X-fWdoN @- f=}T^Z< 1.audit
审计 |h6!b t!= $;G<!]& s 2.attestation 鉴证
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3.credibility 可信赖程度
\P+^BG! J/K~8sc 4.audit of financial statements 财务报表
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K/0:], 5.agreed-upon procedures 执行商定程序
h[iO'Vq Ul/m]b6- 6.high levels of assurance 高水平保证
OM1{-W -O?HfQ 7.compilation 编制
~mt{j7 e,p*R?Y{[ 8.reliability 可靠性
3%(r,AD D!Y@Og. 9.relevance 相关性
JD0s0>q_ 0j4n11# 10.professional skepticism 职业谨慎
68h1Wjg:"! L-E?1qhP> 11.objectivity 客观性
yp$jLBA 6>#8^{[ 12. professional competence 专业胜任能力
UakVmVN/P 8CRbo24"s 13.Senior/CPA-in-charge 项目经理
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|wv+g0]Pg^ AQ(n?1LU 15.recurring audit 连续审计
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DFQ`(1Q :Bt,.uNC 17.change
CPA 更换
注册会计师 TO5y.M|7 ~A5NseWCK 18.the existing CPA 现任注册
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ww7nQ}H5( q?mpvpLG 19.the successor CPA 后任注册
会计师 #tHYCSr] h_P[B 20.the preceding CPA前任
注册会计师 K<::M3eQ ~=c5q 21.issue the audit report 出具审计报告
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BaI-ve ,N,@9p 23.the board of directors 董事会
B.od{@I(Xp fA<os+*9i 24.knowledge of the entity‘ s business 了解被审计单位情况
D:j5/ * W&cs&>F# 25.assess material misstatement risks评估重大错报风险
>f Hu !9HWx_,|Z 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
w@R" g%k- 8$]SvfX 27.a general knowledge of —— 初步了解―――的情况
'[8w8,v( =s*c(> 28.a more knowledge of—— 进一步了解的情况
D`[@7$t q({-C 29.the prior year‘s working papers 以前年度
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pBg 30.minutes of meeting 会议纪要
YKU|D32 5655)u.N8 31.business risks 经营风险
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,.2qh|Ol lx5.50mI 33.accounting estimate 会计估计
Ws2?sn#x A#?Cts,M 34.management representations 管理层声明
xbw;s}B <>$CYTb 35.going concern assumption 持续经营假设
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|X"L1 36.audit plan 审计计划
t+F_/_"B n05GM.|*s 37.significant audit areas 重点审计领域
LU8[$.P WQN`y>1#@_ 38.error 错误
T zS?WYF J,:;\Xhl 39.fraud舞弊
QX}JQ<8 qhTVsZ:{C 40.modified or additional procedures 修改或追加审计程序
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c+z [4"rYL 41.misappropriation of assets 侵占资产
~@Bw(! Crj7n/mp]s 42.transactions without substance 虚假交易
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:eL[nyQr -~JYfj@ 45.materialiy 重要性
JJg;X :p Ylu\]pr9|C 46.exceed the materiality level 超过重要性水平
^C~R)M:C 3Ur_?PM+C 47.approach the materiality level 接近重要性水平
ojm IEzsz \5j}6Wj 48.an acceptably low level 可接受水平
4bw4!z9G cl4_M{~ 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
\I}EWI mqsAYzG 50.misstatements or omissions 错报或漏报
$'eY-U8q g2==`f!i 51.aggregate 总计
4:**d[|1 Nr*X1lJ6 52.subsequent events 期后事项
:/$_eg0A +G"YQq'b 53.adjust the financial statements 调整财务报表
+`1~zcu w 2U302TZ 54.perform additional audit procedures 实施追加的审计程序
cvT@`1 4e|N^h*! 55.audit risk 审计风险
q o^mp [Pjitw/? 56.detection risk 检查风险
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]=i('|YG -L6CEe 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
0nkC%j /|H9Gm 60.the acceptable level of detection risk 可接受的检查风险
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">6 9MI9$s2y 查看《
注会考试《审计》中的128个英文单词(二) 》
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