qh'BrYu* =4D_-Q 1.audit
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e(@( Dmi;# WY 2.attestation 鉴证
%(Ys-GeGr GW#kaqC1 3.credibility 可信赖程度
U,M,E@ e^GW[lT 4.audit of financial statements 财务报表
审计 C{Ug ?hVP ]Yu+M3Fq 5.agreed-upon procedures 执行商定程序
rrWk&;? ##_Za6/n 6.high levels of assurance 高水平保证
##@#:B ]*@$%iCPE 7.compilation 编制
TxvPfU? PPPwDsJ 8.reliability 可靠性
O}-7 V5 >l1Yhxd_0* 9.relevance 相关性
?>8zU;Aj T/;hIX:R 10.professional skepticism 职业谨慎
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11.objectivity 客观性
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_S w2+]C&B* 12. professional competence 专业胜任能力
WS/+Yl 5ecz'eA% 13.Senior/CPA-in-charge 项目经理
W~F/ZrT3A +-\9'Q 14.audit engagement letter 业务约定书
4Jr[8P0/A9 @>IjfrjV 15.recurring audit 连续审计
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n 16.the client 委托人
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aLj Iq]6] 17.change
CPA 更换
注册会计师 {\/nUbo[ "3|"rc&F# 18.the existing CPA 现任注册
会计师
Oc9>F\]_m 2P_^@g 19.the successor CPA 后任注册
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Gp* 'F?Znd2L 20.the preceding CPA前任
注册会计师 '?gIcWM V8$bPVps 21.issue the audit report 出具审计报告
K=?F3tX^ ><MgIV 22.expert 专家
X&?lDL7? ]3,.g)U*m 23.the board of directors 董事会
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B~_ 25.assess material misstatement risks评估重大错报风险
d 4\E NND=Zxl 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
@1&;R v6-~fcX0G 27.a general knowledge of —— 初步了解―――的情况
w1#jVcUQ E9B*K2l^{ 28.a more knowledge of—— 进一步了解的情况
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D^rWE_ 29.the prior year‘s working papers 以前年度
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I/V )z9 8H#c4%by) 31.business risks 经营风险
if[o?6U4t LL[#b2CKa 32.appropriateness 适当性
+%qSB9_>N{ <S8W~wC 33.accounting estimate 会计估计
sMS9!{A L^Q+Q)zTh 34.management representations 管理层声明
d6@jEa- :n4:@L<%H 35.going concern assumption 持续经营假设
bjPbl2K Rs F3#H 36.audit plan 审计计划
*Iwk47J ;a ;IuK2iDt< 37.significant audit areas 重点审计领域
wvmg)4, 4%fN\f 38.error 错误
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TG63 uH&,%k9GVK 40.modified or additional procedures 修改或追加审计程序
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9 ,M@m4bx 41.misappropriation of assets 侵占资产
\l]pe|0EW V4eng " 42.transactions without substance 虚假交易
j[/SXF\= > 1r[]&8 43.unusual pressures 异常压力
NB3Syl8g Oh/b?|imG 44.the suspected noncompliance 涉嫌存在违法行为
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Z<N&UFw7QJ yC'hwoQ` 46.exceed the materiality level 超过重要性水平
mS:j$$]u [-E{}FL| 47.approach the materiality level 接近重要性水平
c+8>EU AW (~G5t(+ 48.an acceptably low level 可接受水平
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|/vD+ XSp x''l 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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50.misstatements or omissions 错报或漏报
@L[PW@:SZ hY.e [+ 51.aggregate 总计
Txt%nzIu bB;~,W&E1 52.subsequent events 期后事项
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>[|GC/C OS4]Y 54.perform additional audit procedures 实施追加的审计程序
~m?74^ i Q{AZ'XV 55.audit risk 审计风险
HJfQ]p'nK2 3?.1~ "-J 56.detection risk 检查风险
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8h&oSOkQk, 0'yG1qG 58.material misstatement 重大的错报
smfG,TI ?iPZsV 59.tolerable misstatement 可容忍错报
{PODisl>\D dThR)Z'= 60.the acceptable level of detection risk 可接受的检查风险
5JBB+g 5q5 )uv" 查看《
注会考试《审计》中的128个英文单词(二) 》
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