WWo"De@ o[i*i<jv- 1.audit
审计 4jZB%tH {F S)f 2.attestation 鉴证
VJ_fA}U D5f[: 3.credibility 可信赖程度
{TdxsE> AjoIL 4.audit of financial statements 财务报表
审计 OK YbEn# %r*,m3d 5.agreed-upon procedures 执行商定程序
.GL@`7" ]yL+lv 6.high levels of assurance 高水平保证
b?qV~Dgk` lnLy"f"zV 7.compilation 编制
99CK [G 5FF28C)>/ 8.reliability 可靠性
)=MK&72r po,Ue>n/ 9.relevance 相关性
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2 ^:}C,lIrG 10.professional skepticism 职业谨慎
[Q J " Up(Vj@ 11.objectivity 客观性
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\okv}x^L=Z V{w &RJ 13.Senior/CPA-in-charge 项目经理
)+=Kh$VbS 7Z<GlNv 14.audit engagement letter 业务约定书
^u1Nbo >]C/ Q6 15.recurring audit 连续审计
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gR jb{9W7;RL 16.the client 委托人
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17.change
CPA 更换
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18.the existing CPA 现任注册
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~I%164B+/ ~(huUW 19.the successor CPA 后任注册
会计师 pV;0Hcy <t*<SdAq>` 20.the preceding CPA前任
注册会计师 Cc,V ] M X7Ix{ 21.issue the audit report 出具审计报告
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VmN 7a6a "PO8 Q 23.the board of directors 董事会
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s1 24.knowledge of the entity‘ s business 了解被审计单位情况
}#%Ye CA? S<*IoZ?T 25.assess material misstatement risks评估重大错报风险
3S2Alx!6 jYFmL_{ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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bZ OCj1 27.a general knowledge of —— 初步了解―――的情况
CSq|R-@<U ?Tu=-ppw 28.a more knowledge of—— 进一步了解的情况
+PI}$c-|` m)"(S 29.the prior year‘s working papers 以前年度
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7fk '@h 30.minutes of meeting 会议纪要
_>kc: Az8ZA ~Op= 31.business risks 经营风险
DI2e%`$ EG$-D@o\I 32.appropriateness 适当性
9p3~WA/M@ F kf4R5Y? 33.accounting estimate 会计估计
VNIl%9:-l gO"G/ 34.management representations 管理层声明
XM*5I4V v1X[/\;U 35.going concern assumption 持续经营假设
b7I0R;Zj %6 GM[1__ 36.audit plan 审计计划
/F~/&p1<\k !K}W.yv, 37.significant audit areas 重点审计领域
s@7h oU-+ bHE.EBZ 38.error 错误
|UMm>.\' OY:rcGc`t 39.fraud舞弊
HiU)q nXoDI1<[ 40.modified or additional procedures 修改或追加审计程序
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cc_'Kv! 41.misappropriation of assets 侵占资产
lqJ92vi6Q Yk|.UuXT 42.transactions without substance 虚假交易
1Q? RD%lkf Wkjp:`(-$r 43.unusual pressures 异常压力
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R<9 5|K[WvG@Co 45.materialiy 重要性
NFx%e =#y;J(>~| 46.exceed the materiality level 超过重要性水平
su1fsoL0 t[>UAr1Vt 47.approach the materiality level 接近重要性水平
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w|Z<( 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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1 Ga3[g }8aqSD<: 51.aggregate 总计
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J9*;Bqzim 52.subsequent events 期后事项
w(S~}'Sg*P /NCN wAj7 53.adjust the financial statements 调整财务报表
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(?|r% v G\J8s 54.perform additional audit procedures 实施追加的审计程序
U), HrI>; j8[U}~*^ 55.audit risk 审计风险
Xnjl {` 6LGl]jHf 56.detection risk 检查风险
,pGA|ob 4aBVO%t 57.inappropriate audit opinion 不适当的审计意见
Ti_G L@6]~[JvP 58.material misstatement 重大的错报
Aixe?A_x NFEr ,n 59.tolerable misstatement 可容忍错报
jmaw-Rx UhS:tT]7 60.the acceptable level of detection risk 可接受的检查风险
l:UKU ! 1@t.J> 查看《
注会考试《审计》中的128个英文单词(二) 》
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