SZ[?2z Q"{Dijc% 1.audit
审计 I2i' {'M/wT)FeC 2.attestation 鉴证
j_}:=3 gU|:Y&lFZg 3.credibility 可信赖程度
t'At9<ib Wj|W B*B 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
e_|<tYx>< j?|Vx' 6.high levels of assurance 高水平保证
j][&o-Ev JmR2skoV, 7.compilation 编制
pA_u;* ]nRf%Vi8g 8.reliability 可靠性
>%92,hg !<~.>5UQ 9.relevance 相关性
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=Bw*o- +8?18@obp 10.professional skepticism 职业谨慎
-o"b$[sf=Z N]/cBGy 11.objectivity 客观性
3>L5TYa /LWk>[Z; 12. professional competence 专业胜任能力
d-Z2-89K O-UA2?N@j 13.Senior/CPA-in-charge 项目经理
U7n#TPet +3zQ"lLD^ 14.audit engagement letter 业务约定书
U@yhFj_y LB]3-FsU+ 15.recurring audit 连续审计
_)= e`9% nZ'jj S[! 16.the client 委托人
e4Ibj/ viYrPhH+z 17.change
CPA 更换
注册会计师 PZJn/A1 3zKeN:w 18.the existing CPA 现任注册
会计师
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会计师 7.G"U "wZvr}xk 20.the preceding CPA前任
注册会计师 QbHX.:C DN=W2MEfc 21.issue the audit report 出具审计报告
4l*cX1! ZoJqJWsd 22.expert 专家
JK!`uG+v 7w9'xY 23.the board of directors 董事会
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k.54lNl \ Qx%76 25.assess material misstatement risks评估重大错报风险
q+8de_"] -UidU+ES; 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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;J+iwS*Z (c}!gjm 28.a more knowledge of—— 进一步了解的情况
T'lycc4~a -lfDoNRhQ 29.the prior year‘s working papers 以前年度
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.3_u5N|[=W ;?iu@h 30.minutes of meeting 会议纪要
l}(HE+? @IbZci)1 31.business risks 经营风险
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&gT@oS{ 32.appropriateness 适当性
s1[.L~;J X)RgXl{ 33.accounting estimate 会计估计
Z5U\>7@&8 8,h!&9 34.management representations 管理层声明
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(AjgLNB Ici4y*`M 36.audit plan 审计计划
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6zu*H) 37.significant audit areas 重点审计领域
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SFwY%2np)! sxuP"4 41.misappropriation of assets 侵占资产
I~~":~& e#}Fm;|d 42.transactions without substance 虚假交易
m0.g}N-w l9j=;h 43.unusual pressures 异常压力
1D[>oK\ *a|575e< z 44.the suspected noncompliance 涉嫌存在违法行为
oVp/EQ /TB{|_HbW 45.materialiy 重要性
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5Kf) 46.exceed the materiality level 超过重要性水平
9o?\*{'KT 4IY|< 47.approach the materiality level 接近重要性水平
M?('VOy) ;C1#[U1Uy 48.an acceptably low level 可接受水平
NB^Al/V@ Qof%j@ 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
* Z)j"i K3=0D!D q 50.misstatements or omissions 错报或漏报
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w&X1VF 52.subsequent events 期后事项
)J+OyR= 2(\PsN w! 53.adjust the financial statements 调整财务报表
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&ZFHWI(P (5:pHX`P 55.audit risk 审计风险
"8?Fl&=Q =\ 5f_g2M 56.detection risk 检查风险
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If&y 5C E|RC|Sz=u 58.material misstatement 重大的错报
s]A8C^;c tfm3IX 59.tolerable misstatement 可容忍错报
xf7YIhL^* #J5_z#-Q; 60.the acceptable level of detection risk 可接受的检查风险
a!u5}[{ WLVkrTvX 查看《
注会考试《审计》中的128个英文单词(二) 》
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