C=Fzu&N} 4fV3Ear=j 1.audit
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V uq,dv EC&@I+'8Q 2.attestation 鉴证
PrQ?PvA<L 7"X>?@ 3.credibility 可信赖程度
`D7C?M#j] ewNz%_2 4.audit of financial statements 财务报表
审计 bte~c XhzGLYb~I` 5.agreed-upon procedures 执行商定程序
6Sj6i^" ]-o"}"3Ef 6.high levels of assurance 高水平保证
t,)N('m}= wbyE;W 7.compilation 编制
2g{)AtK$# |iFVh$N 8.reliability 可靠性
| aQ"3d $Kj&)&M 9.relevance 相关性
oz'\q0 _#e&t"@GS 10.professional skepticism 职业谨慎
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MB}} $S*4r&8ZD 11.objectivity 客观性
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}G46g#_6d> 12. professional competence 专业胜任能力
OIHz I2{ ~Aad9yyi 13.Senior/CPA-in-charge 项目经理
{)f~#37 &}mw'_ I 14.audit engagement letter 业务约定书
z7.|fE)<6 EY`H}S!xy 15.recurring audit 连续审计
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5(2|tJw-H; 16.the client 委托人
M_0zC1 I:(m aMc 17.change
CPA 更换
注册会计师 9n]|PEoAB M/D)".; 18.the existing CPA 现任注册
会计师
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会计师 !2CL1j0( "o!{51!' 20.the preceding CPA前任
注册会计师 -37a. P=L$;xgp 21.issue the audit report 出具审计报告
/z7VNkD ~pk(L[G 22.expert 专家
kID[#g' ,7Y-k'7Kop 23.the board of directors 董事会
Ph&urxH@ T&Xl'=/ 24.knowledge of the entity‘ s business 了解被审计单位情况
,iNv' ?q`0ZuAg\< 25.assess material misstatement risks评估重大错报风险
LL^q1)o zHWSE7! 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
87!C@XlK_ js^ ,(CS 27.a general knowledge of —— 初步了解―――的情况
-${DW^txMZ 9DQ)cy 28.a more knowledge of—— 进一步了解的情况
Op.8a`XLt& D\~zS`} 29.the prior year‘s working papers 以前年度
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05Fz@31~ djQv[Vc{ 30.minutes of meeting 会议纪要
kEeo5XN pnyWcrBf 31.business risks 经营风险
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MmPU7Nl%X }/dRU${! 33.accounting estimate 会计估计
oq/G`{`\ i>L+gLW 34.management representations 管理层声明
O-vGyNxP| R9We/FhOY 35.going concern assumption 持续经营假设
g3n'aD@'x S 6,4PP 36.audit plan 审计计划
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h/eR 6dH }]~a 38.error 错误
N(6|yZ<J3M Zv]x'3J#Y 39.fraud舞弊
Bm$"WbOq*R KAA-G2%M 40.modified or additional procedures 修改或追加审计程序
8VG!TpX/B c'6g*%2k 41.misappropriation of assets 侵占资产
MvLs%GE% MiT}L 42.transactions without substance 虚假交易
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oeSN9O ;DA8B'^> 44.the suspected noncompliance 涉嫌存在违法行为
~fl@ 2 l5%G'1w#,j 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
7`vEe'qz 75nNh~?)\ 47.approach the materiality level 接近重要性水平
{%)s.5Pfw .xzEAu ; 48.an acceptably low level 可接受水平
:Eh\NOc_O vE6mOM!_L 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
0C<[9Dl.G8 _EnwME{@ 50.misstatements or omissions 错报或漏报
r;9 r!$d _LP/!D 51.aggregate 总计
H~eRT1 h2z_,`iS7 52.subsequent events 期后事项
.M,RFC -50HB`t 53.adjust the financial statements 调整财务报表
%98' @$:0 &*G<a3Q 54.perform additional audit procedures 实施追加的审计程序
~ *:F{ ^2d!*W| 55.audit risk 审计风险
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?7:KphFX) Y^Nuz/ 57.inappropriate audit opinion 不适当的审计意见
gK#mPcn^ o)6p A^+ 58.material misstatement 重大的错报
dpQG[vXe HCK|~k 59.tolerable misstatement 可容忍错报
qbrp P(. DU%w1+u 60.the acceptable level of detection risk 可接受的检查风险
5tJ,7Y' jA".r'D% 查看《
注会考试《审计》中的128个英文单词(二) 》
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