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Z< -x_b^)x~b7 1.audit
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j1v fp"J1 [`=|^2n? 4.audit of financial statements 财务报表
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6.high levels of assurance 高水平保证
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BF 6f?5/hq 7.compilation 编制
Za jQ B ]r$S{< 8.reliability 可靠性
Q6_!I42Y` AVOqW0Z+y 9.relevance 相关性
r5(OH3 ~ I]kY% 10.professional skepticism 职业谨慎
.Ig`v 0jrcXN~ 11.objectivity 客观性
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{7_p$JM 12. professional competence 专业胜任能力
Iu2RK r}WV"/]p 13.Senior/CPA-in-charge 项目经理
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JDo=x |m"2B]"@ 14.audit engagement letter 业务约定书
S!#7]wtbP tJUMLn? 15.recurring audit 连续审计
pA!+;Y!ZB< TiCp2Rsz 16.the client 委托人
#`:60#l |LcN_,}6 17.change
CPA 更换
注册会计师 AXH4jQw G-Sw`HHo 18.the existing CPA 现任注册
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会计师 Zu$f-_" *Y9"-C+ 20.the preceding CPA前任
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Jt98P 21.issue the audit report 出具审计报告
R{8nR00|1 b&*^\hY9b 22.expert 专家
'@AK0No\W f>\?\! 23.the board of directors 董事会
Zul]ekv |42E'zH& 24.knowledge of the entity‘ s business 了解被审计单位情况
Mn7 y@/1 UI<'T3b 25.assess material misstatement risks评估重大错报风险
o8KlY?hX |B)e!# 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
2(5wFc 5;>M&qmN 27.a general knowledge of —— 初步了解―――的情况
l#~Sh3@L( WyA>OB<Zeq 28.a more knowledge of—— 进一步了解的情况
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.m;1V6 ok-sm~ bp 30.minutes of meeting 会议纪要
{h&*H[Z z }&y>g0$@ 31.business risks 经营风险
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=XQ3sk6U 32.appropriateness 适当性
wx}\0(]Gl , j'=sDl 33.accounting estimate 会计估计
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CV(c] @s/;y VVq 35.going concern assumption 持续经营假设
M4nM%qRGQ [jDO8n/ 36.audit plan 审计计划
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9 ?MOeOV8 _AI2\e 38.error 错误
vFL3eu# mrqCW]#u 39.fraud舞弊
/B|#GJ\\3 ]v rpr%K 40.modified or additional procedures 修改或追加审计程序
7#MBT-ih #T#&qo# 41.misappropriation of assets 侵占资产
v^[tK2&v 9s73mu`Twg 42.transactions without substance 虚假交易
X[j4V<4O NvJu)gI% 43.unusual pressures 异常压力
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_#f/VE |]+m<Dpyr2 45.materialiy 重要性
u-OwL1S+ qAR~js`5 46.exceed the materiality level 超过重要性水平
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o$d; Y2K &r~~1BnpHm 48.an acceptably low level 可接受水平
6}C4 SZ ^w8H=UkP!+ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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Z\ XXuU@G6Z7$ 50.misstatements or omissions 错报或漏报
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5/dmHPc 51.aggregate 总计
r.-NfK4 :/~`"`#1 52.subsequent events 期后事项
*r:8=^C7S 4%\L8: 53.adjust the financial statements 调整财务报表
wMt?yc:X HY5g>wv@ 54.perform additional audit procedures 实施追加的审计程序
Tud[VS?99 j[wGR_EE 55.audit risk 审计风险
lCWk)m8 8@6:UR.) 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
Yi7`iC B*Hp 58.material misstatement 重大的错报
pA(@gisg ;]Y.2 J 59.tolerable misstatement 可容忍错报
Fd5{ pM3 ;o%r{:lng 60.the acceptable level of detection risk 可接受的检查风险
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qci51y># vB/MnEKR 查看《
注会考试《审计》中的128个英文单词(二) 》
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