\J6j38D5 e>AE8T 1.audit
审计 Sfr&p>{, wm^J;<T[ 2.attestation 鉴证
|n] d34E Ox@P6|m 3.credibility 可信赖程度
=lpQnj" ,`aq+K 4.audit of financial statements 财务报表
审计 [n/hkXa$\ BX yo 5.agreed-upon procedures 执行商定程序
8}(]]ayl v~Y^r2 6.high levels of assurance 高水平保证
Y&K;l_ *Aa?yg:= 7.compilation 编制
M8TSt\ x]33LQ1] 8.reliability 可靠性
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WUqlNt> &>Vfa 9.relevance 相关性
nak Yn :Q@&5!]>d 10.professional skepticism 职业谨慎
nb>7UN.9 aT`%;i^ 11.objectivity 客观性
p*P)KP b?'yAXk 12. professional competence 专业胜任能力
o-Ga3i 8 yR\btx|e5~ 13.Senior/CPA-in-charge 项目经理
.AU)*7Gh Ct%x&m: 14.audit engagement letter 业务约定书
NrJKbk^4u/ YSe.t_K2C 15.recurring audit 连续审计
(V HL{rj _hk.2FV:3m 16.the client 委托人
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O1yV 17.change
CPA 更换
注册会计师 pt}X>ph{ f1(+
bE% 18.the existing CPA 现任注册
会计师
Alxx[l\<J [r[=W! 19.the successor CPA 后任注册
会计师 YGsWu7dG L{`JRu 20.the preceding CPA前任
注册会计师 IOV(seEY >HS W]"k 21.issue the audit report 出具审计报告
x UD-iSY xoR;=ph 22.expert 专家
ze]h..,]K ih;]nJ]+- 23.the board of directors 董事会
c7FRI0X NSDv;|f 24.knowledge of the entity‘ s business 了解被审计单位情况
w4d--[Q I2nhqJy^ 25.assess material misstatement risks评估重大错报风险
+o51x'Ld* ,kn">k9 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
E\4 +_L_j 6}oXP_0U 27.a general knowledge of —— 初步了解―――的情况
QD>"]ap,o v7`HQvQEz= 28.a more knowledge of—— 进一步了解的情况
..R-Ms)k= I}vmU^Y> 29.the prior year‘s working papers 以前年度
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1[vi. xcf%KXJf6 30.minutes of meeting 会议纪要
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0_ dvr 31.business risks 经营风险
.8G@%p{, 5EebPXBzB 32.appropriateness 适当性
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9?M : 33.accounting estimate 会计估计
byfJy^8G a)'5Nw9* 34.management representations 管理层声明
Aj4T"^fv KPj\-g'A 35.going concern assumption 持续经营假设
McQe1 ]h5Yg/sms 36.audit plan 审计计划
'4#}e[e hBX!iukT|{ 37.significant audit areas 重点审计领域
5)MS~ii >M/V oV 38.error 错误
qDfd. gL 9*1,!%] 39.fraud舞弊
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1WM+ &mtJRfnu 40.modified or additional procedures 修改或追加审计程序
rq/I` : |]X 41.misappropriation of assets 侵占资产
m-*hygkcDu fu]s/'8B 42.transactions without substance 虚假交易
.ODR ]7{ y`XU~B)J1 43.unusual pressures 异常压力
ikSt"}/hd hs$GN] 44.the suspected noncompliance 涉嫌存在违法行为
eF3,2DDC -u8NF_{c 45.materialiy 重要性
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} LpqO{#ZG 46.exceed the materiality level 超过重要性水平
DS[#| uvG]1m# 47.approach the materiality level 接近重要性水平
`.Qi?* ^ L>RP-x> 48.an acceptably low level 可接受水平
J:zU,IIJ o_^?n[4 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
AGYc |; h9G RI 50.misstatements or omissions 错报或漏报
57&b:0`p ~,B5Hc 2 51.aggregate 总计
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l.NEkAYPmH RpD=]y!5_ 53.adjust the financial statements 调整财务报表
/Y7<5!cS --c"0,7 54.perform additional audit procedures 实施追加的审计程序
lUvpszH= ?I~()]k5 55.audit risk 审计风险
1NgCw\ #T=LR@y 56.detection risk 检查风险
ikvWh<=>H 5jgR4a*_v 57.inappropriate audit opinion 不适当的审计意见
VYk!k3qS rcC<Zat,| 58.material misstatement 重大的错报
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,z3xU 59.tolerable misstatement 可容忍错报
!~rY1T~ ;CPr]avY 60.the acceptable level of detection risk 可接受的检查风险
E{Ov>osq Pn>Xbe 查看《
注会考试《审计》中的128个英文单词(二) 》
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