4~mmP.c ad,pHJ` 1.audit
审计 5BB:. >m4Q*a4M 2.attestation 鉴证
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O9l=g 2(K@V6j$M 3.credibility 可信赖程度
.%T.sQ )|`|Usn#[ 4.audit of financial statements 财务报表
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\`; 5.agreed-upon procedures 执行商定程序
OVa38Aucr3 .|z8WF* 6.high levels of assurance 高水平保证
e)A-.SRiO$ _"688u'88 7.compilation 编制
IH$ZPux 'fr~1pmx#3 8.reliability 可靠性
E7>D:BQ\2 ^% jk. * 9.relevance 相关性
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='i 10.professional skepticism 职业谨慎
_0E KE ?5jq)xd2 11.objectivity 客观性
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Tt Y;[+ ^J*a 12. professional competence 专业胜任能力
n|AV7c #f-pkeaeq 13.Senior/CPA-in-charge 项目经理
d@e2+3< |h* rkLY 14.audit engagement letter 业务约定书
"DsL$D2e mo 15.recurring audit 连续审计
d}--}&r j$Wd[Ja+O 16.the client 委托人
%+0V0. t)4AQ 17.change
CPA 更换
注册会计师 s?~lMm' ! .LA?2N 18.the existing CPA 现任注册
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~zph,bk d_aHUmI^" 19.the successor CPA 后任注册
会计师 ds;c\x cPbAR' 20.the preceding CPA前任
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bF 21.issue the audit report 出具审计报告
-0f,qNF 1yV+~)by3 22.expert 专家
c4Wl^E8 crl"Ec 23.the board of directors 董事会
J`xCd/G gOLN7K-) 24.knowledge of the entity‘ s business 了解被审计单位情况
gUHx(Fi[4 bd)'1;p 25.assess material misstatement risks评估重大错报风险
28x:]5=jb 3:"w"0[K3 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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c>> /wT<p 27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况
8~ wP? br%l>Y\" 29.the prior year‘s working papers 以前年度
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t:=D 30.minutes of meeting 会议纪要
Q.} guI\ )];Bo.QA 31.business risks 经营风险
CWa~~h<r- 7Xf52\7n 32.appropriateness 适当性
UAe8Ct=YJ L25%KGg'o 33.accounting estimate 会计估计
4~i?xo=;v bZW dd6 34.management representations 管理层声明
7(l>Ck3B# =:BTv[lv 35.going concern assumption 持续经营假设
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2Og<e| _o7t| pl~ 37.significant audit areas 重点审计领域
@UQ421Z` $Ts;o 38.error 错误
)f,9 h YF)k0bu&; 39.fraud舞弊
t W}"PKv " 6ScVa5) 40.modified or additional procedures 修改或追加审计程序
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?PgYk&} 43.unusual pressures 异常压力
(7Ln~J* nrg$V>pD 44.the suspected noncompliance 涉嫌存在违法行为
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V 45.materialiy 重要性
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3ZE^H 46.exceed the materiality level 超过重要性水平
jss.j~8 a:Nf+t 47.approach the materiality level 接近重要性水平
}0,dG4Oo= 0*E_D 48.an acceptably low level 可接受水平
2N{^V?: +U)4V}S) 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
iDWM-Ytx #I1q,fm 50.misstatements or omissions 错报或漏报
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v<O)1QT [kf6bf@ 51.aggregate 总计
+xd@un[r< dhjX[7Bl9 52.subsequent events 期后事项
8([ MR 25 cJA4 53.adjust the financial statements 调整财务报表
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V*DD U]0k yLPP6_59$ 55.audit risk 审计风险
C\4d.~C:w3 YSrjg|k* 56.detection risk 检查风险
!jvl"+_FV IhRdn1& 57.inappropriate audit opinion 不适当的审计意见
/DjsnU~3 Kq5i8L=u 58.material misstatement 重大的错报
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9 59.tolerable misstatement 可容忍错报
v: veKA e+V8I&% 60.the acceptable level of detection risk 可接受的检查风险
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|F 查看《
注会考试《审计》中的128个英文单词(二) 》
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