@Y ?p-& B- |C%~fe 1.audit
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p( .$+,Y4q~( 2.attestation 鉴证
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~|oB|> 3.credibility 可信赖程度
9U@>&3[v zQB1C 4.audit of financial statements 财务报表
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:T Gsy90 5.agreed-upon procedures 执行商定程序
)Q<u0AxAn _Om5wp=: 6.high levels of assurance 高水平保证
@# .a5 ZfS" 7.compilation 编制
++!0r['+> 3g0v,7,Zv 8.reliability 可靠性
R#ya9GN{ LX(`@-<DH 9.relevance 相关性
q 1A0-W#4 X1Kze 10.professional skepticism 职业谨慎
@[5] ?8\o H.O&seY 11.objectivity 客观性
*N](Xtbj Vp8!-[R 12. professional competence 专业胜任能力
jz I,B D6'-c# 13.Senior/CPA-in-charge 项目经理
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4) 14.audit engagement letter 业务约定书
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~pjM 15.recurring audit 连续审计
wFJ*2W: .|y{1?f_ 16.the client 委托人
ciN*gwI) %.:]4jhk 17.change
CPA 更换
注册会计师 vfh\X1Ui} y p pZ@ 18.the existing CPA 现任注册
会计师
b^<7@tY //#]CsFiP 19.the successor CPA 后任注册
会计师 \'B%lXh kP&Ekjt@ 20.the preceding CPA前任
注册会计师 3\|PwA9fN8 >6'brb 21.issue the audit report 出具审计报告
:ZXaJ! 't475?bY 22.expert 专家
:eSwXDy& P_Exh]P 23.the board of directors 董事会
]w!=1( }jL4F$wC 24.knowledge of the entity‘ s business 了解被审计单位情况
I$f'BAw <7j"CcJzZ 25.assess material misstatement risks评估重大错报风险
hNF, sA jZ?^ |1 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
*#B"%;Ln WAVEwA`r 27.a general knowledge of —— 初步了解―――的情况
|(5|6r3 +4k4z:<n 28.a more knowledge of—— 进一步了解的情况
-B:O0;f M:%Ll3 29.the prior year‘s working papers 以前年度
工作底稿
QhPpo#^ #/WjKr n 30.minutes of meeting 会议纪要
::Pf\Lb> ,"T[#A~ 31.business risks 经营风险
;!<@Fm9W \>e>J\t: 32.appropriateness 适当性
]iaQD _'\ DjiWg(X 33.accounting estimate 会计估计
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D!bi>]Yd 34.management representations 管理层声明
eie u|_ lp5b&I_ 35.going concern assumption 持续经营假设
A~'p~@L a&gf0g;@I 36.audit plan 审计计划
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P~@I`r567 37.significant audit areas 重点审计领域
TA+/35^? >V@,K z1 38.error 错误
,>I_2mc `u7twW*U2 39.fraud舞弊
u6P U(f +/Vzw 40.modified or additional procedures 修改或追加审计程序
;}AcyVV ~#iAW@ 41.misappropriation of assets 侵占资产
g)iw.M2 )H1chNI) 42.transactions without substance 虚假交易
s *<T5Z l78:. 43.unusual pressures 异常压力
su Z` ,+RoJwi m 44.the suspected noncompliance 涉嫌存在违法行为
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[ 45.materialiy 重要性
ZRCUM"R_ |1Ko5z 46.exceed the materiality level 超过重要性水平
M,N(be- Ji:0J},m 47.approach the materiality level 接近重要性水平
SwmX_F#_ ^s?i&K,! 48.an acceptably low level 可接受水平
c]:@y"W5$ < nyk:E 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
.y~~[QF}8 #>qA&*+{n 50.misstatements or omissions 错报或漏报
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JLV?n,nF xqaw00,s 52.subsequent events 期后事项
LY(h>` w3peG^4D_ 53.adjust the financial statements 调整财务报表
ktK/s!bgY ,5Tw5<S 54.perform additional audit procedures 实施追加的审计程序
WFFpW{ Jf8AKj3 55.audit risk 审计风险
{X>U`0P =_H)5I_\ 56.detection risk 检查风险
aV?r %'~Z ^b(>Bg)T 57.inappropriate audit opinion 不适当的审计意见
k3t2{=&'&x [{9&KjI0K 58.material misstatement 重大的错报
fT_swhIO &SK=ZOKg^ 59.tolerable misstatement 可容忍错报
BcD%`vGJ U>_#,j 60.the acceptable level of detection risk 可接受的检查风险
JZrUl^8E MFLw^10(T 查看《
注会考试《审计》中的128个英文单词(二) 》
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