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pl 1.audit
审计 8,^2'dK34 Q]v>< 2.attestation 鉴证
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;," 3.credibility 可信赖程度
4[o/p8*/ h.%)RW? 4.audit of financial statements 财务报表
审计 Y;dQLZCC J+o6*t2| 5.agreed-upon procedures 执行商定程序
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{/E_l 6.high levels of assurance 高水平保证
io1hUZ }S_#*N)i 7.compilation 编制
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2iV/?.<Z& 8.reliability 可靠性
LZ 3PQL \lBY4j+; 9.relevance 相关性
(G<fvl!~ ]aN]H a 10.professional skepticism 职业谨慎
lc8zF5 L $ki>._i\ 11.objectivity 客观性
=)Z~w` &]_2tN=S$ 12. professional competence 专业胜任能力
5dXDL~/2p XK=-$2n 13.Senior/CPA-in-charge 项目经理
#x|IEjoa aSVR+of 14.audit engagement letter 业务约定书
Mr6 q7 8`GN8F 15.recurring audit 连续审计
]qPrXuS/ Bl1^\[# 16.the client 委托人
}xG~a=, 'U/X<LCl 17.change
CPA 更换
注册会计师 >= VCKN2'j IQNvhl.{ 18.the existing CPA 现任注册
会计师
d"U'\ID2y H2oD0f| 19.the successor CPA 后任注册
会计师 .;,` bH0 :|TQi9L$rj 20.the preceding CPA前任
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..a@9#D 21.issue the audit report 出具审计报告
t*dd/a FesUE_L2$ 22.expert 专家
{wwkbc* $_orxu0W 23.the board of directors 董事会
tuIQiWHbM 25wvB@0& 24.knowledge of the entity‘ s business 了解被审计单位情况
<<~swN Cak-J~= 25.assess material misstatement risks评估重大错报风险
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HX':8x 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
gWLhO|y 5JggU 27.a general knowledge of —— 初步了解―――的情况
-hpC8YS 5ji#rIAhxh 28.a more knowledge of—— 进一步了解的情况
Qt(4N!j /Ps5Og 29.the prior year‘s working papers 以前年度
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s_RUb g7@.Fa.u'! 30.minutes of meeting 会议纪要
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e<D + 31.business risks 经营风险
MG(qQ#;j/ 9~ rYLR(v 32.appropriateness 适当性
}J m~b9j Uxb>)36I 33.accounting estimate 会计估计
+5xk6RP LnlDCbF;! 34.management representations 管理层声明
e{E8_2d $-p#4^dg 35.going concern assumption 持续经营假设
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u.9syr 36.audit plan 审计计划
vH)V\V \I+#M-V 37.significant audit areas 重点审计领域
.X;DI<K [iGL~RiXtn 38.error 错误
bv9nDNPD4 MYMg/>f[ 39.fraud舞弊
mr<camL5 <BX'Owbs!O 40.modified or additional procedures 修改或追加审计程序
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) 1 41.misappropriation of assets 侵占资产
cVuT|b^ 4ZCD@C 42.transactions without substance 虚假交易
i&Xjbcbp 5Zy%Nam'gN 43.unusual pressures 异常压力
U C..)9 `FHKQS5 44.the suspected noncompliance 涉嫌存在违法行为
/M5R<rl ck\TTNA 45.materialiy 重要性
2!Sl!x+i\' [/GCy0jk 46.exceed the materiality level 超过重要性水平
YLehY =l+~}/7'Z 47.approach the materiality level 接近重要性水平
A40Q~X #H-EOXy 48.an acceptably low level 可接受水平
Cd'`rs}3 #iVr @|, 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
Ux+UcBKm- Kw87 0n< 50.misstatements or omissions 错报或漏报
u )kQ*& ?G<.W[3 51.aggregate 总计
<gu>06 RI&V:1 52.subsequent events 期后事项
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U+W4%f8 53.adjust the financial statements 调整财务报表
m,^UD{ L7PMam 54.perform additional audit procedures 实施追加的审计程序
6YF<GF{ nNpXkI: 55.audit risk 审计风险
,?(U4pzX e_3($pj 56.detection risk 检查风险
(,;4f7\ gtRVXgI 57.inappropriate audit opinion 不适当的审计意见
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C$Y$ @BoZZ 58.material misstatement 重大的错报
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Y_,Tm 59.tolerable misstatement 可容忍错报
4`] dLtmG:II 60.the acceptable level of detection risk 可接受的检查风险
pz ~REsx BNq6dz$ J 查看《
注会考试《审计》中的128个英文单词(二) 》
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