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审计 !Ch ya -XyuA:pxx 2.attestation 鉴证
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Oo(7 3.credibility 可信赖程度
p[GyQ2k) ]rm=F]W/n 4.audit of financial statements 财务报表
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{RC 5.agreed-upon procedures 执行商定程序
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~J0 6.high levels of assurance 高水平保证
u"T^DrRlQ ~k(Ez pn# 7.compilation 编制
jY.%~Y1y 7q=0]Hrg(D 8.reliability 可靠性
eH8.O Sx"I]N 9.relevance 相关性
BSf"'0I& ?rDwYG(u]@ 10.professional skepticism 职业谨慎
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<>A?87 11.objectivity 客观性
M2S|$6t: c53`E U 12. professional competence 专业胜任能力
g <o ;\\ ~] 2R+ 13.Senior/CPA-in-charge 项目经理
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1aG}-:$t' BxU1Q& 15.recurring audit 连续审计
Z(eSnV_RL U8KY/!XZ 16.the client 委托人
WXU6J?tIm ,gc#N 17.change
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注册会计师 QEKFuY<E+ O :^[4$~ 18.the existing CPA 现任注册
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U9NmvE '[^2uQc 20.the preceding CPA前任
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h bn35f<+ 21.issue the audit report 出具审计报告
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uyj*v]AE' eHe /w9`$R 23.the board of directors 董事会
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l 24.knowledge of the entity‘ s business 了解被审计单位情况
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Q8oo5vqQ#C 25.assess material misstatement risks评估重大错报风险
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[vfIJD 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
u_8 22Z 4/WCs$ 27.a general knowledge of —— 初步了解―――的情况
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mU$7_7V~ ="R6YL 29.the prior year‘s working papers 以前年度
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pH%c7X/[3L `h!&-> 30.minutes of meeting 会议纪要
TWEqv<c `&zobbwq 31.business risks 经营风险
vh8Kd' y 8]\h^k4f 32.appropriateness 适当性
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(Nb1R"J` 33.accounting estimate 会计估计
H>iZVE D.R 34.management representations 管理层声明
b'5pQ2Mq R} 9jgB 35.going concern assumption 持续经营假设
p|V1Gh< jgw'MpQm{ 36.audit plan 审计计划
r.^X>? Ki6.'#%7 37.significant audit areas 重点审计领域
_Pi:TxY SkRQFm0a~ 38.error 错误
ldvxYq<: F)kLlsp 39.fraud舞弊
P.Z<b:V! xH#a|iT?( 40.modified or additional procedures 修改或追加审计程序
, %O3^7i kQl cT"R 41.misappropriation of assets 侵占资产
hg'! ,nRwwFd. 42.transactions without substance 虚假交易
8z8SwWS? $!!=fFX*y 43.unusual pressures 异常压力
}QW~.>` PVc|y. 44.the suspected noncompliance 涉嫌存在违法行为
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6FIoWG"x :gaeb8`t 46.exceed the materiality level 超过重要性水平
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:42;c:8 5 ||ZufFO 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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NLBm>5 50.misstatements or omissions 错报或漏报
x&oBO{LNK, '!h0![OH 51.aggregate 总计
P^m 6di xjq7%R_, 52.subsequent events 期后事项
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jTUf4&b- "M0l; 54.perform additional audit procedures 实施追加的审计程序
n9fA!Wic o/9LK 55.audit risk 审计风险
?[1qC=[Z< ~G:2iSi(# 56.detection risk 检查风险
f3>6:( z<vO# 57.inappropriate audit opinion 不适当的审计意见
, !%R5*?=D !v4j`A;% 58.material misstatement 重大的错报
^pV>b(?qw #iU8hUbo 59.tolerable misstatement 可容忍错报
_AB9BQm FO>( QLlH 60.the acceptable level of detection risk 可接受的检查风险
5~%,u2 {AL9o2 查看《
注会考试《审计》中的128个英文单词(二) 》
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