R+\5hI@ >i Jj!T7f*-GX 1.audit
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2.attestation 鉴证
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fp^ 8Y9mB#X 4.audit of financial statements 财务报表
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eXYR/j<8 5.agreed-upon procedures 执行商定程序
4{Iz\:G:{/ !q X7 6.high levels of assurance 高水平保证
vv u((b ]mp.KvB 7.compilation 编制
Ah,Zm4: jHd~yCq 8.reliability 可靠性
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BC-'Ot 9.relevance 相关性
46vz=# ,6L >g?,BK@ 10.professional skepticism 职业谨慎
C}!|K0t? (w.B_9# 11.objectivity 客观性
B 5?(gb" VbN]z: 12. professional competence 专业胜任能力
@*oi1_q z|9 ^T@) 13.Senior/CPA-in-charge 项目经理
vn8Ez6<27 U+K_eEI0_I 14.audit engagement letter 业务约定书
. &e,8 D526X0 15.recurring audit 连续审计
CB~&!MdMr olqHa5qn 16.the client 委托人
~&pk</Dl 7(jt:V6V 17.change
CPA 更换
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M&X!Y 18.the existing CPA 现任注册
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会计师 fROhn}<**[ th]9@7UE, 20.the preceding CPA前任
注册会计师 3y@'p(}Az m,pDjf 21.issue the audit report 出具审计报告
i_MDLS>- {PfE7KH 22.expert 专家
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1:,aFp>qr xTe?* 24.knowledge of the entity‘ s business 了解被审计单位情况
? 0%lB=qQ Hi?],5,/ 25.assess material misstatement risks评估重大错报风险
NE(6`Wq` s~GO-v7 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
x>t:&Y M xT@\FwPr 27.a general knowledge of —— 初步了解―――的情况
5L4~7/kj Abj`0\ 28.a more knowledge of—— 进一步了解的情况
Xdjxt?* T-27E$0 29.the prior year‘s working papers 以前年度
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Tj.;\a|d *u-TNg 30.minutes of meeting 会议纪要
}C) zRB1V99k 31.business risks 经营风险
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;VvqKyUh7` 5:O"T 33.accounting estimate 会计估计
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#6k> B&tl6?7h 35.going concern assumption 持续经营假设
5^tL# %[RLc[pB 36.audit plan 审计计划
R,tR{| 8 KaOS!e' 37.significant audit areas 重点审计领域
*!Xhy87%Z) ]F-{)j 38.error 错误
3EAu#c@q" m%m8002 39.fraud舞弊
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IX-ir #VD[\# 41.misappropriation of assets 侵占资产
M7En%sBp 1 [dza5 42.transactions without substance 虚假交易
J8(v65 5y@JMQSO 43.unusual pressures 异常压力
wz;IKdk[ I lvjS^j 44.the suspected noncompliance 涉嫌存在违法行为
Zs)HzOP)9 4K:p 45.materialiy 重要性
6EJ,czt( p.&FK'&[0 46.exceed the materiality level 超过重要性水平
]*Zg(YA N3i}>Q)B 47.approach the materiality level 接近重要性水平
vxK}f*d 7+=fD|Cl 48.an acceptably low level 可接受水平
D@&0 P& Ql!$e&A|l 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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Kp8!^os &`GQS| 52.subsequent events 期后事项
BY72 fy#e *tO7A$LDT 53.adjust the financial statements 调整财务报表
KE6[ u*\ ~8RN 54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
yiiYq(\{ %jim] ]<S[ 56.detection risk 检查风险
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wSBDJvI 57.inappropriate audit opinion 不适当的审计意见
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- 2/x+7F}w5 58.material misstatement 重大的错报
.{*V^[. 6m|j "m 59.tolerable misstatement 可容忍错报
1|Us"GQ(n wZ5+ H%x 60.the acceptable level of detection risk 可接受的检查风险
D<]z.33 t[XxLG* 查看《
注会考试《审计》中的128个英文单词(二) 》
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