VVuNU"- n"~K",~P 1.audit
审计 {)kL7>u]^V jrm^n_6}; 2.attestation 鉴证
c*(=Glzn wk=s3^ 3.credibility 可信赖程度
DU5rB\!.~ Xz/aytp~A 4.audit of financial statements 财务报表
审计 W3X;c*j q}E'x/s2m 5.agreed-upon procedures 执行商定程序
dry%aT 0G'v4Vj0' 6.high levels of assurance 高水平保证
@te}Asv h-m0Ro?6 7.compilation 编制
_jVJkg)] nAsc^Yh 8.reliability 可靠性
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9.relevance 相关性
6hFs{P7 i1HO>X:ea 10.professional skepticism 职业谨慎
bDegIW/'w JvJ)}d$,& 11.objectivity 客观性
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g,RhUt9 1P BnGQYM 13.Senior/CPA-in-charge 项目经理
N B8Yn\{B )R@Y$*fm 14.audit engagement letter 业务约定书
~(cqFf dVJ9cJ9^ 15.recurring audit 连续审计
/ pGx! 0U2dNLc 16.the client 委托人
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CPA 更换
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18.the existing CPA 现任注册
会计师
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;]em9b g(F2IpUm/ 19.the successor CPA 后任注册
会计师 xfqu=z8X G<~P||Lu^ 20.the preceding CPA前任
注册会计师 2T"[$iH!7 $BOIa 21.issue the audit report 出具审计报告
RS7J~Q .4=A:9 22.expert 专家
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'f.5hX(Y J =#9eW 24.knowledge of the entity‘ s business 了解被审计单位情况
k{\a_e` _`9WNJiL 25.assess material misstatement risks评估重大错报风险
^687U,+ iz`ys.Fu 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
u3PM 7z!~ tqU8>d0^ 27.a general knowledge of —— 初步了解―――的情况
=?hbi] .R@euIva 28.a more knowledge of—— 进一步了解的情况
m&Y?]nbq &([Gc+"5E. 29.the prior year‘s working papers 以前年度
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!j0iLYo(* &Qv%~dvW 30.minutes of meeting 会议纪要
?zK>[L pzDz@lAwR 31.business risks 经营风险
:*Z@UY x=Ez hq]X 32.appropriateness 适当性
#@L<<Q8} ^coj ETOv 33.accounting estimate 会计估计
GS!1K(7 \j vS`+ 34.management representations 管理层声明
p"NuR4 [\"<=lb` 35.going concern assumption 持续经营假设
`$r?^|T i#Fe`Z ~J 36.audit plan 审计计划
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&_Gu'A({J 7+J<N@.d 38.error 错误
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th!,jY*i 39.fraud舞弊
V5d|Lpm :,MI,SwnS 40.modified or additional procedures 修改或追加审计程序
z&A#d tqOx8% 41.misappropriation of assets 侵占资产
+D#.u^ ch0x*[N@ 42.transactions without substance 虚假交易
SQf.R%cg$ )$E'2|Gm/ 43.unusual pressures 异常压力
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#% [AAIBb+U 45.materialiy 重要性
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VN<baK%] 78u=J z6 47.approach the materiality level 接近重要性水平
N'0fB`:kz qk\LfRbj 48.an acceptably low level 可接受水平
6)#%36rP )yv~wi 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
OMN|ea.O O9MBQNwjA 50.misstatements or omissions 错报或漏报
(I(k$g[> ~=pyA#VVJ" 51.aggregate 总计
C~VyM1inD I$Fr8R$ 52.subsequent events 期后事项
+P"u1q*+p \W})Z72 53.adjust the financial statements 调整财务报表
azpXE =zKbvwe%X 54.perform additional audit procedures 实施追加的审计程序
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o|c"W}W 55.audit risk 审计风险
3x~AaC.j m_>~e}2'A 56.detection risk 检查风险
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1{2[ 57.inappropriate audit opinion 不适当的审计意见
ou'|e "tI ]7_O#MY1 58.material misstatement 重大的错报
fm^)u" `v$Bib) 59.tolerable misstatement 可容忍错报
I KDh)Zm WevXQ-eKm 60.the acceptable level of detection risk 可接受的检查风险
T1~,.(# +jz%:D 查看《
注会考试《审计》中的128个英文单词(二) 》
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