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C}PUU Fzt7@VNxc 1.audit
审计 !$#5E1:\ 4ves|pLET 2.attestation 鉴证
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ZiRCiQ/? Qn.3B 4.audit of financial statements 财务报表
审计 FD[4?\W]# cYBjsN(!A| 5.agreed-upon procedures 执行商定程序
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`~\8fN Oc-ia)v1G 7.compilation 编制
oi8M6l Y~w1_>b 8.reliability 可靠性
NErvX/qK +:W? :\ 9.relevance 相关性
p.H`lbVY -J0OtrZ 10.professional skepticism 职业谨慎
["e;8H[K)% wr~Qy4 ny 11.objectivity 客观性
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Hz=s)6$ey )\7Cp -E-W 13.Senior/CPA-in-charge 项目经理
$M~`)UeV_ _#uRKy<`N 14.audit engagement letter 业务约定书
HZjuL.Tj k=G c#SD5_ 15.recurring audit 连续审计
(j(9'DjP MO|Pv j~[ 16.the client 委托人
Wys$#pJ MZqHL4<| 17.change
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V mo,"3YW 18.the existing CPA 现任注册
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会计师 rbs&A{i EfkBo5@ Qi 20.the preceding CPA前任
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[{#n?BT {Z1-B60P 21.issue the audit report 出具审计报告
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$> Fq`@sM$ 22.expert 专家
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_j a&dP@) 23.the board of directors 董事会
6j!a*u:}" >h~>7i(A 24.knowledge of the entity‘ s business 了解被审计单位情况
t;:Yf <p +7,aE_ 25.assess material misstatement risks评估重大错报风险
L(X}37 b,'rz04^ 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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\&U"7gSL jpOcug`f 28.a more knowledge of—— 进一步了解的情况
#-{ljjMQI W)Y:2P<. 29.the prior year‘s working papers 以前年度
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7|Iq4@IT %o`Cp64`Q 30.minutes of meeting 会议纪要
Q8]S6,pt &4)PW\ioY 31.business risks 经营风险
v+dT7*^@ @V+KL>Qw 32.appropriateness 适当性
Q8h=2YL ie7TO{W 33.accounting estimate 会计估计
$-6[9d-N o =F!&]+ 34.management representations 管理层声明
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a)6?:nY$ 36.audit plan 审计计划
u/wWD@, zE7)4! 37.significant audit areas 重点审计领域
Z'm( M[2K f9'dZ}B 38.error 错误
~dLe9-_9 F$9+WS`c 39.fraud舞弊
GB>T3l" $cLZ,N24 40.modified or additional procedures 修改或追加审计程序
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42.transactions without substance 虚假交易
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Xj:\B] v] q@Zeu\T,*# 44.the suspected noncompliance 涉嫌存在违法行为
5rJ7CfVq 8P2_/)| 45.materialiy 重要性
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j3>&Su>H4 46.exceed the materiality level 超过重要性水平
j'UWgwB cQ0+kX< 47.approach the materiality level 接近重要性水平
B;Co`o2 ^n\g, 48.an acceptably low level 可接受水平
<S0gIg`) VxU{ZD~<Z" 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
VZ2CWE)t |lVi* 4za% 50.misstatements or omissions 错报或漏报
}IKU^0M9<T BIT<J5> 51.aggregate 总计
xJFxrG'c CR-2>,*a9 52.subsequent events 期后事项
h6D1uM"o @rr\Jf""z 53.adjust the financial statements 调整财务报表
6{ pg^K (T",6 xBSG 54.perform additional audit procedures 实施追加的审计程序
>~T2MlRux gyCXv0*z 55.audit risk 审计风险
rwAycW7 ?nf4K/IjZ! 56.detection risk 检查风险
z~;@Mo"*f ~e+pa|lO 57.inappropriate audit opinion 不适当的审计意见
; VQ:\fG ~vfPsaRh 58.material misstatement 重大的错报
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!Eb!y`jK DWU(ld:_ 60.the acceptable level of detection risk 可接受的检查风险
SFRYX,0m U@)WTH6d 查看《
注会考试《审计》中的128个英文单词(二) 》
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