47XQZ-}4 X\1'd,V 1.audit
审计 Y1vSwS%{T PDssEb7 2.attestation 鉴证
F/w!4,'<?5 fKAG+ t 3.credibility 可信赖程度
} Pc6_# sL tsvH# 4.audit of financial statements 财务报表
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.6+ ~?{@0,$ 5.agreed-upon procedures 执行商定程序
s&$Zgf6Z 5ff66CRw 6.high levels of assurance 高水平保证
X/nb7_M z|SLH<~ 7.compilation 编制
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~z!U/QR2 @Tr8.4 9.relevance 相关性
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`Sd< 10.professional skepticism 职业谨慎
{E`f(9r: LE!3'^Zq 11.objectivity 客观性
TlZ|E '_C @&2bLJJ+ 12. professional competence 专业胜任能力
sT3O_20{ |S:St HZm 13.Senior/CPA-in-charge 项目经理
gKS0!U DP*[t8 14.audit engagement letter 业务约定书
PhM3?$ ]pr;ME<M{ 15.recurring audit 连续审计
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y)!K@ K$\]\qG6 17.change
CPA 更换
注册会计师 Zcv1%hI 9[B*CD| 18.the existing CPA 现任注册
会计师
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会计师 (3"V5r`*; \ey3i((L 20.the preceding CPA前任
注册会计师 Y9 ,KOs F\&R nDJ 21.issue the audit report 出具审计报告
5"6Y=AuQ6 $}7/mS@c 22.expert 专家
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#tdI;x3 +kQ$X{+;8 24.knowledge of the entity‘ s business 了解被审计单位情况
h{kAsd8 G D'#Wc#b 25.assess material misstatement risks评估重大错报风险
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"qs 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|Hq[c=~ $GYcZN& 27.a general knowledge of —— 初步了解―――的情况
L*1C2EL/q ~(%nnG6x 28.a more knowledge of—— 进一步了解的情况
>ZuWsA0q <`b)56v:+ 29.the prior year‘s working papers 以前年度
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SV}I+O_w M"#xjP. 30.minutes of meeting 会议纪要
S=ebht= a}+|2k_ 31.business risks 经营风险
+EJIYvkFm '$PiyM|V 32.appropriateness 适当性
[L"(flY(E sV'(y>PP% 33.accounting estimate 会计估计
@%fNB,H` |28z4 . 34.management representations 管理层声明
vz*QzVk1 @]t} bF] 35.going concern assumption 持续经营假设
[&y{z-D> 1pVagLlb:7 36.audit plan 审计计划
_1f!9ghT\ `\P#TBM 37.significant audit areas 重点审计领域
E=3<F_3W CYmwT>P+*4 38.error 错误
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{$WM hdp;/Qz& 39.fraud舞弊
*pCT34'-- \IbGNV`q 40.modified or additional procedures 修改或追加审计程序
lO9ML-8C1 { ,qm=Xjq 41.misappropriation of assets 侵占资产
Dx/BxqG6}_ 7/w)^&8 42.transactions without substance 虚假交易
)"2)r{7: hMh8)S 43.unusual pressures 异常压力
r1yz ?Y_P BYFvf(> 44.the suspected noncompliance 涉嫌存在违法行为
&xo,49`! (PE x<r1 45.materialiy 重要性
anjU3j H[UV]qO, 46.exceed the materiality level 超过重要性水平
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'* h5e(Avk 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
OZ3iH% `+[Ct08 50.misstatements or omissions 错报或漏报
X]d;x/2 oOlqlv 51.aggregate 总计
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iqm]sC` ^pruQp1X 54.perform additional audit procedures 实施追加的审计程序
|*ss`W7F,2 ^<49NUB> 55.audit risk 审计风险
GX?R# cf Ybo:2e 56.detection risk 检查风险
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OJ oJb${k<3 57.inappropriate audit opinion 不适当的审计意见
\9j +ejGf q#B=PZ'NA 58.material misstatement 重大的错报
Vea2 oQq ]r|sU.Vl 59.tolerable misstatement 可容忍错报
2o2jDQ|7 $p:RnH\H1 60.the acceptable level of detection risk 可接受的检查风险
LK\L}<;1V ovm109fTx 查看《
注会考试《审计》中的128个英文单词(二) 》
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