'Cc~|gOgD MbRTOH 1.audit
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dYL d+q],\"R 2.attestation 鉴证
_re# b? `}Zqmfs 3.credibility 可信赖程度
)UKX\nD"0 QoZV6 4.audit of financial statements 财务报表
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x [Yt{h9 5.agreed-upon procedures 执行商定程序
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:Q >@2<^&K` 6.high levels of assurance 高水平保证
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qDW~ xb,d,(^ ]R 7.compilation 编制
EqW~K@ fqgp{(`@> 8.reliability 可靠性
<w2h@ea 7iP+!e}$. 9.relevance 相关性
>C|pY6 su%(!XJQpg 10.professional skepticism 职业谨慎
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ZxF`i>/h _Si=Jp][ 12. professional competence 专业胜任能力
k*$WAOJEW r2=@1=?8 13.Senior/CPA-in-charge 项目经理
h=#w< @ >rd#,r 14.audit engagement letter 业务约定书
*S,~zOYN l0Q5q)U1A 15.recurring audit 连续审计
2ioHhcYdJU NrqJf-ldo 16.the client 委托人
h&>3;Lj ;,f\Wf"BW 17.change
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jr=w E5ce=$o 18.the existing CPA 现任注册
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2aYBcPFQh# g:Hj1!' 19.the successor CPA 后任注册
会计师 q1}!O kr"2 Q~,Mzt"}W 20.the preceding CPA前任
注册会计师 T8^9*]:@c! cC/h7odY 21.issue the audit report 出具审计报告
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P[3i!"O> M"3"6U/ e 23.the board of directors 董事会
HRf;bKZ `_\KN_-%Vu 24.knowledge of the entity‘ s business 了解被审计单位情况
sO.MUj; Z8SwW<{ $ 25.assess material misstatement risks评估重大错报风险
|}=eY?iXo meX2Y; 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
QG5WsuT Q-<]'E#\( 27.a general knowledge of —— 初步了解―――的情况
!..<_qfw | v!N1+v0 28.a more knowledge of—— 进一步了解的情况
oZBD.s FZi@h 29.the prior year‘s working papers 以前年度
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oIhKMQ;jh (0 T!-hsP 30.minutes of meeting 会议纪要
=5|7S&{ 2K}49* 31.business risks 经营风险
[IYVrT&C' AQ,lLn+ 32.appropriateness 适当性
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zgb$@JC UoT`/. 34.management representations 管理层声明
.+:iAnf 9j2t|D4uT 35.going concern assumption 持续经营假设
bzi"7%c @v)Z>xv 36.audit plan 审计计划
<%)vl P#@ H*W>v[> 37.significant audit areas 重点审计领域
&4?&tGi (y9KO56.V& 38.error 错误
26j<>>2 <h#*wy:o2 39.fraud舞弊
*'Yy@T8M 6`e{l+c=F 40.modified or additional procedures 修改或追加审计程序
'/>Mr!H# <C`bf$ak 41.misappropriation of assets 侵占资产
!rnjmc iH(7.?.r 42.transactions without substance 虚假交易
aXe&c^AR f+Y4~k 43.unusual pressures 异常压力
D3Q+K im>(^{{r& 44.the suspected noncompliance 涉嫌存在违法行为
MPB[~#: w#.3na 45.materialiy 重要性
GHv6UIe& !^arWH[od 46.exceed the materiality level 超过重要性水平
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iqSY m.<_WXH 47.approach the materiality level 接近重要性水平
;<+efYmyc w'@gzK 48.an acceptably low level 可接受水平
*;A ;)' ](r}`u%}y 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
~5HkDtI) I*rUe#$ 50.misstatements or omissions 错报或漏报
i~u4v3r= w.m8SvS&b 51.aggregate 总计
qk& F>6<9* yT^2;/Z 52.subsequent events 期后事项
un "I J9T2 p\5 53.adjust the financial statements 调整财务报表
Q>1BOH1by XM]m%I 54.perform additional audit procedures 实施追加的审计程序
;$D,w T<]{:\*n 55.audit risk 审计风险
\[G'cE '{d_q6,% 56.detection risk 检查风险
!Rv ;~f/2 !u7KgB<=/F 57.inappropriate audit opinion 不适当的审计意见
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rwHa) k{*EoV[.$ 58.material misstatement 重大的错报
O,%UNjx9K k{vj,# 59.tolerable misstatement 可容忍错报
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>iTmILA 60.the acceptable level of detection risk 可接受的检查风险
vobC/m ".}R$W 查看《
注会考试《审计》中的128个英文单词(二) 》
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