*$/Go8t4u zB\ 8<97C 1.audit
审计 %:dd#';g .mOm@<Xdg 2.attestation 鉴证
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3.credibility 可信赖程度
mXsSOAD< h,K&R8S 4.audit of financial statements 财务报表
审计 ,eL&Ner CI+li H 5.agreed-upon procedures 执行商定程序
0t*PQ% Cq-99@&; 6.high levels of assurance 高水平保证
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6q206 b0tbS[j 7.compilation 编制
715J1~aRNr w2U]RI\?2 8.reliability 可靠性
TQvjU!> :73T9/ 9.relevance 相关性
9N|JI3*41 F'_z$,X6 10.professional skepticism 职业谨慎
@#9xSs# g26 l:1P 11.objectivity 客观性
3;!a'[W&p x26 sH5 12. professional competence 专业胜任能力
77 ?TRC E#kH>q@K`$ 13.Senior/CPA-in-charge 项目经理
9mpQusM 6S(`Bw8h 14.audit engagement letter 业务约定书
dp3TJZ+U Q0xQxz 15.recurring audit 连续审计
%H}M[_f |6`7kb;p 16.the client 委托人
\`8F.oZ^) q"-Vh,8h 17.change
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_?/fT UG6\OgkL+ 19.the successor CPA 后任注册
会计师 0+A#k7c6p LI"N^K'z 20.the preceding CPA前任
注册会计师 >PGsY[N va.Ve# N 21.issue the audit report 出具审计报告
swhtlc@@ UZgrSX { 22.expert 专家
uLN.b339 {|e7^_ ke 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
Z,F1n/7 ldG$hk' 25.assess material misstatement risks评估重大错报风险
D P:}< ;47 =x1ji 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
YIYuqtnSJ XK(aH~7xme 27.a general knowledge of —— 初步了解―――的情况
1DF8-|+ ASNo6dP7 28.a more knowledge of—— 进一步了解的情况
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n^wX 30.minutes of meeting 会议纪要
};cH5bYF {_4zm& 31.business risks 经营风险
y<y9'tx B{1yMJA 32.appropriateness 适当性
;ZZmX]kz,M M!\6Fl{ b 33.accounting estimate 会计估计
EFs\zWF 1oG'm 34.management representations 管理层声明
dp:5iuS e#?rK=C?9 35.going concern assumption 持续经营假设
^ =H 10A PC)V".W1 36.audit plan 审计计划
3d_g@x#9 q4u-mM7#7 37.significant audit areas 重点审计领域
9cMMkOM J mS]soYTQ 38.error 错误
?/KkN3Y_j[ @OC*:?!4 39.fraud舞弊
&)EL%o5 v<?k$ e5 40.modified or additional procedures 修改或追加审计程序
w)gMJX/0yw E^m2:J]G 41.misappropriation of assets 侵占资产
Zor Q2> 6Kd,(DI 42.transactions without substance 虚假交易
&F +hh{ ?qtL*; 43.unusual pressures 异常压力
iP?=5j=4 "3NE%1T 44.the suspected noncompliance 涉嫌存在违法行为
0U:9&jP, 4eS(dPI0 45.materialiy 重要性
~&_BT`a <U""CAE 46.exceed the materiality level 超过重要性水平
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NW?h~2 47.approach the materiality level 接近重要性水平
rE.z.r"O P/dT;YhL 48.an acceptably low level 可接受水平
q.p.y0 [2zS@p 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
Eb\SK"8 /I q6'oo 50.misstatements or omissions 错报或漏报
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7p,!<X}% qg8T}y> 52.subsequent events 期后事项
XO4r rAYvW IZ+ZIR@}ci 53.adjust the financial statements 调整财务报表
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.1I=< (t-JGye> 54.perform additional audit procedures 实施追加的审计程序
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< K]Q1VfeL= 55.audit risk 审计风险
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<{/ 56.detection risk 检查风险
>J@hqW ILXV yU 57.inappropriate audit opinion 不适当的审计意见
/%h<^YDBf J(x42Q}*S 58.material misstatement 重大的错报
A(qy>x-BI 7_AcvsdW 59.tolerable misstatement 可容忍错报
/ 9soUt {K+]^M 60.the acceptable level of detection risk 可接受的检查风险
`n~bDG> '~kAsn*/ 查看《
注会考试《审计》中的128个英文单词(二) 》
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