Eyq4w P}=U
#AV4 1.audit
审计 hlBMRx49 g-4j1yJV< 2.attestation 鉴证
T$"s
w7< y!VL`xV 3.credibility 可信赖程度
-A^o5s odTa2$O 4.audit of financial statements 财务报表
审计 Tvl"KVGm SajasjE!^1 5.agreed-upon procedures 执行商定程序
G$[Hm\V A=+1PgL66 6.high levels of assurance 高水平保证
ZV;~IaBL \OwCZ!`7i 7.compilation 编制
UB,0c) `O]$FpO 8.reliability 可靠性
RqKkB8g AD~_n^ 9.relevance 相关性
)4R[C={ 6F_:,b^ 10.professional skepticism 职业谨慎
9Cs/B*3 )b rV
fZ_\| 11.objectivity 客观性
u&Yd+'); N$.=1Q$F6 12. professional competence 专业胜任能力
ny}_^3 pv,z$3Q 13.Senior/CPA-in-charge 项目经理
TDX~?>P X#o<)) 14.audit engagement letter 业务约定书
E>N [ 0|6Y%a\U 15.recurring audit 连续审计
`Y3\R# wpD}#LRfm 16.the client 委托人
`$MO;Fv,G T>|Y_3YO_a 17.change
CPA 更换
注册会计师 D
`av9I QYEGiT 18.the existing CPA 现任注册
会计师
:Bi 4z( 1}~ZsrF 19.the successor CPA 后任注册
会计师 xYY^tZIV p_i',5H( 20.the preceding CPA前任
注册会计师 0j2mTF(C BP
@V:z 21.issue the audit report 出具审计报告
u%5 ,U- s_3a#I 22.expert 专家
kP1cwmZ7F n}C0gt- 23.the board of directors 董事会
!ScEA= :<v@xOzxx 24.knowledge of the entity‘ s business 了解被审计单位情况
R[l~E![!j n5y0$S/D 25.assess material misstatement risks评估重大错报风险
,<$rSvMfg g
"N&*V2 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
Bkg./iP5x vDyG
xU!#\ 27.a general knowledge of —— 初步了解―――的情况
_zkT
x7H "jf_xZ$H- 28.a more knowledge of—— 进一步了解的情况
yZ)-=H @O|
`r(le 29.the prior year‘s working papers 以前年度
工作底稿
4n*`%V LfJMSscfv 30.minutes of meeting 会议纪要
K1w:JA6( +UiJWO 31.business risks 经营风险
!DD4Bqez `O!yt 32.appropriateness 适当性
_p?s[r* ]TN/n%\ 33.accounting estimate 会计估计
)2
b-3lz E)|Bl> 34.management representations 管理层声明
^\r{72!y 4?]s%2U6 35.going concern assumption 持续经营假设
gYloY=.Z$' -;Te+E_ 36.audit plan 审计计划
q{+}0!o >>cL"m 37.significant audit areas 重点审计领域
1@9M[_<n5 7eW6$$ju,N 38.error 错误
iba8G]2 fu?u~QZ8 39.fraud舞弊
^>^h|$ 30
<_` 40.modified or additional procedures 修改或追加审计程序
:(4q\~ Lt
i2KY}/% 41.misappropriation of assets 侵占资产
$~\Tl:!#? m}f{o 42.transactions without substance 虚假交易
_:FD#5BZ1 24sQon 43.unusual pressures 异常压力
i(*fv(z 7`e<H 8g 44.the suspected noncompliance 涉嫌存在违法行为
t>x!CNb'C $j\jT 45.materialiy 重要性
B5+$VQ umt`0m. : 46.exceed the materiality level 超过重要性水平
[Fv_~F491 Qwp2h"t` 47.approach the materiality level 接近重要性水平
h>p,r\X *?VB/yO=0 48.an acceptably low level 可接受水平
$ab{GxmX'4 F"QJ)F 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
VV sE]7P ] sh
O4>Ha 50.misstatements or omissions 错报或漏报
)|#ExyRO
@H^\PH?pp 51.aggregate 总计
0#ON}l)> fAfB.|cd 52.subsequent events 期后事项
,XI=e= FC 53.adjust the financial statements 调整财务报表
a54S,}|
@1U6sQ 54.perform additional audit procedures 实施追加的审计程序
4q(,uk&R[ uo*lW2&U 55.audit risk 审计风险
d,Oe3?][0p ,b?G]WQrHs 56.detection risk 检查风险
tK
`A_hC Z_7TD) 57.inappropriate audit opinion 不适当的审计意见
ad9u;uS 6/vMK<Fz9 58.material misstatement 重大的错报
C%j@s| vl?fCO 59.tolerable misstatement 可容忍错报
>GzH
_] -y[y.#o 60.the acceptable level of detection risk 可接受的检查风险
j&b<YPZ $Rn9*OKr 查看《
注会考试《审计》中的128个英文单词(二) 》
OAEa+V
.'4@Yp{=