+V'r>C: 1~`gfHI4 1.audit
审计 ]hf4= gm a|s= d 2.attestation 鉴证
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h,p&/oU4U ^cAJCbp7 4.audit of financial statements 财务报表
审计 15eHdd d fGe{7p6XV* 5.agreed-upon procedures 执行商定程序
+?@qux! Ow^%n(Ezh 6.high levels of assurance 高水平保证
8c/Ii"1 pH~JPNng 7.compilation 编制
PRah?|*0s AT9SD vJ 8.reliability 可靠性
[&`>&u@MK x<3vA|o 9.relevance 相关性
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95}7 10.professional skepticism 职业谨慎
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U 4 RCX4;,DHx 11.objectivity 客观性
O~Fk0}- (@#Lk"B 12. professional competence 专业胜任能力
,pG63&?j z`2d(KE? 13.Senior/CPA-in-charge 项目经理
v4.V%tg! QA 9vH' 14.audit engagement letter 业务约定书
*oWzH_ (Z5#;rgem 15.recurring audit 连续审计
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t8 K*}j1A 16.the client 委托人
_k@l-Bj d!X?R} 17.change
CPA 更换
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,n!x:zy@ 18.the existing CPA 现任注册
会计师
#3$|PM7,_ :)yM9^<D 19.the successor CPA 后任注册
会计师 #P@r[VZ{6 ;7A,'y4f 20.the preceding CPA前任
注册会计师 P3|<K-dFAK x}[` - 21.issue the audit report 出具审计报告
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22.expert 专家
'ng/A4 qs b4@jt+ 23.the board of directors 董事会
&ivIv[LV xd.C&Dx5 24.knowledge of the entity‘ s business 了解被审计单位情况
Lgfr"{C ?!66yn 25.assess material misstatement risks评估重大错报风险
{ULnQ6@ <am7t[G." 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
q'r3a+ q<8HG_ 27.a general knowledge of —— 初步了解―――的情况
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v'Y'!-J 28.a more knowledge of—— 进一步了解的情况
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1GP3 29.the prior year‘s working papers 以前年度
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w6Q]?p+ t*#&y:RG 30.minutes of meeting 会议纪要
=R"tnjR 7q=0]Hrg(D 31.business risks 经营风险
eH8.O Sx"I]N 32.appropriateness 适当性
1hWz%c| f+Go 8Lg=M 33.accounting estimate 会计估计
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ayoARUB 34.management representations 管理层声明
&O,$l3 P I2T2'_I 35.going concern assumption 持续经营假设
hdL2`5RFF ~] 2R+ 36.audit plan 审计计划
( -@> y<b0z\ 37.significant audit areas 重点审计领域
nSiNSLv %R>S" 38.error 错误
Z(eSnV_RL U8KY/!XZ 39.fraud舞弊
WXU6J?tIm {LDb*'5Cy 40.modified or additional procedures 修改或追加审计程序
QR'g*Bro Gp+XM 41.misappropriation of assets 侵占资产
bl<7[J. &/F[kAy 42.transactions without substance 虚假交易
:bDA<B6bb /f<(K-o] 43.unusual pressures 异常压力
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^rW^d 44.the suspected noncompliance 涉嫌存在违法行为
E}=NZqOB! B_2>Yt" 45.materialiy 重要性
sD+G+ Z(M)2 46.exceed the materiality level 超过重要性水平
eHe /w9`$R BkfBFUDQ 47.approach the materiality level 接近重要性水平
T7~v40jn| QO/7p]$_ 48.an acceptably low level 可接受水平
[#Vr)\n |lwN!KVQ, 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
l)s +"C# *,*qv^ 50.misstatements or omissions 错报或漏报
ew$Z5N: 55b |zf 51.aggregate 总计
pe})A Qu _T& 52.subsequent events 期后事项
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J*X.0&Toc s[4!R&b 54.perform additional audit procedures 实施追加的审计程序
S(h*\we oZ:F3 GQ4Q 55.audit risk 审计风险
>L`mF_WG nV*sdSt 56.detection risk 检查风险
\#,#_ {VG[m@ 57.inappropriate audit opinion 不适当的审计意见
KB*=a 12xP)*:$ 58.material misstatement 重大的错报
d<? :Q "]Dzc[Vp 59.tolerable misstatement 可容忍错报
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N|2 60.the acceptable level of detection risk 可接受的检查风险
[+,U0OV, k.[) R@0% 查看《
注会考试《审计》中的128个英文单词(二) 》
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