an0@EkZ |;9OvR> A 1.audit
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PKKvQ wqEO+7)S 2.attestation 鉴证
fTQRn r%QTUuRXC3 3.credibility 可信赖程度
FRqJ#yd] 0%$E^` 4.audit of financial statements 财务报表
审计 \ <b-I AJ1(q:P 5.agreed-upon procedures 执行商定程序
;;#28nV +0)s{? 6.high levels of assurance 高水平保证
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cY> ?"-%>y@w 7.compilation 编制
nW#UBtZ H <7r 8.reliability 可靠性
0wL-Ak#v T:k-`t0":N 9.relevance 相关性
%zDh07VT\ 2IDN?Mw 10.professional skepticism 职业谨慎
c4H5[LPF b'F#Y9 11.objectivity 客观性
cXP*?N4Cf [l"|x75- 12. professional competence 专业胜任能力
?5@!r>i=< %A_h!3f& 13.Senior/CPA-in-charge 项目经理
vw(X9xa D2<(V,h9 14.audit engagement letter 业务约定书
{-?^j{O0. $hv o^$ 15.recurring audit 连续审计
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<0 KA^r,Iw 16.the client 委托人
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m][i-|@M }C6RgE.6< 19.the successor CPA 后任注册
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F<R+]M:fa 20.the preceding CPA前任
注册会计师 [3KP@'52k ^xz*%2@ 21.issue the audit report 出具审计报告
/O@TqH D=ZH? d 22.expert 专家
MLVrL r t Ky:y1\K1^K 23.the board of directors 董事会
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or2 24.knowledge of the entity‘ s business 了解被审计单位情况
\Z~|ry0v{d Eu;f~ V 25.assess material misstatement risks评估重大错报风险
`Ckx~'1M: 60R Yw9d%0 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
Lt8J^}kwl J*I G]2'H 27.a general knowledge of —— 初步了解―――的情况
Obj?, O ]|6)'L&]*s 28.a more knowledge of—— 进一步了解的情况
<,:p?36 fm u;Pb]r 29.the prior year‘s working papers 以前年度
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^}VAH#c Qg^Ga0Lf6 30.minutes of meeting 会议纪要
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31.business risks 经营风险
()cqax4 a%FM)/oI|T 32.appropriateness 适当性
^*-6PV#Z Ad%3 fvn 33.accounting estimate 会计估计
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)c;zNs 34.management representations 管理层声明
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+Y|1 7n 2*[Gm e 36.audit plan 审计计划
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37.significant audit areas 重点审计领域
/RF=8,A :_0"t- 38.error 错误
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kiP-^Wan GE S_|[Q 40.modified or additional procedures 修改或追加审计程序
v-utDQT3 iYPlgt/Y! 41.misappropriation of assets 侵占资产
9^4BqAWYrV VMZUJ2Yj/& 42.transactions without substance 虚假交易
X`s6lV%\ ~R+,4 43.unusual pressures 异常压力
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OZSM2 ~ /%F}vW(! 45.materialiy 重要性
|qAU\m"Pc le*'GgU# 46.exceed the materiality level 超过重要性水平
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e$t$,3~ `|2p1Ei 48.an acceptably low level 可接受水平
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M0 m|by^40A( 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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~!iZn lK2=[%,~ 52.subsequent events 期后事项
Hl*V i3bQU H'_ v 53.adjust the financial statements 调整财务报表
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Ij{ K\{y *ujJpJZ2 55.audit risk 审计风险
$E@U-=m C&/_mm5 56.detection risk 检查风险
VLP'3 qX <t"KNKI 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
$ vt6~nfI 4R&e5! 59.tolerable misstatement 可容忍错报
m2x=Qv][@c a)qlrtCl 60.the acceptable level of detection risk 可接受的检查风险
'u84d=*l WMXxP gik 查看《
注会考试《审计》中的128个英文单词(二) 》
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