YnMvl 9YyLf ; 1.audit
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j!v&' 2.attestation 鉴证
$6 9&O lU\[aNs 3.credibility 可信赖程度
50wulGJud s`8= 3]w 4.audit of financial statements 财务报表
审计 UHkMn zxl@(hd 5.agreed-upon procedures 执行商定程序
Y=I'czg 4f@rv^f(X 6.high levels of assurance 高水平保证
7U"g3a)= 5H9z4-i x? 7.compilation 编制
Sy_G,+$\ Rsk4L0 8.reliability 可靠性
JR21>;l#2 q~o<*W 9.relevance 相关性
$( kF# 9:|{6_Y 10.professional skepticism 职业谨慎
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cH 8q!]y6 11.objectivity 客观性
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}w~U< 12. professional competence 专业胜任能力
_ <V)-Y ;`{H!w[D 13.Senior/CPA-in-charge 项目经理
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3G 14.audit engagement letter 业务约定书
lb3bm)@: RSRS wkC 15.recurring audit 连续审计
ksUcx4;a@F bsli0FJSh' 16.the client 委托人
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CPA 更换
注册会计师 8kIksy 8/#A!Ww] 18.the existing CPA 现任注册
会计师
ec;o\erPG cqkV9f8Ro 19.the successor CPA 后任注册
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注册会计师 `/+>a8 V=l0(03j~ 21.issue the audit report 出具审计报告
_;y9$"A VCkq"f7cw 22.expert 专家
`$9x 1dx Nh|uO?&C6 23.the board of directors 董事会
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8dA~\a 24.knowledge of the entity‘ s business 了解被审计单位情况
$%d*@'c ;igIZ$& 25.assess material misstatement risks评估重大错报风险
_jVN&\A]mC (%6P0* 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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,&.!?0+ 2F.;;Ab 28.a more knowledge of—— 进一步了解的情况
`U_)98 PC8Q"O 29.the prior year‘s working papers 以前年度
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^^$s%{ep" tDcT%D {: 30.minutes of meeting 会议纪要
_TZRVa_ .`eN8Dl1 31.business risks 经营风险
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s vvMT}-! 32.appropriateness 适当性
UI0VtR] 2%m BK 33.accounting estimate 会计估计
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:aW^k 34.management representations 管理层声明
#c!lS<z 03Ycf'W 35.going concern assumption 持续经营假设
d7upz]K9g {;1\+f 36.audit plan 审计计划
Wac&b ;)*eo_tQ 37.significant audit areas 重点审计领域
#;yZ n_A3#d<9 38.error 错误
oG\Vxg* _G@GpkSe> 39.fraud舞弊
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v!5 `|\ 40.modified or additional procedures 修改或追加审计程序
Jnov<+ Q197mN+0 41.misappropriation of assets 侵占资产
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<. 43.unusual pressures 异常压力
)Aqtew+A& DvvK^+-~ 44.the suspected noncompliance 涉嫌存在违法行为
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f]CXu3w(J 45.materialiy 重要性
;.980+i1 VI86KJu 46.exceed the materiality level 超过重要性水平
sO@Tf\d nNn:- 47.approach the materiality level 接近重要性水平
Iefn$ kuP(r 48.an acceptably low level 可接受水平
f-Z/tfC .ioEIs g 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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kEn \ 4V`G,W4^J 50.misstatements or omissions 错报或漏报
[4f{w%~^ 3!]rmZ-W 51.aggregate 总计
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x.$FNt(9 ?Ir:g=RP* 53.adjust the financial statements 调整财务报表
InI$:kJ :V||c 5B+ 54.perform additional audit procedures 实施追加的审计程序
6'f;-2 Q$"D]!G 55.audit risk 审计风险
K}Qa~_ >hIu2jm 56.detection risk 检查风险
gB33? +ZP7{% 57.inappropriate audit opinion 不适当的审计意见
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mds;O 58.material misstatement 重大的错报
8quaXVj^a S_H+WfIHV' 59.tolerable misstatement 可容忍错报
m8[j #=h G3T]`Atf 60.the acceptable level of detection risk 可接受的检查风险
Q~9^{sHZjP ]`WJOx4 查看《
注会考试《审计》中的128个英文单词(二) 》
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