或漏报
g&eIfm Xkcy~e 51.aggregate 总计
xl [3*K Hhx"47: 52.subsequent events 期后事项
l,j7I3&~% e;L++D 53.adjust the financial statements 调整财务报表
^R- -&{I pw|f4c7AH 54.perform additional audit procedures 实施追加的审计程序
jMv qKJ(< kt?G\H!} 55.audit risk 审计风险
{I'8+~|pZL AyHhq8Y 56.detection risk 检查风险
j"6r]nc& ybLl[K(D= 57.inappropriate audit opinion 不适当的审计意见
R-8>, pu#h:nb>88 58.material misstatement 重大的错报
3z7SK Gy YaiogA 59.tolerable misstatement 可容忍错报
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]@E_Hx{S IoO t n 查看《
注会考试《审计》中的128个英文单词(二) 》
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