"ov270: HPryq )z 1.audit
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ni/ '3|fv{I 2.attestation 鉴证
A3mvd-k 3xIelTf* 3.credibility 可信赖程度
%6.WGuO !i>d04u`% 4.audit of financial statements 财务报表
审计 AZ.$g?3w jK-b#h.gL 5.agreed-upon procedures 执行商定程序
v<3KxP'a XCyU)[wY 6.high levels of assurance 高水平保证
{8* d{0l ;rRV=$y 7.compilation 编制
4`e[gvh i 558&: 8.reliability 可靠性
I>EEUQR/$H vnN0o5 9.relevance 相关性
AqiH1LAE Xj9\:M- 10.professional skepticism 职业谨慎
Cs4ks`Z18 +OI <0 11.objectivity 客观性
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4<X^ 12. professional competence 专业胜任能力
\483S]_-z{ VUi> ]v/e 13.Senior/CPA-in-charge 项目经理
jiejs* 9.%t9RM^ 14.audit engagement letter 业务约定书
B:Y F|k}T I&U.5wf 15.recurring audit 连续审计
Z;<:=# @O`T|7v 16.the client 委托人
&\=Tm~ fK^W6)uuV 17.change
CPA 更换
注册会计师 esiU._:u j{j5TvsrY 18.the existing CPA 现任注册
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efNscgi Q=61.lP6 19.the successor CPA 后任注册
会计师 c@2a)S8Y] WG&! VK 20.the preceding CPA前任
注册会计师 8_VGB0~3i C*}PL 21.issue the audit report 出具审计报告
M1]}yTCd -=cm7/X 22.expert 专家
]$uC~b DRpFEWsm 23.the board of directors 董事会
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:R`e<g~4 24.knowledge of the entity‘ s business 了解被审计单位情况
i)$P1h &:&~[4>%a 25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
Er;q s *f ]>Ym 27.a general knowledge of —— 初步了解―――的情况
P!"{-m' TQu.jC 28.a more knowledge of—— 进一步了解的情况
>$tU @mq wfv\xHG 29.the prior year‘s working papers 以前年度
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*;i]owV ohbU~R3{U 30.minutes of meeting 会议纪要
U)xebU.!S @ x .`z 31.business risks 经营风险
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ZLt8Q i\_LLXc 33.accounting estimate 会计估计
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,(.W -wrVEH8 34.management representations 管理层声明
Wsgp#W+ P z~jW):E 35.going concern assumption 持续经营假设
SXP(C^?C .'&pw}F 36.audit plan 审计计划
EjFn\|VK F3qCtx*N 37.significant audit areas 重点审计领域
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$ OG){'X 38.error 错误
O_qwD6s-_ HE35QH@/` 39.fraud舞弊
:._Igjj$= L}CU" 40.modified or additional procedures 修改或追加审计程序
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7i5A: qFK.ULgP` 41.misappropriation of assets 侵占资产
5'NNwc\ 4BUG\~eI3 42.transactions without substance 虚假交易
ZG0^O"B0 bZ1*:k2 43.unusual pressures 异常压力
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_7\`xU `u}_O(A1pA 45.materialiy 重要性
Arg/ge.y $m)gfI]9 46.exceed the materiality level 超过重要性水平
l;KrFJ6 aXQS0>G%( 47.approach the materiality level 接近重要性水平
?)J/uU2w YHO}z}f[! 48.an acceptably low level 可接受水平
WKiP0~ r-wCAk}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
Dm{Xd+Y MOK}:^bSu 50.misstatements or omissions 错报或漏报
hcj]T? }3A~ek#*~ 51.aggregate 总计
CV\^gTPmx AwXzI;F^ 52.subsequent events 期后事项
W03mdRW r&m49N,d 53.adjust the financial statements 调整财务报表
5\# F5s} <#ON 54.perform additional audit procedures 实施追加的审计程序
iphC\*F g3c<c S^l 55.audit risk 审计风险
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+HBizJ9K Et!J*{s 57.inappropriate audit opinion 不适当的审计意见
jQ;/=9 ,\J 8(,%L 58.material misstatement 重大的错报
2=- .@,6 3 nG.ah 59.tolerable misstatement 可容忍错报
\894Jqh Sc]K-]1(H 60.the acceptable level of detection risk 可接受的检查风险
!Pw*p*z ns%gb!FBJX 查看《
注会考试《审计》中的128个英文单词(二) 》
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