ktK_e )v]/B+ 1.audit
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2.attestation 鉴证
>a"Z\\dF df*5,NV'-* 3.credibility 可信赖程度
uqM yoIc _tSAI 4.audit of financial statements 财务报表
审计 PN0VQ/.. _nD$b={g 5.agreed-upon procedures 执行商定程序
/y A7%2 J~B<7O<?!1 6.high levels of assurance 高水平保证
U`,0]"Qk V~S0hqW[ 7.compilation 编制
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]BtbWKJBqe k4,BNJt'Z 10.professional skepticism 职业谨慎
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48jVRo Ob}?zl@ 12. professional competence 专业胜任能力
?notxE7 ] {n/uh0>f* 13.Senior/CPA-in-charge 项目经理
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\ {qI4= 8%%f%y 15.recurring audit 连续审计
i:rFQ8I CqHK %M 16.the client 委托人
pAb.c SfJA(v@E 17.change
CPA 更换
注册会计师 @Ukr ixW@7m 18.the existing CPA 现任注册
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Q@S #d {88gW\GL 21.issue the audit report 出具审计报告
qb5#_1qz+^ 1BAgtd$3 22.expert 专家
+E1I"); &FH2fMLQ 23.the board of directors 董事会
} X^|$ }Ow>dV? 24.knowledge of the entity‘ s business 了解被审计单位情况
6'kS_Zu{< K`/`|1 25.assess material misstatement risks评估重大错报风险
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KZX+ rgSOS-ox 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
D?C)BcN 0dA7pY9 27.a general knowledge of —— 初步了解―――的情况
R)F;py8)I '"?C4mbSl 28.a more knowledge of—— 进一步了解的情况
Zm"{V iv] XYS'.6k( 29.the prior year‘s working papers 以前年度
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Q5N 30.minutes of meeting 会议纪要
0O\SU"bP R+nMy=I%8 31.business risks 经营风险
neXeAU J4"mK1N( 32.appropriateness 适当性
JC}f-%H?K Nc:({@I 33.accounting estimate 会计估计
y"6y! !).}u,*'no 34.management representations 管理层声明
-6tgsfEr &ISb~5 35.going concern assumption 持续经营假设
$we]91(:: 7]x3!AlV 36.audit plan 审计计划
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&?uz`pv2 t^xTFn 38.error 错误
L lw&& K Q\GDrdA 39.fraud舞弊
6*qL[m.F[o aWwPvd3 40.modified or additional procedures 修改或追加审计程序
I=7Y]w= @WQK>-=(3 41.misappropriation of assets 侵占资产
~_9n .C EyI}{6~F 42.transactions without substance 虚假交易
}R)=S_j SG?Nsp^%`B 43.unusual pressures 异常压力
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[F_/2+e >6~k9>nDb< 45.materialiy 重要性
s-Aw<Q)d 28hHabd| 46.exceed the materiality level 超过重要性水平
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i\4hR? zW}[+el} 48.an acceptably low level 可接受水平
'DCFezdf3 G/d4f?RU 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
W(25TbQ }m/RZP~= 50.misstatements or omissions 错报或漏报
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xr qv@/kJ [3W*9j 52.subsequent events 期后事项
< AI;6/ uK("<u| 53.adjust the financial statements 调整财务报表
aYn8^ WKrX,GF 54.perform additional audit procedures 实施追加的审计程序
6AvHavA^Y xq%{} 55.audit risk 审计风险
yoRU_%xA tp:\j@dB 56.detection risk 检查风险
=H %-.m'f2 .lBgp=! 57.inappropriate audit opinion 不适当的审计意见
- ZW3 (>=7ng^ 58.material misstatement 重大的错报
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j'HkBW:L 59.tolerable misstatement 可容忍错报
c=[q(|+O! yMc:n"-[ 60.the acceptable level of detection risk 可接受的检查风险
joXfmHB} .fzu"XAPu 查看《
注会考试《审计》中的128个英文单词(二) 》
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