FM]clC;X? kEh9J>|M 1.audit
审计 |5>Tf6$( yLRe'5#m 2.attestation 鉴证
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4>m 3.credibility 可信赖程度
gs<~)&x k$=L&id 4.audit of financial statements 财务报表
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\ 5.agreed-upon procedures 执行商定程序
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& ru:"c^W:[ 6.high levels of assurance 高水平保证
Q8m~L1//S ?0)K[Kd'Y 7.compilation 编制
8Hq4ppC .1(_7!m@ 8.reliability 可靠性
&5}YTKe}| 'c~SE> 9.relevance 相关性
\7\sx:!$ CG uuadNI 10.professional skepticism 职业谨慎
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1{m" 1M ybpOk 11.objectivity 客观性
%=z>kU1| q:_:E*o 12. professional competence 专业胜任能力
zE;|MU@| (ot,CpI(I 13.Senior/CPA-in-charge 项目经理
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$%l 14.audit engagement letter 业务约定书
-.Wwo(4 ;9~YQW@| 15.recurring audit 连续审计
kNP-+o pZ Uy ( 16.the client 委托人
?* ~4~ZEE Ztk%uc8_lM 17.change
CPA 更换
注册会计师 r'ilJ(" "tT4
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会计师
hq4&<Zr( ;FI'nL 19.the successor CPA 后任注册
会计师 <\nM5-wR 42e [OG- 20.the preceding CPA前任
注册会计师 7!qeIz "IS; o o$g 21.issue the audit report 出具审计报告
E2l"e?AN~ :@p]~{m :G 22.expert 专家
}S"gZ6 8K^#$,.." 23.the board of directors 董事会
>0 7i"a h0-.9ym 24.knowledge of the entity‘ s business 了解被审计单位情况
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5O RrLj5 Jq 25.assess material misstatement risks评估重大错报风险
Dj= {% $Ptl&0MN% 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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_G`Q2hf"5 29.the prior year‘s working papers 以前年度
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f2tCB1[D+ A|Ft:_Y 30.minutes of meeting 会议纪要
|5(CzXR] };rEN`L 31.business risks 经营风险
-7oIphJ=\ ZT"vVX-)G 32.appropriateness 适当性
dm[JDVv| bfUKh%!M 33.accounting estimate 会计估计
,nog6\ Rhlm 34.management representations 管理层声明
`?^<r%*F. Gqq<-drR 35.going concern assumption 持续经营假设
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6{ 36.audit plan 审计计划
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iYa)*, 3 p -SpUvp 38.error 错误
/: -ig .YY N f?\O@ 39.fraud舞弊
!9qw @Nm{H 40.modified or additional procedures 修改或追加审计程序
n\7>_ , iEGf-!k 41.misappropriation of assets 侵占资产
\{(cz/]G/ =C#z Px, 42.transactions without substance 虚假交易
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<}mA>c'k 43.unusual pressures 异常压力
A\"4[PXpQ 79Aa~ +i'_ 44.the suspected noncompliance 涉嫌存在违法行为
(RUc>Qi }If,O 45.materialiy 重要性
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V[8!ymi0 ?t;,Nk`jx 47.approach the materiality level 接近重要性水平
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ee<'j~{A EE9eG31|r 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
5OTZa>H rWL&-AZQl 50.misstatements or omissions 错报或漏报
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q C:!&g~{cKi 51.aggregate 总计
Q>z(!'dw RR`\q>| 52.subsequent events 期后事项
%Zeb#//Jz BL0xSNE** 53.adjust the financial statements 调整财务报表
U~|)=+%O n>o=RQ2 54.perform additional audit procedures 实施追加的审计程序
f'j<v HS.eK#:N 55.audit risk 审计风险
1"l48NL L| =m;cy0)) 56.detection risk 检查风险
!(_qM ;%AY#b4m 57.inappropriate audit opinion 不适当的审计意见
|>JRJ"CFE 4{$ L]toP 58.material misstatement 重大的错报
uE#"wm'J $ -]9/Ct 59.tolerable misstatement 可容忍错报
xM&`>`;^e C;Kq_/l 60.the acceptable level of detection risk 可接受的检查风险
I0bkc3 V' sq'XB 查看《
注会考试《审计》中的128个英文单词(二) 》
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