H)kwQRfu {HltvO%8 1.audit
审计 :+^lJ&{U Q4#m\KK;i9 2.attestation 鉴证
c_$=-Khk l*Gvf_UH 3.credibility 可信赖程度
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EEH N2^=E1|_ 4.audit of financial statements 财务报表
审计 UNu#(nP [Kg+^N%+ 5.agreed-upon procedures 执行商定程序
] vHF~|/- dd %6t 6.high levels of assurance 高水平保证
3w*R& vxBgGl 7.compilation 编制
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"@G 8.reliability 可靠性
%HhnSi1K x}Eg.S 9.relevance 相关性
4#MtF'J q_[o"wq/ 10.professional skepticism 职业谨慎
MS~(D.@ZS #4<SAgq 11.objectivity 客观性
t%0VJB,Q2 BO?%'\ 12. professional competence 专业胜任能力
C_}]`[ C`hU] 13.Senior/CPA-in-charge 项目经理
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M-mbX {3mRq"e 14.audit engagement letter 业务约定书
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:Z)PS Xx~Bp+ 16.the client 委托人
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GZ= .5_2zat0H 17.change
CPA 更换
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BA:VPTZq y%cP1y) 19.the successor CPA 后任注册
会计师 R`qFg/S r(TIw%L$ 20.the preceding CPA前任
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1rK8jX 21.issue the audit report 出具审计报告
yS'I[l 6Pl<'3& 22.expert 专家
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Ty?cC** *Hn8)x}E 24.knowledge of the entity‘ s business 了解被审计单位情况
L,/%f<wd lukB8 25.assess material misstatement risks评估重大错报风险
"%w u2%i [q[Y~1o/&H 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
%YscBG zY{A'<\O 27.a general knowledge of —— 初步了解―――的情况
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HMm{4 A |4[vz9>H 28.a more knowledge of—— 进一步了解的情况
A}9`S6 @@ v@L;x [Q 29.the prior year‘s working papers 以前年度
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Kum 30.minutes of meeting 会议纪要
JX;G<lev &U#|uc!+ 31.business risks 经营风险
sY&IquK^ j</: WRA`] 32.appropriateness 适当性
{%H'z$|{ |0b`fOS 33.accounting estimate 会计估计
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G9cUD[GB UB@+ck 35.going concern assumption 持续经营假设
4Z&lYLq; jV1.Yz(` 36.audit plan 审计计划
uw_Y\F-$ hL{KRRf> 37.significant audit areas 重点审计领域
m<Dy<((_I &j"?\f? 38.error 错误
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l8PDjAE 39.fraud舞弊
~B?y{ qo bc<- 40.modified or additional procedures 修改或追加审计程序
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q>+k@>bk@ V**~m9f 42.transactions without substance 虚假交易
_]H&,</ aEeodA<( 43.unusual pressures 异常压力
+=</&Tm ?0SJfh 44.the suspected noncompliance 涉嫌存在违法行为
VpDbHAg <PH#[dH 45.materialiy 重要性
5U$0F$BBp +[mk<pQ 46.exceed the materiality level 超过重要性水平
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2^nxoye 47.approach the materiality level 接近重要性水平
W^l-Y%a/o vA8nvoi 48.an acceptably low level 可接受水平
8<Av@9 *} -FaJ^CN~ 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
/*mI<[xb BRiE&GzrF 50.misstatements or omissions 错报或漏报
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51.aggregate 总计
SE %pw9 2P0*NQ 52.subsequent events 期后事项
#@Jq~$N| uKHxe~ 53.adjust the financial statements 调整财务报表
-[.[>&`/ (f"4,b^] 54.perform additional audit procedures 实施追加的审计程序
vXje^>_6 jNk%OrP] 55.audit risk 审计风险
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pNo 56.detection risk 检查风险
ud('0r',D S<Xf>-8w 57.inappropriate audit opinion 不适当的审计意见
]}Yl7/gM1} C~/a- 58.material misstatement 重大的错报
v.qrz"98- <R L] 59.tolerable misstatement 可容忍错报
Qvhl4-XjZa cbTm'}R(G 60.the acceptable level of detection risk 可接受的检查风险
a&? :P1$ >4CbwwMA 查看《
注会考试《审计》中的128个英文单词(二) 》
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