qw&Wfk\} -2o4v#d 1.audit
审计 zAC j*x8K,fN 2.attestation 鉴证
v#a`*^ ^ :HYqm*v;W 3.credibility 可信赖程度
7_.z3Km: Fo3[KW)8I 4.audit of financial statements 财务报表
审计 ^6#FqK+{u \o?zL7 5.agreed-upon procedures 执行商定程序
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&1%W-&bc6 m/|>4~ 7.compilation 编制
gTY\B. i?z3!`m 8.reliability 可靠性
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V) v{i'o4 9.relevance 相关性
Pqo_+fL+ DOaEz?2) 10.professional skepticism 职业谨慎
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o:m*: 11.objectivity 客观性
\bCm]wR pB@8b$8(Z 12. professional competence 专业胜任能力
j.uN`cU! [g]ks 13.Senior/CPA-in-charge 项目经理
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z- #57nm]? 14.audit engagement letter 业务约定书
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9l 15.recurring audit 连续审计
[VT& <P3r+ 1|R 16.the client 委托人
<t,uj.9_ R,C)|*ef 17.change
CPA 更换
注册会计师 qo}-m7 -TU7GCb= 18.the existing CPA 现任注册
会计师
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'%bOi T [N:X0 19.the successor CPA 后任注册
会计师 ZO2u[HSO> v!E0/
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#,[ )UI$s" 21.issue the audit report 出具审计报告
Vl{CD>$, y<m{eDV7 22.expert 专家
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u(ysN4` "FT5]h 23.the board of directors 董事会
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/ 24.knowledge of the entity‘ s business 了解被审计单位情况
-OB72!sKU f~jx2?W 25.assess material misstatement risks评估重大错报风险
6dV@.(][a d@b 0z$<s 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
9bPQD{Qb (ivV [ 27.a general knowledge of —— 初步了解―――的情况
};+ ' tv+q~TFB=Z 28.a more knowledge of—— 进一步了解的情况
V`TXn[7 AU}lKq7% 29.the prior year‘s working papers 以前年度
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XLwbA4ORq {p|OKf 30.minutes of meeting 会议纪要
aa_&WHXkt q#pBlJ.LK 31.business risks 经营风险
lN,b@; ZFOYYht 32.appropriateness 适当性
n]}+ : V,<,;d fR 33.accounting estimate 会计估计
0Tp?ED_ O4@Ki4f3A% 34.management representations 管理层声明
$N5VoK R$K.; 35.going concern assumption 持续经营假设
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doBfpQ2 36.audit plan 审计计划
Y:FV+ SI ^8o'\V"m^ 37.significant audit areas 重点审计领域
@?!/Pl49R D=mU!rjr1 38.error 错误
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,KT 6.6~w\fR8 39.fraud舞弊
Gs7mO Z9i,#/ 40.modified or additional procedures 修改或追加审计程序
P~#!-9? wHBkaPO! 41.misappropriation of assets 侵占资产
oZ& ns!# DvG. G+mo# 42.transactions without substance 虚假交易
O*z x{a6 76c4~IG# 43.unusual pressures 异常压力
e=%7tK* blid* @- 44.the suspected noncompliance 涉嫌存在违法行为
}Tu_?b`RUm V(L~t=k$ 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
V{HZ/p_Y y`E2IE2o 47.approach the materiality level 接近重要性水平
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p[0Ws460 48.an acceptably low level 可接受水平
|^S[Gr w !__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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<.l5>mgkCw 50.misstatements or omissions 错报或漏报
X-3L4@T:? jn^i4f>N 51.aggregate 总计
yZb@ 1;fs`k0p 52.subsequent events 期后事项
cK(}B_D$ HNY{%D 53.adjust the financial statements 调整财务报表
jS5e"LMIq <9"s&G@ 54.perform additional audit procedures 实施追加的审计程序
CLQ \Is^] Wfu%,=@, 55.audit risk 审计风险
Xvi{A]V ,$}P<WZMu 56.detection risk 检查风险
e:AB!k^xp$ *W(b = u 57.inappropriate audit opinion 不适当的审计意见
iFF/[P 6:v8J1G(< 58.material misstatement 重大的错报
qI<*Cze k,X)PQc 59.tolerable misstatement 可容忍错报
VEpIAC4 5G(y 60.the acceptable level of detection risk 可接受的检查风险
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m~k 查看《
注会考试《审计》中的128个英文单词(二) 》
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