AY&9JSu6 7TV>6i+7 1.audit
审计 yul<n>X| {(M&-~Yh 2.attestation 鉴证
-Ap2NpZ"t Ho )t=qn 3.credibility 可信赖程度
wsf Hd<Z_ r;cI}' 4.audit of financial statements 财务报表
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BP[CR1Gs &h7smZO5j 6.high levels of assurance 高水平保证
_Sly7_ ReI=4Jq11 7.compilation 编制
3yHb!}F b:F Ep'ZS 8.reliability 可靠性
Jb3>vCIn l$k]O 9.relevance 相关性
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d,Cz-.'sOf P\q <d 12. professional competence 专业胜任能力
)g9)IF ~^lH ^J 13.Senior/CPA-in-charge 项目经理
io9y;S"+ DA+A >5/ 14.audit engagement letter 业务约定书
'A@qg^e:` 6\,DnO 15.recurring audit 连续审计
wO^$!zB W 7oZ@<QP' 16.the client 委托人
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cB-@n4 17.change
CPA 更换
注册会计师 hsTFAfa' Iz6ss(UJ 18.the existing CPA 现任注册
会计师
~/j$TT" Jh37pI 19.the successor CPA 后任注册
会计师 x[vpoB+c 9G
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注册会计师 ki;!WhF~ qpb/g6g 21.issue the audit report 出具审计报告
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"bD+/\ z =dgo!k 23.the board of directors 董事会
cJxW;WI!, e1^fUOS 24.knowledge of the entity‘ s business 了解被审计单位情况
9U#\nXM WW//heJe- 25.assess material misstatement risks评估重大错报风险
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Pv< QjY 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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XOu+&wOu 28.a more knowledge of—— 进一步了解的情况
J?._/RL8- W*YxBn4 29.the prior year‘s working papers 以前年度
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S:/{ `+roQX.p 30.minutes of meeting 会议纪要
dv"as4~% gO+\O 31.business risks 经营风险
|w=Ec#)t4 "/Y<G 32.appropriateness 适当性
nY OY"'z w?kGi>7E 33.accounting estimate 会计估计
Kb^>X{ IZO@V1-m 34.management representations 管理层声明
M0RRmW@f.a sB?2*S"X)< 35.going concern assumption 持续经营假设
*R5`.j = 5,S,\O9>X 36.audit plan 审计计划
A/!<kp{S 9z #P 37.significant audit areas 重点审计领域
^:m^E0(H z<a$q3!# 38.error 错误
W0Ktw6 g.9L)L 39.fraud舞弊
fi=0{ z(+&wa 40.modified or additional procedures 修改或追加审计程序
( : (VR"Mi4 41.misappropriation of assets 侵占资产
(@+h5@J[`I w'A tf 42.transactions without substance 虚假交易
X` ATH^S IrJ+Jov 43.unusual pressures 异常压力
+fM&su=wl 2R~6<W+&:> 44.the suspected noncompliance 涉嫌存在违法行为
27m@|M] R `3J':Vh 45.materialiy 重要性
jk )Vb ^pj>9% 46.exceed the materiality level 超过重要性水平
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r$Y{ 47.approach the materiality level 接近重要性水平
[cDbaq,T W]_g4,T> 48.an acceptably low level 可接受水平
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}g>kpa0c 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
{-HDkG' 8 fmFzW*,E 50.misstatements or omissions 错报或漏报
flP>@i:e6 "qawq0P8Z 51.aggregate 总计
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_~IZ%+<. 52.subsequent events 期后事项
RAV^D. Y.>kO 53.adjust the financial statements 调整财务报表
\b$<J.3 vs+QbI6>- 54.perform additional audit procedures 实施追加的审计程序
E tx`K5Tr] z$|;-u| 55.audit risk 审计风险
X]!D;7^ gXt O*Rfqk 56.detection risk 检查风险
*hF^fxLbl fJy)STQ4 57.inappropriate audit opinion 不适当的审计意见
}~F~hf>s Q ]"jD#F 58.material misstatement 重大的错报
-(9O6)Rs$ L6+C]t}>6 59.tolerable misstatement 可容忍错报
V.8%|-d ? Vp%=E 60.the acceptable level of detection risk 可接受的检查风险
F;P5D< !"E-\cc' 查看《
注会考试《审计》中的128个英文单词(二) 》
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