,p3]`MG 8{=|< 1.audit
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HAL\j5i 5'NNwc\ 2.attestation 鉴证
'YB[4Q /0 }LCm_av 3.credibility 可信赖程度
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审计 %L^( eTi[ 1I`F?MT 5.agreed-upon procedures 执行商定程序
PDPK|FU g<(!>:h 6.high levels of assurance 高水平保证
wgIm{;T[u Yb^e7Eug 7.compilation 编制
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8.reliability 可靠性
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pHoHngyi& 9.relevance 相关性
S9Oz5_x |,@D< 10.professional skepticism 职业谨慎
kmc_%Wm} HA8A}d~ 11.objectivity 客观性
"D8WdV( \HbZ~I- 12. professional competence 专业胜任能力
:>.{w$Ln% (_|*&au J 13.Senior/CPA-in-charge 项目经理
C 2nmSXV =]]1x_GB 14.audit engagement letter 业务约定书
bJetqF6n o_`6oC"s 15.recurring audit 连续审计
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CPA 更换
注册会计师 <zR{'7L/ VS/M@y_./ 18.the existing CPA 现任注册
会计师
>({qgzV` W,NqevXo: 19.the successor CPA 后任注册
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G:K !DzeJWM| 20.the preceding CPA前任
注册会计师 ,IyQmN y p~@,zetS 21.issue the audit report 出具审计报告
g%l ,a3" ;.Bz'Q 22.expert 专家
72d|Jbd . 2$J-<O 23.the board of directors 董事会
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0Wt"d-= 24.knowledge of the entity‘ s business 了解被审计单位情况
)][U6 e F|eWHw?t 25.assess material misstatement risks评估重大错报风险
udqrHR5 T/g\v?> 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
y<kUGsD V. &F%(L 27.a general knowledge of —— 初步了解―――的情况
yf9"Rc~+ S[exnZ*Y 28.a more knowledge of—— 进一步了解的情况
=}#yi<Lt oh< -&3Jn 29.the prior year‘s working papers 以前年度
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P !i_?M p/-du^:2 30.minutes of meeting 会议纪要
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ZS,0 $KbZ4bB[Bo 31.business risks 经营风险
A:< %> M!'d 32.appropriateness 适当性
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i"}z9Ae~. J)YlG* 34.management representations 管理层声明
IqYJ 4W"A*A 35.going concern assumption 持续经营假设
6?F88;L 4j=3'Z| 36.audit plan 审计计划
D+3?p >`0U2K 37.significant audit areas 重点审计领域
?YW~7zG YbU8 xq 38.error 错误
:s_>y_=g G`zNCx. 39.fraud舞弊
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3*> 41.misappropriation of assets 侵占资产
TI DgIK k`m7j[A]l 42.transactions without substance 虚假交易
h.X4x2(. :EV.nD7 43.unusual pressures 异常压力
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%Xd*2q4* Q]K` p( 47.approach the materiality level 接近重要性水平
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P~trxp=k J,?#O#j 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
F-/z@tM mITB\,,G 50.misstatements or omissions 错报或漏报
-'$ob~* "Au4&Fu 51.aggregate 总计
*SNdU^! XYo,5- 52.subsequent events 期后事项
5*$yY-A Bu(51wU8 53.adjust the financial statements 调整财务报表
mU #F> zl1*GVg 54.perform additional audit procedures 实施追加的审计程序
bgorW"' ">bhxXeiN 55.audit risk 审计风险
ln82pQD2Y~ }/a%-07R 56.detection risk 检查风险
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;:IL\*1I 57.inappropriate audit opinion 不适当的审计意见
cj[b ^Wv: $.jGO! 58.material misstatement 重大的错报
=K`.$R %Ln`c.C 59.tolerable misstatement 可容忍错报
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QXkA%'@' ~*iF`T6 查看《
注会考试《审计》中的128个英文单词(二) 》
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