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wZ:d 79}voDFd 1.audit
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;}/ \~j6}4XS1. 2.attestation 鉴证
#"PI%& uh,~CvXU] 3.credibility 可信赖程度
U9N1)3/u P!uwhha/g 4.audit of financial statements 财务报表
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>\n3 5.agreed-upon procedures 执行商定程序
C8^=7HEB ruqx#]- 6.high levels of assurance 高水平保证
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Y<1]{4Wt NR98I7 8.reliability 可靠性
8M9LY9C DdAs]e|D[ 9.relevance 相关性
P?QVT;] gD$bn= 10.professional skepticism 职业谨慎
i;+]Y LojEJ 11.objectivity 客观性
G'>?/l# y]9PLch]vZ 12. professional competence 专业胜任能力
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\pjjb[ 13.Senior/CPA-in-charge 项目经理
1rhEk|pGZ ">$.>sn{ 14.audit engagement letter 业务约定书
cSMiNR =^nb-9. 15.recurring audit 连续审计
vsFRWpq '3n?1x 16.the client 委托人
8Xo`S<8VS !%v=9muay 17.change
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N\Nw mx c5KJ_Nfi 18.the existing CPA 现任注册
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4JOw@/nE MXQS6F# 19.the successor CPA 后任注册
会计师 hu=b, kTCWyc 20.the preceding CPA前任
注册会计师 C3m](%? /3]b!lFZZ 21.issue the audit report 出具审计报告
m\h. sg& e+_~a8 -| 22.expert 专家
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>pS@;t' N.j?: 24.knowledge of the entity‘ s business 了解被审计单位情况
BK+(Uf;g fi/[(RBG 25.assess material misstatement risks评估重大错报风险
{9 PeBc hvc%6A\nm 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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=CCxY7)M+. >n`!S`)9{ 29.the prior year‘s working papers 以前年度
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a5 30.minutes of meeting 会议纪要
>_ )~"Ra pONBF3H8 31.business risks 经营风险
tks3xS ]GSs{'UhB 32.appropriateness 适当性
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#fF~6wopV xlJ8n+ 34.management representations 管理层声明
\|OW`7Q)k .H.#W1` 35.going concern assumption 持续经营假设
S6J7^'h +`@)87O 36.audit plan 审计计划
xe4F4FC' 'Z<V(;W 37.significant audit areas 重点审计领域
?2;gmZd7 N*dO'ol 38.error 错误
4V$DV!dPQ} Q%x | 39.fraud舞弊
dWg09 sx . q=sC?D 40.modified or additional procedures 修改或追加审计程序
M- f)\`I >:2B r(S 41.misappropriation of assets 侵占资产
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;bC163[ ev bqBb21b 43.unusual pressures 异常压力
L `fDc ywPFL/@ 44.the suspected noncompliance 涉嫌存在违法行为
rQW&$M ` 0YI?$G1 45.materialiy 重要性
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#i#4h<R L_3undy, 47.approach the materiality level 接近重要性水平
4h|48</ h{dR)#)GF< 48.an acceptably low level 可接受水平
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xc7Hr~ FwdRM)1) 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
D~KEjz!bQ F<KUVe 50.misstatements or omissions 错报或漏报
Cg~GlZk} Anpx%NVo 51.aggregate 总计
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{AJcYZV {x$h K98 53.adjust the financial statements 调整财务报表
s'&/8RR /Dn,;@ZwAi 54.perform additional audit procedures 实施追加的审计程序
oGK 1D *AO^oBeY 55.audit risk 审计风险
CC(At.dd |@}Yady@C 56.detection risk 检查风险
yJt0KUw@! M_o<6C 57.inappropriate audit opinion 不适当的审计意见
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t1T& d+5KHfkK 58.material misstatement 重大的错报
.?gpIZv EF7Y 4lp 59.tolerable misstatement 可容忍错报
t@a2@dX| i7qG5U 60.the acceptable level of detection risk 可接受的检查风险
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B( !'4HUB>+ 查看《
注会考试《审计》中的128个英文单词(二) 》
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