N(&{~*YE 0\dmp'j] 1.audit
审计 /f3/}x!po W{}$c`,R 2.attestation 鉴证
+F;2FD$ +:FXtO>n" 3.credibility 可信赖程度
GcVQz[E ]Y\$U<YjO 4.audit of financial statements 财务报表
审计 f7=MgFi G^c,i5}w 5.agreed-upon procedures 执行商定程序
)eyzHB,H 8Qg10Yjy 6.high levels of assurance 高水平保证
Q|(}rIWOQA Z.\q$U7'9 7.compilation 编制
rnIjpc F V:n0BlZ,B 8.reliability 可靠性
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_Y.~ 9.relevance 相关性
is<:}z j6qtR$l| 10.professional skepticism 职业谨慎
P7drUiX 5|H;%T3_ 11.objectivity 客观性
8M5)fDu*? \"O5li3n 12. professional competence 专业胜任能力
(p{X.X+ ,?GwA@~$k: 13.Senior/CPA-in-charge 项目经理
;(NTzBq!1 ^#_gk uyd! 14.audit engagement letter 业务约定书
z9o]);dZ uKJ:)oyaCP 15.recurring audit 连续审计
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&{N 16.the client 委托人
mY 1l2 Id=20og 17.change
CPA 更换
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4E''pW]8 Vl5r~+$| 18.the existing CPA 现任注册
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会计师 7F"ljkN1S nDrRK 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
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sUF$eVAT BbB3#/g 23.the board of directors 董事会
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"@x(2(Y& fN9{@)2Mz 25.assess material misstatement risks评估重大错报风险
8r(Vz =9&2udV1 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况
ev&l=(hY I gJu/{:y^ 28.a more knowledge of—— 进一步了解的情况
R&uPoY,f _kD5pC = 29.the prior year‘s working papers 以前年度
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Gb^63.} RY5e%/bg~U 30.minutes of meeting 会议纪要
k7Nx#%xx ei2?H;H; 31.business risks 经营风险
wG O-Z']i (CQ! &Z8 32.appropriateness 适当性
<(E)M@2 % 3#g- 33.accounting estimate 会计估计
u/tJ])~@ RrLiH> 34.management representations 管理层声明
+9HU&gQ3 !KV!Tkx h 35.going concern assumption 持续经营假设
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"ciQ 36.audit plan 审计计划
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nu^@}|UG ?3DL .U{ 38.error 错误
6?"Gj}|r Xp;'Wa"@ 39.fraud舞弊
:{w3l O +^:uPW^U 40.modified or additional procedures 修改或追加审计程序
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-i }r04*P( 41.misappropriation of assets 侵占资产
z{.&sr>+v KMT$/I{p, 42.transactions without substance 虚假交易
aR6~r^jB ,>6mc=p 43.unusual pressures 异常压力
c'$y_] Ds=d~sN u 44.the suspected noncompliance 涉嫌存在违法行为
# wn>S< P'$2%P$8:~ 45.materialiy 重要性
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&zYXy qPu?rU{2 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
kb-XEJ}L L `2{H%J` 48.an acceptably low level 可接受水平
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Jx,4be uvDOTRf 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
*h?*RUQ VU\G49 50.misstatements or omissions 错报或漏报
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RCkmxO;b& N]BH6 7< 52.subsequent events 期后事项
:hHKm|1FE 5G<`c 53.adjust the financial statements 调整财务报表
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, 1\TkI=N3 54.perform additional audit procedures 实施追加的审计程序
HELTL$j,b pE1uD4lLb 55.audit risk 审计风险
eT F s9$ JpQV7}$ 56.detection risk 检查风险
)x5w`N]lm Y(JZP\Tf_N 57.inappropriate audit opinion 不适当的审计意见
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}Ej^"T:H_; 58.material misstatement 重大的错报
7CT446 %AMF6l[ 59.tolerable misstatement 可容忍错报
j"0TAYmXwu Dmtsu2o 60.the acceptable level of detection risk 可接受的检查风险
H8c -/ GyE5jh2 查看《
注会考试《审计》中的128个英文单词(二) 》
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