LOe4c0C6Ca #g,H("Qy({ 1.audit
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\- &q.)2o#Q. 2.attestation 鉴证
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X\wta X88F>1} 3.credibility 可信赖程度
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fLo 4.audit of financial statements 财务报表
审计 pH^ z QDP-E[ 5.agreed-upon procedures 执行商定程序
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&y "pYe-_"@ 6.high levels of assurance 高水平保证
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`lDWL 7.compilation 编制
~Hs=z$ !5NGlqEF# 8.reliability 可靠性
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2_ ;D:=XA% 9.relevance 相关性
ubD#I{~J O!o <P5X^ 10.professional skepticism 职业谨慎
T)`gm{T ?%93b ,7 11.objectivity 客观性
{d8^@UL E{<?l 7t 12. professional competence 专业胜任能力
gEE9/\>%- g/x_m. 13.Senior/CPA-in-charge 项目经理
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*Y{J 14.audit engagement letter 业务约定书
t`uc3ta"9 jn~!V!++ 15.recurring audit 连续审计
r9<V%PHv @?m+Z"o|z 16.the client 委托人
.6LS+[ Il|GCj*N 17.change
CPA 更换
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Qi@>v|d k/U>N|5 18.the existing CPA 现任注册
会计师
,b$z!dvhl }N@n{bu+ 19.the successor CPA 后任注册
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7I&LNE -E:(w<]; 20.the preceding CPA前任
注册会计师 -7&?@M,u iFSJ4 W( 21.issue the audit report 出具审计报告
{QMN=O&n A3j"/eKi2 22.expert 专家
!1("(Eb :fhB*SYK 23.the board of directors 董事会
CNq[4T'~A J, r Xx: 24.knowledge of the entity‘ s business 了解被审计单位情况
G<|:605 ,?I(/jI 25.assess material misstatement risks评估重大错报风险
Y4`QK+~fH <M=';h^w2 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
Zct!/u9 Q XYMxG: 27.a general knowledge of —— 初步了解―――的情况
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uC)Zs, _5 l`* ( f9Q 29.the prior year‘s working papers 以前年度
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|g+! PF m\[2 30.minutes of meeting 会议纪要
x+K gc[r #sS9vv7i 31.business risks 经营风险
b22LT52 RU7!U mf 32.appropriateness 适当性
!n:uiwh 'P,,<nkr| 33.accounting estimate 会计估计
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34.management representations 管理层声明
bK?MT]%}r xuF5/(__ 35.going concern assumption 持续经营假设
q1jN]H ZRPE-l_3: 36.audit plan 审计计划
sSz%V[XWL V\"1wV~E 37.significant audit areas 重点审计领域
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38.error 错误
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3|4gG oCbpK 39.fraud舞弊
lYP~3wp99 @"w2R$o 40.modified or additional procedures 修改或追加审计程序
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LS3T^ 42.transactions without substance 虚假交易
4j{oaey }f]b't 43.unusual pressures 异常压力
v~f'K3fLp l0. FiO@_Q 44.the suspected noncompliance 涉嫌存在违法行为
VjY<\WqbS BW>5?0E[4( 45.materialiy 重要性
1TIlINlJ (uRZxX 46.exceed the materiality level 超过重要性水平
l1|~ X% X$Y6 47.approach the materiality level 接近重要性水平
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Vha'e3o! jFG5)t<D 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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" 50.misstatements or omissions 错报或漏报
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;d)e 51.aggregate 总计
u0g*O]Y Co[n--@C 52.subsequent events 期后事项
>J@egIKzP x2@,9OUx 53.adjust the financial statements 调整财务报表
F3Ap1-%z _[F@1NJ 54.perform additional audit procedures 实施追加的审计程序
WcU@~05b <XvYa{t]{ 55.audit risk 审计风险
ogJ<e_m ewym1}o 56.detection risk 检查风险
xHe^"LL Dp`HeSKU^ 57.inappropriate audit opinion 不适当的审计意见
*Q5x1!#z# =LK}9ViH 58.material misstatement 重大的错报
I-bF{ Z(`r -}f I 59.tolerable misstatement 可容忍错报
gApz:K[l ULIFSd Y 60.the acceptable level of detection risk 可接受的检查风险
k2.G%]j wFb@1ae\ 查看《
注会考试《审计》中的128个英文单词(二) 》
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