v~73 &libC>a[ 1.audit
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cSqAW 2.attestation 鉴证
ZMJ\C|S: 5v8&C2Jy@ 3.credibility 可信赖程度
]zVe% Wa 2l+O|R 4.audit of financial statements 财务报表
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6xS r8C6bFYM 5.agreed-upon procedures 执行商定程序
rS9*_-NH 1p,G8 v+B 6.high levels of assurance 高水平保证
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&..![,)w^! 7.compilation 编制
}vO^%Gd Y VTY{>Q 8.reliability 可靠性
\~nUk7. <u44YvLBm 9.relevance 相关性
D00rO4~6D% =1n>vUW+J 10.professional skepticism 职业谨慎
;3'}(_n J8a4.prqI 11.objectivity 客观性
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( 12. professional competence 专业胜任能力
X4i$,$C M 0-> 13.Senior/CPA-in-charge 项目经理
qd3B>f B7t#H? 14.audit engagement letter 业务约定书
UeE& 8{=d =]7|*- 15.recurring audit 连续审计
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F: 0*:]eM};P 16.the client 委托人
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AN 17.change
CPA 更换
注册会计师 V0JoUyZ Iu0K#.s_ 18.the existing CPA 现任注册
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nC`#Hm.V% iG!MIt* 19.the successor CPA 后任注册
会计师 }SpMHR` +cy(}Vp 20.the preceding CPA前任
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U$VTk 21.issue the audit report 出具审计报告
L6$,<}l lW&glU( 22.expert 专家
N!RyncJ BY,%+>bc) 23.the board of directors 董事会
7F?^gMi ?\hXJih 24.knowledge of the entity‘ s business 了解被审计单位情况
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a) f$V']dOj1q 25.assess material misstatement risks评估重大错报风险
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D?px 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
:g<dwuVO ;5y4v 27.a general knowledge of —— 初步了解―――的情况
-oF4mi8S `j=CzZ*em? 28.a more knowledge of—— 进一步了解的情况
L/nz95 W,Dr2$V 29.the prior year‘s working papers 以前年度
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#3u8BLy$Q 'zT/x`V 30.minutes of meeting 会议纪要
1ygu>sKS&A ,{z$M 31.business risks 经营风险
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&Jh 33.accounting estimate 会计估计
2b|vb}|t{ _,Fwt 34.management representations 管理层声明
uc7np]Z (2qo9j"j/Y 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
` S85i* )J#@L* 37.significant audit areas 重点审计领域
I8^z\ef& u> >t"w 38.error 错误
SKRD{MRsux XyhOd$) 39.fraud舞弊
m@HU;J\I 2~]c`/M3 40.modified or additional procedures 修改或追加审计程序
Uk*s`Y "t_] Qu6 41.misappropriation of assets 侵占资产
cW&OVNj +}9%Duim 42.transactions without substance 虚假交易
Nt/*VYUn Ti' GSL 43.unusual pressures 异常压力
?6j@EJ<2q KQW 44.the suspected noncompliance 涉嫌存在违法行为
de ](l687I cVulJ6 45.materialiy 重要性
)SDGj;j+ Zqam Iq 46.exceed the materiality level 超过重要性水平
7%w4?Nv3I n }MG 47.approach the materiality level 接近重要性水平
;utjW1y U}Hmzb 48.an acceptably low level 可接受水平
i,RK0q?> OH=Ffy F, 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
5gJQr%pS PVtQ&m$y 50.misstatements or omissions 错报或漏报
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FP9ZOo og 1uy+'2[Z-D 52.subsequent events 期后事项
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I8 vkR"A\: 53.adjust the financial statements 调整财务报表
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AH 54.perform additional audit procedures 实施追加的审计程序
*4(.=k 8@$QN4^u^ 55.audit risk 审计风险
VJ1`& rqa;MPl 56.detection risk 检查风险
msoE8YK&tg sHEISNj/^ 57.inappropriate audit opinion 不适当的审计意见
/-4%ug tD$ $W0lz#s: 58.material misstatement 重大的错报
+p43d:[ 3d,|26I 7f 59.tolerable misstatement 可容忍错报
?NHh=H\7u %|,j'V$ 60.the acceptable level of detection risk 可接受的检查风险
o^AK@\e:^Z IPT}JX' 查看《
注会考试《审计》中的128个英文单词(二) 》
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