@/&b;s73 B4XZko( 1.audit
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oQ=>'w 2.attestation 鉴证
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u*qtp B-d(@7,1 3.credibility 可信赖程度
iE.-FZc NU(AEfF 4.audit of financial statements 财务报表
审计 0hZ1rqq8C _p?s9& 5.agreed-upon procedures 执行商定程序
d`d0N5\ 1p'Le! 6.high levels of assurance 高水平保证
iBudmT8 1qi@uYDug 7.compilation 编制
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h[\) 1|8<H~& 8.reliability 可靠性
_IeU+tS =e?$ M 9.relevance 相关性
vB!|\eJ U1_&gy @y 10.professional skepticism 职业谨慎
/=?ETth @ iqW1#)3'R 11.objectivity 客观性
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6, F\ctu aLC 12. professional competence 专业胜任能力
-6sW6;Q IaFr& 13.Senior/CPA-in-charge 项目经理
7<9L?F2 FEz>[#eOX 14.audit engagement letter 业务约定书
X bkb5EkA zX{ .^| 15.recurring audit 连续审计
V^Rkt%JY 6D;^uM2N 16.the client 委托人
>"3>fche ^/Sh=4=G 17.change
CPA 更换
注册会计师 amQz^^ 0uCT+- 18.the existing CPA 现任注册
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nW?R"@Zm %]p6Kn/> 19.the successor CPA 后任注册
会计师 `B8tmW# pUl8{YGS 20.the preceding CPA前任
注册会计师 H(Ms^8Vs~: +\# Fd 21.issue the audit report 出具审计报告
TOLl@p]lU d77r9 22.expert 专家
,)~E>[=+ %~*jae!f 23.the board of directors 董事会
dV 8iwI + E"[ 24.knowledge of the entity‘ s business 了解被审计单位情况
8Z85D #ZiT- 25.assess material misstatement risks评估重大错报风险
R|!B,b( +Zk,2ri 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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""v /,|CrNwY* 27.a general knowledge of —— 初步了解―――的情况
!NKmx=I] pJ,@Y> 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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[;O^[Iybf: f"&Xr!b.h 30.minutes of meeting 会议纪要
UBO^EVJ h7qBp300 31.business risks 经营风险
/48 =UK UEz i*"-v2 32.appropriateness 适当性
U=Bn>F}y\ G%TL/Z40 33.accounting estimate 会计估计
2H?d+6Pt3 3]E(mRX 34.management representations 管理层声明
"r.2]R3 rVAL|0;3 35.going concern assumption 持续经营假设
FquFRx MmU%%2QG 36.audit plan 审计计划
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7y*ZXT]f [~Hg}-c 38.error 错误
3/M.0}e |;;!8VO3J 39.fraud舞弊
4f1D*id*`# J.M.L$ 40.modified or additional procedures 修改或追加审计程序
p {%t q$}. Fm j= 41.misappropriation of assets 侵占资产
DpL8'Dib rcbP$tvz 42.transactions without substance 虚假交易
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T% CxvZ ?p8k{N(1 44.the suspected noncompliance 涉嫌存在违法行为
+AQDD4bu &+nRIv S_` 45.materialiy 重要性
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j=`O +p/1x'J 46.exceed the materiality level 超过重要性水平
fB#XhO zsTbdF 47.approach the materiality level 接近重要性水平
O25mkX ! gp}U#Yv 48.an acceptably low level 可接受水平
-Fwh3F4g [wcA.g* F 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
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I:q StQ@g 50.misstatements or omissions 错报或漏报
c>Z*/>~ `B#Z;R 51.aggregate 总计
{tzxA_ Mz|L-62 52.subsequent events 期后事项
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LC'F<MpM k0&lu B% 54.perform additional audit procedures 实施追加的审计程序
jL4>A$ _Dq Qfc% 55.audit risk 审计风险
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R*Y=Ie X!0kK8v 58.material misstatement 重大的错报
44C+h 8gpB z'/, 59.tolerable misstatement 可容忍错报
Hcl"T1N* Hhf72IX 60.the acceptable level of detection risk 可接受的检查风险
wA0eG@xi) 1KJZWZy 查看《
注会考试《审计》中的128个英文单词(二) 》
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