}X.8.S' I]S(tx! 1.audit
审计 0BU:(o& qi5>GX^t]b 2.attestation 鉴证
}v|[h[cZ ,;-cz-, 3.credibility 可信赖程度
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审计 XS~w_J#q iF2IR{h 5.agreed-upon procedures 执行商定程序
&cv/q$W4 xVmUmftD 6.high levels of assurance 高水平保证
-wHGi kc/H 7.compilation 编制
TbUkqABm #cg@Z 8.reliability 可靠性
qb/!;U_ oGjYCVc 9.relevance 相关性
0|3B8m K`mxb} 10.professional skepticism 职业谨慎
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,5=*B 13.Senior/CPA-in-charge 项目经理
^|axt VhMO ZkG##Jp\> 14.audit engagement letter 业务约定书
+GEKg~/4e 63\>MQcLy 15.recurring audit 连续审计
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{/ "+OMo-<K7 16.the client 委托人
Z|7I }i m*WEge*$t 17.change
CPA 更换
注册会计师 S6Xw+W02 S %%qn 18.the existing CPA 现任注册
会计师
R~u7;Wv 1JY90l$ME 19.the successor CPA 后任注册
会计师 TuPxyB 2yg'?tpj 20.the preceding CPA前任
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c ku8Z;ONeH 21.issue the audit report 出具审计报告
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8 22.expert 专家
/]UNN~( vTa23YDW 23.the board of directors 董事会
D.JVEKLkU W;*vcbP 24.knowledge of the entity‘ s business 了解被审计单位情况
Kd21:|!t^ -CNv=vj 3 25.assess material misstatement risks评估重大错报风险
trA `l/ o?x|y 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
cnO4NUDv M%LwC/h:, 27.a general knowledge of —— 初步了解―――的情况
y3$\ m tg4&j$ 28.a more knowledge of—— 进一步了解的情况
)bJ6{& MZ[g|o!)v 29.the prior year‘s working papers 以前年度
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z~;qDf|I ?~9X:~6\ 30.minutes of meeting 会议纪要
KPK!'4,cu gI$`d?[0{ 31.business risks 经营风险
um4zLsd#v k3eN;3#& 32.appropriateness 适当性
YtKX\q^. {:+^[rerj 33.accounting estimate 会计估计
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34.management representations 管理层声明
`t"Kq+ ^OsUWhkV 35.going concern assumption 持续经营假设
~DS9{Y ^ @cX0_ 36.audit plan 审计计划
2Nzcej `{[C4]Ew/ 37.significant audit areas 重点审计领域
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?XrTZ{5' vCr$miZ 39.fraud舞弊
CawVC*b3 zL}DLfy>R 40.modified or additional procedures 修改或追加审计程序
b .@dUuKz- 'KrkCA 41.misappropriation of assets 侵占资产
W u{nC LB0=V0| 42.transactions without substance 虚假交易
61 |xv_/ NX/)Z&Fx: 43.unusual pressures 异常压力
msJn;(Pn "6h.6_bTw 44.the suspected noncompliance 涉嫌存在违法行为
qa#F}aGd %gB0D8,vo 45.materialiy 重要性
Ee| y[y, <<6#Uz.1 46.exceed the materiality level 超过重要性水平
&WS%sE{p_ 9&jNdB 47.approach the materiality level 接近重要性水平
TR7TF]itb [X\2U4 48.an acceptably low level 可接受水平
AX?6Q4Gq1 breVTY7 S 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
6f1Y:qK'@ .v!e=i}. 50.misstatements or omissions 错报或漏报
`_kRvpi h{9pr 51.aggregate 总计
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Cl=ExpX/O \|s/_35( 53.adjust the financial statements 调整财务报表
J>&GP#7} }3e+D 54.perform additional audit procedures 实施追加的审计程序
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|'#NDFI>} p `Z7VG 56.detection risk 检查风险
=@ RVLml Ac%K+Pgk. 57.inappropriate audit opinion 不适当的审计意见
Dbd5d]]n3 J(GLPC O$K 58.material misstatement 重大的错报
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uiD "Y6mM_flq 59.tolerable misstatement 可容忍错报
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*a4eL [ igCtq!.a 查看《
注会考试《审计》中的128个英文单词(二) 》
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