%fh-x(4v a4q02 cV 1.audit
审计 o+S?j*mv@ ksYPF&l 2.attestation 鉴证
2D3mTpw }F3}"Ik'L 3.credibility 可信赖程度
:"+3Uk2 8yuTT^ 4.audit of financial statements 财务报表
审计 gM6o~ E %XXjQ5p 5.agreed-upon procedures 执行商定程序
J]Q-#g'Z !~-@sq 6.high levels of assurance 高水平保证
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Be' .e5rKkkT 7.compilation 编制
\@_?mL@= ;y>}LGG 8.reliability 可靠性
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@ZcI]G% 9.relevance 相关性
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-" 10.professional skepticism 职业谨慎
#}UI \6/!{D, 11.objectivity 客观性
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K=W$r 3E8 Gh>J_ 12. professional competence 专业胜任能力
.B6mvb\ 2o0WS~}5 13.Senior/CPA-in-charge 项目经理
36 ]?4, . (%{!TJg ZR 14.audit engagement letter 业务约定书
: p7PiqQ zR}vR9Ls 15.recurring audit 连续审计
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16.the client 委托人
}y%mG&KSz F[0w*i&u5 17.change
CPA 更换
注册会计师 b.xG' {XLRrU!* 18.the existing CPA 现任注册
会计师
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会计师 I"WmDC`1 #|
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注册会计师 &LhR0A #-g2p?+i& 21.issue the audit report 出具审计报告
c+UZ UgP %lGg}9k' 22.expert 专家
K- TLzoYA ->@iw!5xu 23.the board of directors 董事会
%){) /~e& a &hj| 24.knowledge of the entity‘ s business 了解被审计单位情况
ZV~9{E8 F^7qr 25.assess material misstatement risks评估重大错报风险
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ZD"7om 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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7Q:D 27.a general knowledge of —— 初步了解―――的情况
F2$?[1^f RG`eNRTQ% 28.a more knowledge of—— 进一步了解的情况
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W_|7hwr bHmn0fZ9 30.minutes of meeting 会议纪要
8s6^!e& Cvtz&dH 31.business risks 经营风险
?qczMck_ jp#/]>(9Z 32.appropriateness 适当性
m2to94yh ]"U/3dL5 33.accounting estimate 会计估计
":01M},RA qk!,:T 34.management representations 管理层声明
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WL1$LLzN 35.going concern assumption 持续经营假设
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<h9o>h #80r?,q 36.audit plan 审计计划
7u[$ e `IL7$ 37.significant audit areas 重点审计领域
c4FU@^Vv o1rH@ D6/- 38.error 错误
E>`gj~ d{RMX<;G 39.fraud舞弊
:X#'ELo| C'fQ Z,r-v 40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
lgh+\pj 87:V-*8 42.transactions without substance 虚假交易
WlnS.P\+E '=>l& ; 43.unusual pressures 异常压力
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a</Sl 8POLp9>X 44.the suspected noncompliance 涉嫌存在违法行为
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. 45.materialiy 重要性
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%jj\w> 46.exceed the materiality level 超过重要性水平
S)G*+) %1%@L7wP> 47.approach the materiality level 接近重要性水平
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f u#v];6N 48.an acceptably low level 可接受水平
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79VW 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
!9. `zW"40 XQ$9E?|= 50.misstatements or omissions 错报或漏报
<'z.3@D @7OE:& #V 51.aggregate 总计
pDG>9P#mO Zi ;7.P qL 52.subsequent events 期后事项
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2>F 54.perform additional audit procedures 实施追加的审计程序
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{s 55.audit risk 审计风险
9Gk#2 3"iJ/Hc}9 56.detection risk 检查风险
I8{ohFFo rJ fO/WK 57.inappropriate audit opinion 不适当的审计意见
</)QCl' d |bv7N@?e 58.material misstatement 重大的错报
ue"e><c6: ?/^x)Nm 59.tolerable misstatement 可容忍错报
L QA6iZBP ed4`n!3 60.the acceptable level of detection risk 可接受的检查风险
,ko0XQBl `NARJ9M 查看《
注会考试《审计》中的128个英文单词(二) 》
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