*}R5=r0 9qD/q?Hh$ 1.audit
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2.attestation 鉴证
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6/ q88p~Ccoa 3.credibility 可信赖程度
y?O{J!U 2!f0!<te 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
_?<Y>B, E L(TO5Y] 6.high levels of assurance 高水平保证
zk5sAHQ Ug^C}".& 7.compilation 编制
wpu]{~Y :}x\&]uC#k 8.reliability 可靠性
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"L@qjSs8 ,{ CgOz+Ul 10.professional skepticism 职业谨慎
l|O^yNS s([9/ED 11.objectivity 客观性
dvxD{UH ]W<E#^ 12. professional competence 专业胜任能力
d=WC1" wOE_2k 13.Senior/CPA-in-charge 项目经理
_/ j44q TFbCJ@X 14.audit engagement letter 业务约定书
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5[ -aG( Yx 15.recurring audit 连续审计
}#zE`IT +EG.p 16.the client 委托人
Y?%MPaN: Iu|G*~\ 17.change
CPA 更换
注册会计师 HP|,AmVLl F`8A!|cIy 18.the existing CPA 现任注册
会计师
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会计师 9 U1)sPH; 7}Z.g9< 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
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(HLy;^#R i051qpj 23.the board of directors 董事会
FePJ8 1mOZ\L!m* 24.knowledge of the entity‘ s business 了解被审计单位情况
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&k\7fvF 25.assess material misstatement risks评估重大错报风险
V)R-w` 7qon:]b4 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
}^G'oR1LF h 7kyz 27.a general knowledge of —— 初步了解―――的情况
l1jS2O( aFo%B; 8m 28.a more knowledge of—— 进一步了解的情况
Bp^>R`, d(,-13 29.the prior year‘s working papers 以前年度
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*_@N0 R.A}tV=j# 30.minutes of meeting 会议纪要
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GY,@jp|R Y8.0R-:ZAN 32.appropriateness 适当性
la)f\Nk z-[Jbjhd 33.accounting estimate 会计估计
`]5XY8^kI qTqvEa^X` 34.management representations 管理层声明
tt|U,o 1}S_CR4XBs 35.going concern assumption 持续经营假设
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(n"M) "$0f.FO:i 37.significant audit areas 重点审计领域
(4ow0}1 TW3:Y\ p 38.error 错误
"4g1I< 7 bsW7;C 39.fraud舞弊
'ZT!a]4 Ea\a: 40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
U{>!`RN NWCnt,FlY 42.transactions without substance 虚假交易
5*g@;aR1 DLS-WL 43.unusual pressures 异常压力
8H;TPa 'U1r}.+b> 44.the suspected noncompliance 涉嫌存在违法行为
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uO[4 WZ 45.materialiy 重要性
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47.approach the materiality level 接近重要性水平
bL0+v@(r 9D<^)ShY 48.an acceptably low level 可接受水平
y9s5{\H 0QC*Z ( 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
r{%NMj B|, 6m 3. 50.misstatements or omissions 错报或漏报
}O1F.5I1 OPKX&)SE- 51.aggregate 总计
,nHz~Xi1t WM@uxe, 52.subsequent events 期后事项
w_U5w Wc,8<Y' 53.adjust the financial statements 调整财务报表
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K@~4! ,{oP`4\Lm 54.perform additional audit procedures 实施追加的审计程序
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;quGy3 8L=QfKr 56.detection risk 检查风险
3\(s=-vh Zfb:>J@h6 57.inappropriate audit opinion 不适当的审计意见
YRYrR|I p{-1%jQ}] 58.material misstatement 重大的错报
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#zGLxa 59.tolerable misstatement 可容忍错报
G&uj}rj #;mZ3[+i5 60.the acceptable level of detection risk 可接受的检查风险
YF:NRY[i fA3 查看《
注会考试《审计》中的128个英文单词(二) 》
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