NTD1QJ >SLQW 1.audit
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uq3'H z bYv}q 2.attestation 鉴证
&9^4-5] "T_9_6tH 3.credibility 可信赖程度
;-8.~Sm i%!<6K6UT 4.audit of financial statements 财务报表
审计 =3c?W&: }2@Z{5sh) 5.agreed-upon procedures 执行商定程序
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gdz% 6.high levels of assurance 高水平保证
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0uIY6e0E 7.compilation 编制
)2RRa^=& McN[ 8.reliability 可靠性
1$eoW/8. I]`RvT 9.relevance 相关性
%SOXw8- ;YR/7 10.professional skepticism 职业谨慎
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t1YB 11.objectivity 客观性
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YV Ij7P-5=< 12. professional competence 专业胜任能力
{h|<qfH }< H> 9iJ: 13.Senior/CPA-in-charge 项目经理
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?s 7bk77`qWr 14.audit engagement letter 业务约定书
)I[f(f%W7 ttUK~%wSx 15.recurring audit 连续审计
{7ji m $/s"It 16.the client 委托人
;.Bz'Q 72d|Jbd 17.change
CPA 更换
注册会计师 . 2$J-<O /^AH/,p 18.the existing CPA 现任注册
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会计师 q@~g.AMCB 4WvW11q8U 20.the preceding CPA前任
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9tJ0O5 z^U+oG 21.issue the audit report 出具审计报告
?)|}gr mFF4qbe 22.expert 专家
}lIc{R@H R|8vdZ%@ 23.the board of directors 董事会
salC4z3 YK)m6zW5 24.knowledge of the entity‘ s business 了解被审计单位情况
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mC3'}s $KbZ4bB[Bo 25.assess material misstatement risks评估重大错报风险
$U*eq[ It[51NMal 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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qd4 27.a general knowledge of —— 初步了解―――的情况
-}%J3j|R: i8V\ x> 9 28.a more knowledge of—— 进一步了解的情况
Z?{\34lPj ;&&<zWq3h 29.the prior year‘s working papers 以前年度
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(PVS|P IFTNr2I 30.minutes of meeting 会议纪要
= g{I`u t|i NSy3 31.business risks 经营风险
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^zheD 32.appropriateness 适当性
QT,T5Q%JP: #"4ioTL2 33.accounting estimate 会计估计
d <}'eBT' \Ip)Lm0 34.management representations 管理层声明
#gQn3.PX+y :')[pO_FW* 35.going concern assumption 持续经营假设
xn3 _ED {!|4JquE_ 36.audit plan 审计计划
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Rlewp8?LB ww^\_KGu7 38.error 错误
*)Qv;'U=rn %*gf_GeM 39.fraud舞弊
23):OB>S` VO:4wC"7 40.modified or additional procedures 修改或追加审计程序
O6hzOyNX@ ?$6H',u 41.misappropriation of assets 侵占资产
DEZww9T2Qs =IC.FT} 42.transactions without substance 虚假交易
S[F06.(1 3%+~"4& 43.unusual pressures 异常压力
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b)I-do+ '0D$C},^|8 45.materialiy 重要性
~</FF'Xz N]+6< 46.exceed the materiality level 超过重要性水平
n4kq=Z% yiZtG#6K{ 47.approach the materiality level 接近重要性水平
bp?5GU&Uy UTkPA2x 48.an acceptably low level 可接受水平
{]Zan'{PCO oN1D&* 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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\_o_W 51.aggregate 总计
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63W;N7@ L0g+RohW 53.adjust the financial statements 调整财务报表
Bg~]u+c* RM|J |R 54.perform additional audit procedures 实施追加的审计程序
072C!F }emUpju<C 55.audit risk 审计风险
{fXkbMO| ;R*-cm 56.detection risk 检查风险
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r27ko { ptdOrN 57.inappropriate audit opinion 不适当的审计意见
&42]#B"* h]oUY.Pf 58.material misstatement 重大的错报
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A|) Ljy797{f 59.tolerable misstatement 可容忍错报
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}l nONuw;K 60.the acceptable level of detection risk 可接受的检查风险
arL>{mj =?OU^u`C 查看《
注会考试《审计》中的128个英文单词(二) 》
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