Ho =vdB I]hjv 1.audit
审计 ` FOCX; `mA;1S 2.attestation 鉴证
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} 3.credibility 可信赖程度
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B-d 4.audit of financial statements 财务报表
审计 3dlY_z=0 3!$+N\ #w 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
(Ldvx_ r8?p6E 7.compilation 编制
8&M<?oe KJ:z\N8eo 8.reliability 可靠性
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9.relevance 相关性
ul#y'iY] '&e8;X 10.professional skepticism 职业谨慎
Y[]I!Bc r-go921 11.objectivity 客观性
= pn;b1= OTE,OCB[ 12. professional competence 专业胜任能力
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]E$NJq| QkC*om'/! 14.audit engagement letter 业务约定书
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"z68 15.recurring audit 连续审计
U[02$gd0l c?e-2Dp( 16.the client 委托人
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CPA 更换
注册会计师 QS!Z*vG Le:C8^ 18.the existing CPA 现任注册
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会计师 w;yzgj:n&f CgmAxcK 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
jLM([t ,dR.Sacv 22.expert 专家
%~x?C4L8 } 6!/Nb 23.the board of directors 董事会
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A&)2m 24.knowledge of the entity‘ s business 了解被审计单位情况
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N 25.assess material misstatement risks评估重大错报风险
nj:w1E/R eG1V:%3 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
"gJ.mhHX 8-NycG&) 27.a general knowledge of —— 初步了解―――的情况
:ujpLIjvVG NS2vA>n8R 28.a more knowledge of—— 进一步了解的情况
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S4`X^a}pY fs 2MYat 30.minutes of meeting 会议纪要
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'8+jY cI'n[G 31.business risks 经营风险
:>JfBJ]| Fz';H 32.appropriateness 适当性
a`n)aXU l QMz =e 33.accounting estimate 会计估计
l[c '%M |N T>'O[=UWh 34.management representations 管理层声明
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l;0([_>*j $uDgBZA\ 38.error 错误
XDJE]2^52? yy=hCjQ) 39.fraud舞弊
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(Fon!_$: /]3[| 41.misappropriation of assets 侵占资产
mdEJ'];AH 3?a`@C&x 42.transactions without substance 虚假交易
qsp.`9! IZj`*M%3 43.unusual pressures 异常压力
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}+n|0xK u_$4xNmQ 45.materialiy 重要性
&L$9Ii Kh\ 7%>K# 46.exceed the materiality level 超过重要性水平
jeWv~JA%L| @d0f +9d 47.approach the materiality level 接近重要性水平
IS&qFi}W|W (l^7EpNs 48.an acceptably low level 可接受水平
v#qd q!64 0fXMY-$I 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
?h&XIM( &M}X$k I 50.misstatements or omissions 错报或漏报
o'$"MC+ Fb(@i 51.aggregate 总计
F]yB= !2KQi=Ng 52.subsequent events 期后事项
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9y*] {IY 53.adjust the financial statements 调整财务报表
Pl/ dUt_ " _2k3 54.perform additional audit procedures 实施追加的审计程序
vd[7Pxe 9KU&M"Yq&i 55.audit risk 审计风险
d-_V*rYU A+RW=|: 56.detection risk 检查风险
1z8"Gk6 6P{^j 57.inappropriate audit opinion 不适当的审计意见
jXE:aWQht TM(y%!\ 58.material misstatement 重大的错报
losqc *| I@KM2KMN 59.tolerable misstatement 可容忍错报
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~v$ bNu 60.the acceptable level of detection risk 可接受的检查风险
.U0Gm_c0 p3U)J&]c6 查看《
注会考试《审计》中的128个英文单词(二) 》
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