_v5t<_^N V%L/8Q~ 1.audit
审计 #~Q=h`9 5vp|?-\h> 2.attestation 鉴证
`{<frB@ vL_zvXA 3.credibility 可信赖程度
+`en{$%% >mu)/kl 4.audit of financial statements 财务报表
审计 _"f :` ,krS-. 5.agreed-upon procedures 执行商定程序
uF(k[[qaiN O;XG^s@5 6.high levels of assurance 高水平保证
/F[+13C a_T,t'6 7.compilation 编制
'UwI*EW2S WnxEu3U 8.reliability 可靠性
iSp <HoAj"xf 9.relevance 相关性
gy_$#e "ORzWnE4U 10.professional skepticism 职业谨慎
``4wX-y 9Ld9N;rWm# 11.objectivity 客观性
M=!i>(yG QX0Y>&$) 12. professional competence 专业胜任能力
a0_(eO-S =V $j6 13.Senior/CPA-in-charge 项目经理
=G>(~+EA lglYJ, 14.audit engagement letter 业务约定书
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pPz@@xx <!x+eE` 15.recurring audit 连续审计
>q( 5ir ym%slg 16.the client 委托人
iyM^[/-R6 z]#hWfM4B: 17.change
CPA 更换
注册会计师 )s")y 8OAg~mQ15( 18.the existing CPA 现任注册
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Q_P5MLU> 9U<Hf32 19.the successor CPA 后任注册
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(:1S 21.issue the audit report 出具审计报告
tHI*, d79N-O- 22.expert 专家
LpWI>sNv m6n hC 23.the board of directors 董事会
TbNGgjT <MZi<Z` 24.knowledge of the entity‘ s business 了解被审计单位情况
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e9 U6{dI@|B 25.assess material misstatement risks评估重大错报风险
DX@}!6|T rihlae5Kz 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
hZuYdV{'h %W;u}` 27.a general knowledge of —— 初步了解―――的情况
h([0,:\ TETsg5# 28.a more knowledge of—— 进一步了解的情况
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X`^{~ 29.the prior year‘s working papers 以前年度
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JSjYC0e oh&Y<d0 30.minutes of meeting 会议纪要
|~NeB"l{ yX9B97XyC 31.business risks 经营风险
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Of 32.appropriateness 适当性
H1Xov r Zr"dOj$Jf 33.accounting estimate 会计估计
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2NT 34.management representations 管理层声明
4A~)b"j5 \Da~p9T& 35.going concern assumption 持续经营假设
?UK:sF|(O g{a d0.y, 36.audit plan 审计计划
a;p6?kv |Ow$n 37.significant audit areas 重点审计领域
#$u ZDQY_ :yD@5) 38.error 错误
\UQ],+H P%!q1`Eke( 39.fraud舞弊
Fe4esg-B< 7xDN.o*> 40.modified or additional procedures 修改或追加审计程序
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RUm {G.{ad 41.misappropriation of assets 侵占资产
SRk7gfP*q !:J<pWN" 42.transactions without substance 虚假交易
Ph\F'xROe L&HzN{K 43.unusual pressures 异常压力
4`0;^K. 4H9xO[iM 44.the suspected noncompliance 涉嫌存在违法行为
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SD I,M L4mTs-M. 46.exceed the materiality level 超过重要性水平
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VRq$^g 47.approach the materiality level 接近重要性水平
<^'{ G "2K|#,%N 48.an acceptably low level 可接受水平
4+,*sn [r~~=b7*[ 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
Ko}7$2^ ,,2_/u\"/i 50.misstatements or omissions 错报或漏报
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8Nv-/VQ/b 2X +7bM 52.subsequent events 期后事项
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C&^]M {kv4g\a; 54.perform additional audit procedures 实施追加的审计程序
1 pYsjo~ PE +qYCpP9 55.audit risk 审计风险
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!7i%fK? 57.inappropriate audit opinion 不适当的审计意见
_c,&\ wl$ r6/<&1[ 58.material misstatement 重大的错报
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0b$qw *+# k{D, 59.tolerable misstatement 可容忍错报
p@`4 Qz 34^Q5B~^J 60.the acceptable level of detection risk 可接受的检查风险
!DCVoc]pV f61]`@Bk 查看《
注会考试《审计》中的128个英文单词(二) 》
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