ZNjqH[ ,].S~6IM 1.audit
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F vkg."G:= 2.attestation 鉴证
maINp"# @;T?R 3.credibility 可信赖程度
w@Gk# @K}8zMmW# 4.audit of financial statements 财务报表
审计 d\{a&\v *=~X1s 5.agreed-upon procedures 执行商定程序
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*8659e 6.high levels of assurance 高水平保证
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:W 7.compilation 编制
EC0M0qQ v>]^wH>/" 8.reliability 可靠性
+/Vi" ypA)G /; 9.relevance 相关性
NX5NE2@^qH /`YbHYNF[ 10.professional skepticism 职业谨慎
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`tn< .|Bmg6g* 11.objectivity 客观性
ab-MEN`5 0Q= o"@ 12. professional competence 专业胜任能力
1WbawiG} /*2sg>e'QF 13.Senior/CPA-in-charge 项目经理
j6.'7f5M<H GP._C=] ?c 14.audit engagement letter 业务约定书
YTo^Q& r1!]<= &\ 15.recurring audit 连续审计
2`]_c= 9'S~zG%{ 16.the client 委托人
kFi^P~3D[ sxBRg= 17.change
CPA 更换
注册会计师 xgQ]#{tG gbc])`aJ> 18.the existing CPA 现任注册
会计师
DZ9qIc}Y zMI0W&P M 19.the successor CPA 后任注册
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注册会计师 @N0(%o& fX 41o# 21.issue the audit report 出具审计报告
fpK` uY5Gn.Y 22.expert 专家
9X2l H~C S3( 2.c~ 23.the board of directors 董事会
9v2(cpZ ;"@FLq(n 24.knowledge of the entity‘ s business 了解被审计单位情况
/ Dn /\B[lRn 25.assess material misstatement risks评估重大错报风险
=*u:@T=d5 LN?b6s75U 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
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b[I;6HW Mi5"XQ>/ 28.a more knowledge of—— 进一步了解的情况
I;!zZ.\ V,@Y, 29.the prior year‘s working papers 以前年度
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389puDjy E*t0ia8 30.minutes of meeting 会议纪要
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b. VC6S4FU4K 31.business risks 经营风险
fWBI}~e #(`@D7S" 32.appropriateness 适当性
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CbA2?( 1o1 zDk^^' 36.audit plan 审计计划
M!s@w%0?' sDH|k@K 37.significant audit areas 重点审计领域
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2? 38.error 错误
Czs4jHTa` 8 '2lc 39.fraud舞弊
uT}Jw |x AwiF_ 40.modified or additional procedures 修改或追加审计程序
ly d[GfJ Q1Jkt 41.misappropriation of assets 侵占资产
'CH|w~E hOX$|0i 42.transactions without substance 虚假交易
xwH+Q7O&l s1!_zf_ 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
'xdM>y#S "=unDpq] 45.materialiy 重要性
t:X[Blw3$ .~4>5W"u 46.exceed the materiality level 超过重要性水平
`ecuquX' H>-?/H 47.approach the materiality level 接近重要性水平
R0y@#}JH !P, 9Sg&5) 48.an acceptably low level 可接受水平
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6/9h=-w& .,K?(O4AY 50.misstatements or omissions 错报或漏报
yiUJ!m }0#cdw#gH 51.aggregate 总计
G6zFCgFJ^y [UI4YZu} 52.subsequent events 期后事项
U4_< :\*hAV1i 53.adjust the financial statements 调整财务报表
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qFV=Pk ;<#fZ0(l; 55.audit risk 审计风险
N1Y*IkW" G{ rUqo 56.detection risk 检查风险
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S;p:: 57.inappropriate audit opinion 不适当的审计意见
,z)7rU` n>\BPiz 58.material misstatement 重大的错报
/n7F]Ok'* V|{ )P@Q 59.tolerable misstatement 可容忍错报
Dd*T5A? Zg7~&vs$ 60.the acceptable level of detection risk 可接受的检查风险
oJ`ih&Q8 Vzz0)`*hQ 查看《
注会考试《审计》中的128个英文单词(二) 》
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