h<50jnH! a~_5N&~pi 1.audit
审计 BiQ7r=Dd. P7;=rSW 2.attestation 鉴证
%z&=A%'a '1[}PmhD 3.credibility 可信赖程度
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/`G! i6p0(OS&D 4.audit of financial statements 财务报表
审计 FL+^r6DQ %Bo/vB' 5.agreed-upon procedures 执行商定程序
G9.+N~GZ. h[SuuW 6.high levels of assurance 高水平保证
DbdxHuKa> ?\C7.of 7.compilation 编制
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7QAk4I~ 8.reliability 可靠性
OQ>r;)/ `gIlS^Q 9.relevance 相关性
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{n Z?H#=|U 10.professional skepticism 职业谨慎
*7'}"@@ _h4{Sx 11.objectivity 客观性
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12. professional competence 专业胜任能力
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&] QN? $2=-Q/lM 13.Senior/CPA-in-charge 项目经理
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5gV%jQgkC 14.audit engagement letter 业务约定书
=IH z@CU ppt`5F O 15.recurring audit 连续审计
rULrGoM }VlX!/42 16.the client 委托人
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CPA 更换
注册会计师 LEoL6ga |kL^k{=zV 18.the existing CPA 现任注册
会计师
+@wa?" 2<jbNnj 19.the successor CPA 后任注册
会计师 ?:(BkY,K5 Omkl|l9 20.the preceding CPA前任
注册会计师 Z !Njfq5 lPL>8. j 21.issue the audit report 出具审计报告
_Y'+E \8%64ZL` 22.expert 专家
Jrp{e("9 @GzEhv 23.the board of directors 董事会
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tIl;E 24.knowledge of the entity‘ s business 了解被审计单位情况
fS50 9H~3&-8& 25.assess material misstatement risks评估重大错报风险
XkZ82w#b =p 9d4smbn 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
lg_X|yhL }~Z1C0t 27.a general knowledge of —— 初步了解―――的情况
.!T]sX_P [ay~l%x 28.a more knowledge of—— 进一步了解的情况
ViqcJD P!qU8AJkt 29.the prior year‘s working papers 以前年度
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)Ehd. l?:!G7ie 30.minutes of meeting 会议纪要
|7Z7_YWs W)I)QinOH 31.business risks 经营风险
deR2l(0%yr -=aI!7*"$ 32.appropriateness 适当性
&KC^Vn3Nj trL:qD+{( 33.accounting estimate 会计估计
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tmF->~| 34.management representations 管理层声明
D&q-L[tA@ 2x-67_BHY= 35.going concern assumption 持续经营假设
` z<k7ig ]*a3J45 36.audit plan 审计计划
Z)cGe1?q 1A;>@4iC0 37.significant audit areas 重点审计领域
e*w2u<HP z-*/jFE 38.error 错误
6]#pPk8[Z >]?!c5= 39.fraud舞弊
}ie\-V s u]x 40.modified or additional procedures 修改或追加审计程序
{e4`D1B |IL..C 41.misappropriation of assets 侵占资产
"*O(3L.c- 3*9<JHu 42.transactions without substance 虚假交易
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~Aul 7[IH p`ai2`qC` 45.materialiy 重要性
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&[=,R0 @ 46.exceed the materiality level 超过重要性水平
]F[ V6`H :e1BQj`R 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
N0EJHS,>e i,jPULzyjk 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
Gz)]1Z{%$ $ftcYBZa 50.misstatements or omissions 错报或漏报
I9GRSm;0< yZJR7+ 51.aggregate 总计
b=<xzvy (orO=gST-/ 52.subsequent events 期后事项
S EdNH.|I A%S6&!I:( 53.adjust the financial statements 调整财务报表
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/L,VZ?CmtK }lzUl mRTe 56.detection risk 检查风险
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@ %j9'HtjEa 57.inappropriate audit opinion 不适当的审计意见
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_\M:h+^ HS!O;7s' 59.tolerable misstatement 可容忍错报
u'"VbW3u n Wx&gI4~ 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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