_a~-B@2g 1brKs-z 1.audit
审计 xK C{P{: eMV@er| 2.attestation 鉴证
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i7(\i2_P 3.credibility 可信赖程度
o@g/,V $ jW!)5(B[A 4.audit of financial statements 财务报表
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BT 6.high levels of assurance 高水平保证
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dOJ_" 7.compilation 编制
eEG]JH F"M$ "rC] 8.reliability 可靠性
X}gnO83 d~b#dcv$" 9.relevance 相关性
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hB Yi+~}YP.E( 10.professional skepticism 职业谨慎
]\t+zF>&Y E[RLBO[*n 11.objectivity 客观性
U\Hd?&`9gz ^."HD( 12. professional competence 专业胜任能力
eZWR)+aq 2dF:;k k 13.Senior/CPA-in-charge 项目经理
GxIw4m9 Qe )#'$T 14.audit engagement letter 业务约定书
zUhJr$N$ XiB]I5(hcc 15.recurring audit 连续审计
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" SLze) ?. 16.the client 委托人
Ag!#epi{0 sC .R. 17.change
CPA 更换
注册会计师 E |A,NPf%I _Vq7Gxy$R 18.the existing CPA 现任注册
会计师
@Sl!p) #`0iN+qh 19.the successor CPA 后任注册
会计师 KQ x<{-G6 `(9B(&t^, 20.the preceding CPA前任
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i '0xJp|[xVP 21.issue the audit report 出具审计报告
&Tf R]. [,|Z< 22.expert 专家
92k}ON oEWx9c{~$ 23.the board of directors 董事会
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o;5/ 24.knowledge of the entity‘ s business 了解被审计单位情况
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z!0ab 25.assess material misstatement risks评估重大错报风险
a'v%bL;H~ n>dM OQb 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
63$ R') Vo%UiVHy 27.a general knowledge of —— 初步了解―――的情况
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pP'-}% ^w<:UE2a! 29.the prior year‘s working papers 以前年度
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n]B)\D+V^ [^gSWU 30.minutes of meeting 会议纪要
IpxFME%! C%P"Ds=w0N 31.business risks 经营风险
(!'; Hc@Z7eQ3^ 32.appropriateness 适当性
} V4"-;P V,uhBMT# 33.accounting estimate 会计估计
nDvny0^a \~ 34.management representations 管理层声明
r,6~?hG] %;9eh' 35.going concern assumption 持续经营假设
@T1>%oi v]*W*; 36.audit plan 审计计划
%a/O7s 6 i[ BR"( 37.significant audit areas 重点审计领域
ji(S ?^ RWBmQg^]X 38.error 错误
q9Y0Lk zck)D^,aO 39.fraud舞弊
:;"3k64 !00%z 40.modified or additional procedures 修改或追加审计程序
YA^9, q6u? iA ZtV'VQ) 41.misappropriation of assets 侵占资产
vfhip"1 #G#gB 42.transactions without substance 虚假交易
%h%r6EB1F i6m;2 UAa 43.unusual pressures 异常压力
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'~ ]b;nA Iz{AA- 46.exceed the materiality level 超过重要性水平
8}\"LXRbo Fr%KO)s2 47.approach the materiality level 接近重要性水平
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!9)*. 9[8 v!`M=0k 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
\iVYhl sZ4H\ 50.misstatements or omissions 错报或漏报
|J}~a8o 5?vIkf 51.aggregate 总计
[=E<iPl */8\Z46z 52.subsequent events 期后事项
\W@?revK hcaH 53.adjust the financial statements 调整财务报表
r?V|9B`$p Vr0RdO 54.perform additional audit procedures 实施追加的审计程序
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u!,tpa. 2=3iA09px 55.audit risk 审计风险
!E7/:t4 Y0hL_46> 56.detection risk 检查风险
#-VKk lMO0d_:b1 57.inappropriate audit opinion 不适当的审计意见
TOuFFR ohh 1DsB 58.material misstatement 重大的错报
MoFZ |n&6z 59.tolerable misstatement 可容忍错报
H+0 * Ql V:8:H$ 60.the acceptable level of detection risk 可接受的检查风险
"iydXV=Q G/`_$ c 查看《
注会考试《审计》中的128个英文单词(二) 》
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