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审计 ngaQa-8w =~QC)y_ 2.attestation 鉴证
V P4ToYc O /4)aW3B 3.credibility 可信赖程度
E{|n\| d e~3: 4.audit of financial statements 财务报表
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) 5.agreed-upon procedures 执行商定程序
v]KI=!Gs E@;v|Xc 6.high levels of assurance 高水平保证
QmB,~x{j> X7"hTD 7.compilation 编制
s}Sxl0 GEf[k OQ 8.reliability 可靠性
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kPZ1OSX }\\6"90g* 10.professional skepticism 职业谨慎
4?&CK ,_t}\7 11.objectivity 客观性
wZUR Y~bGgd]T 12. professional competence 专业胜任能力
&($Zs'X 5B=Wnau 13.Senior/CPA-in-charge 项目经理
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}u7&SU 3# T_( 15.recurring audit 连续审计
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0CO6-&F9n |tS~\_O/ 17.change
CPA 更换
注册会计师 V/-~L]G T)B1V,2j= 18.the existing CPA 现任注册
会计师
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会计师 >taZw'
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注册会计师 rJm%qSZz #8d$%F)) 21.issue the audit report 出具审计报告
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W\<5'9LNb S. OGLLprp 23.the board of directors 董事会
way-Q7 !kfnqe?| 24.knowledge of the entity‘ s business 了解被审计单位情况
bqg\V8h /_554q 25.assess material misstatement risks评估重大错报风险
]H[FZY 3,B[%!3d 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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27.a general knowledge of —— 初步了解―――的情况
uL4@e n1W}h@>8 28.a more knowledge of—— 进一步了解的情况
&WHEP dD F'#e]/V1 29.the prior year‘s working papers 以前年度
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Z@8amT;Y 7_/.a9$G 30.minutes of meeting 会议纪要
#zt+U^#) GO wd=]e 31.business risks 经营风险
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(<.1o_Q-LU %]Nz54! 33.accounting estimate 会计估计
I>-jKSkwc 9H3#8T] ; 34.management representations 管理层声明
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XW Y0WDh: tY:-13F 36.audit plan 审计计划
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r% '2a+}D 3G8uXB_`} 38.error 错误
qW<: `y IW1]H~1w 39.fraud舞弊
ESASsRzk m9xu$z|e 40.modified or additional procedures 修改或追加审计程序
|#2<4sd :({lXGc}4? 41.misappropriation of assets 侵占资产
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6^: l 42.transactions without substance 虚假交易
u X0wg sX_ ^H%fd 43.unusual pressures 异常压力
up2%QbN( I@L-%#@R1 44.the suspected noncompliance 涉嫌存在违法行为
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esu6iU@ E>6zwp 46.exceed the materiality level 超过重要性水平
*,-YWx4 $uLzC] 47.approach the materiality level 接近重要性水平
ci^-0l_O Ol%*3To 48.an acceptably low level 可接受水平
WAdl@){ \AK|~:\] 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
1k/l7&n" w\2[dd 50.misstatements or omissions 错报或漏报
MK[spV ev guw*u 51.aggregate 总计
F9+d7 Y$ R\Q%_~1 52.subsequent events 期后事项
g<dCUIbcQ 9H)uTyuNi 53.adjust the financial statements 调整财务报表
B6pz1P?e} `Ys })Pl 54.perform additional audit procedures 实施追加的审计程序
]Ns&`Yn{ YI|Gpq 55.audit risk 审计风险
,/ig8~u'c s]&y\Z 56.detection risk 检查风险
q,(&2./ 0,A?*CO 57.inappropriate audit opinion 不适当的审计意见
.BUl$RW| P<&/$x6 58.material misstatement 重大的错报
yR$_$N+E GB+d0 S4 59.tolerable misstatement 可容忍错报
/&|pXBY$; eS=k 48'U 60.the acceptable level of detection risk 可接受的检查风险
J-ZM1HoB 0l6djN 查看《
注会考试《审计》中的128个英文单词(二) 》
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