FN0)DN2d} d< j+a1& 1.audit
审计 lC|`DG-B "tdF#>x 2.attestation 鉴证
RrA9@95+ w#0/&\b= 3.credibility 可信赖程度
76epkiz;= y=.`:EB9b 4.audit of financial statements 财务报表
审计 40h r}T(?KGx 5.agreed-upon procedures 执行商定程序
,yf2kU w5Lev}Rb 6.high levels of assurance 高水平保证
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2 8> 7.compilation 编制
N(c`h @:s(L] 8.reliability 可靠性
= j)5kY` |2AMj0V~ 9.relevance 相关性
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S^v F)K&a 10.professional skepticism 职业谨慎
^jhc(ZW" e\)r"!?H` 11.objectivity 客观性
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FYY 12. professional competence 专业胜任能力
W2>VgMR [ K4U_sCh#f 13.Senior/CPA-in-charge 项目经理
pz4lC=H%o ]8 vsr$E# 14.audit engagement letter 业务约定书
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6K Cv 15.recurring audit 连续审计
<DR$WsDG |!m8JV|x 16.the client 委托人
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CPA 更换
注册会计师 pf% yEz e92,@ 18.the existing CPA 现任注册
会计师
W79Sz}): .o#A(3&n 19.the successor CPA 后任注册
会计师 LS:^K `_"loPu 20.the preceding CPA前任
注册会计师 xyzYY}PS n?(sn 21.issue the audit report 出具审计报告
)gVz?-u+D p!/!ZIo 22.expert 专家
W*;r}!ro @6"+x 23.the board of directors 董事会
>q&X#E<w TTagZI$ 24.knowledge of the entity‘ s business 了解被审计单位情况
[zJ|61^ do[w&`jw8 25.assess material misstatement risks评估重大错报风险
7TW&=( :P8X?C63W] 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
`(uN_zvH vJj}$AlI 27.a general knowledge of —— 初步了解―――的情况
LK|1[y^h J7pF*2 28.a more knowledge of—— 进一步了解的情况
!&adO,jN+= {zIcEN$ ~ 29.the prior year‘s working papers 以前年度
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Og-v][ ]bP1gV(b- 30.minutes of meeting 会议纪要
1<G, 0Lt z!G?T(SpA 31.business risks 经营风险
7}L.(Jp9 bn:74,GeyK 32.appropriateness 适当性
|mQC-=6t;Y I]ZksC 33.accounting estimate 会计估计
Nt,:`o | M 4E|^p=5 34.management representations 管理层声明
bx%Ky0Z gq~K(Q<O< 35.going concern assumption 持续经营假设
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Tz5P cO8yu`4!e 36.audit plan 审计计划
|R;` 3Yf~5csY 37.significant audit areas 重点审计领域
o&$Of )YVs=0j 38.error 错误
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39.fraud舞弊
~^/BAc eIj2(q9 40.modified or additional procedures 修改或追加审计程序
]tNB^ cwE?+vB 41.misappropriation of assets 侵占资产
$}EI3a e$`;z%6y 42.transactions without substance 虚假交易
|RH^|2:x9Q /Yj; '\3 43.unusual pressures 异常压力
?aQVaw&L!7 A;TNR 44.the suspected noncompliance 涉嫌存在违法行为
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qN'%q+n 45.materialiy 重要性
_ 'K6S =, 64Qbau 46.exceed the materiality level 超过重要性水平
'soll[J !jR 1!i 47.approach the materiality level 接近重要性水平
HggINMG #Cb~-2:+7 48.an acceptably low level 可接受水平
Lh-+i F8J\#PW 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
2;7n0LOs} Bxf&gDwjgr 50.misstatements or omissions 错报或漏报
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je74As[ &x3R+(H { 52.subsequent events 期后事项
7yal T. 2]5ux!Lqln 53.adjust the financial statements 调整财务报表
F!RP * <Q8d{--o 54.perform additional audit procedures 实施追加的审计程序
_6`H`zept 6 u,w 55.audit risk 审计风险
~3$:C#"Dl Yq:+.UU 56.detection risk 检查风险
$e%m=@ga gMPvzBpP 57.inappropriate audit opinion 不适当的审计意见
n[7= ;vUw_M{P=) 58.material misstatement 重大的错报
Dc3bG@K*G ,IPryI 59.tolerable misstatement 可容忍错报
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%,>r`9S 60.the acceptable level of detection risk 可接受的检查风险
Nkx W*w%}l 2U3WH.o 查看《
注会考试《审计》中的128个英文单词(二) 》
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