bjs{_? <a%RKjQvT 1.audit
审计 NB)22 % xAAwH@ + 2.attestation 鉴证
'di(5 H}}C>p"!, 3.credibility 可信赖程度
A]s|"Pav, ;[[oZ 4.audit of financial statements 财务报表
审计 JE/Kf< -f8iq[F5 5.agreed-upon procedures 执行商定程序
*#CUZJN\ ,CQg6-[ 6.high levels of assurance 高水平保证
kG3m1: : QetyuhS~ 7.compilation 编制
|jTRIMj%,_ kTs.ps8ei 8.reliability 可靠性
.L}k-8 Q)\4 .d 9.relevance 相关性
h2m@Q={ nHF%PH#|o 10.professional skepticism 职业谨慎
45tQ$jr`1 Dt*/tVF 11.objectivity 客观性
D1f}g B)u*c]<qU 12. professional competence 专业胜任能力
nK9?|@S*' W 33MYw 13.Senior/CPA-in-charge 项目经理
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,1R: 14.audit engagement letter 业务约定书
J`d;I#R%c v_e3ZA:% 15.recurring audit 连续审计
OS$^>1f" |#`qP^E 16.the client 委托人
ppK`7J>Z tsN,yI]-VA 17.change
CPA 更换
注册会计师 zP|^) h5 =2.q=a|' 18.the existing CPA 现任注册
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f#b;s<G 2N[/Cc2Tg/ 19.the successor CPA 后任注册
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注册会计师 *32hIiCm m>ApN@n 21.issue the audit report 出具审计报告
gano>W0 wOs t). 22.expert 专家
YGf<! )>U7+ Me 23.the board of directors 董事会
|kh7F0';" GEUC<bL+ 24.knowledge of the entity‘ s business 了解被审计单位情况
7HM%Cd fKOC-%w 25.assess material misstatement risks评估重大错报风险
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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
B6xM#) Z=j6c" 27.a general knowledge of —— 初步了解―――的情况
=WM^i86 &Na,D7A:3I 28.a more knowledge of—— 进一步了解的情况
$bsD'Io fuF!3Q 29.the prior year‘s working papers 以前年度
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cZlDdr% Ws*UhJY<GS 30.minutes of meeting 会议纪要
2$s2u; /Xk-xg+U 31.business risks 经营风险
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P{ ,/ 32.appropriateness 适当性
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nF_ 33.accounting estimate 会计估计
@p ZjJ<9QM u.dYDi 34.management representations 管理层声明
pq$-s7# N`et]'_A} 35.going concern assumption 持续经营假设
_kXq0~ F_F02:t 36.audit plan 审计计划
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c'nC4 Bht! + 37.significant audit areas 重点审计领域
p(Ux]_s% VDTt}J 8 38.error 错误
f@Yo]F U dTZ$92< 39.fraud舞弊
T7~H|% <NXJ&xs-+ 40.modified or additional procedures 修改或追加审计程序
d J>~ )9i$ 1"a( 41.misappropriation of assets 侵占资产
.C,D;T{ ~sT1J| 42.transactions without substance 虚假交易
WT63ve R9\ )a2 43.unusual pressures 异常压力
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vef 44.the suspected noncompliance 涉嫌存在违法行为
%%FzBbWAO B,A,5SuMk 45.materialiy 重要性
{hFH6]TA %y_{?|+ 46.exceed the materiality level 超过重要性水平
7z q@T] 5Ky(C6E$s 47.approach the materiality level 接近重要性水平
.F},Z[a& qWM+!f 48.an acceptably low level 可接受水平
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8hFj [ylRq7^e 50.misstatements or omissions 错报或漏报
%+^Qs\j L3=5tuQ[5 51.aggregate 总计
)$ M2+_c o$Ju\(Y$<+ 52.subsequent events 期后事项
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slzB# sGa}Cf;H@g 54.perform additional audit procedures 实施追加的审计程序
l];/,J^ h0$Y;=YA 55.audit risk 审计风险
O,JS*jXl P ; h8 56.detection risk 检查风险
)2a)$qx; 0X3yfrim 57.inappropriate audit opinion 不适当的审计意见
dXfLN<nD>U h4#'@% 58.material misstatement 重大的错报
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LcZ|A;it M|NQoQ8q 60.the acceptable level of detection risk 可接受的检查风险
1yVhO2`7] .,20_<j%= 查看《
注会考试《审计》中的128个英文单词(二) 》
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