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审计 rFt+Y}) D|$0~1y 2.attestation 鉴证
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, -/B*\X[ 3.credibility 可信赖程度
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@R h jp}.W 4.audit of financial statements 财务报表
审计 p|qLr9\A 3HR)H-@6@7 5.agreed-upon procedures 执行商定程序
;[Xf@xf Exv!!0Cd^ 6.high levels of assurance 高水平保证
wNl6a9# ('uUf!h?\ 7.compilation 编制
BuAzO>= ]fh(b)8_, 8.reliability 可靠性
bM_fuy55Op mW[w4J+7P 9.relevance 相关性
O1X) >e.vUUQ{ 10.professional skepticism 职业谨慎
9' H\- {Z!t:'x8 11.objectivity 客观性
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s/>0gu]A8 12. professional competence 专业胜任能力
ZF#lh] Rq",;,0ZJ 13.Senior/CPA-in-charge 项目经理
pwSkw J] (}T},ygQ 14.audit engagement letter 业务约定书
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*4v!(E K'Wv$[~Dc 15.recurring audit 连续审计
pnuwjU- zcOm"-E- 16.the client 委托人
41.xi9V2 x6\VIP"9L 17.change
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18.the existing CPA 现任注册
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cmT+}> j~+(#| 19.the successor CPA 后任注册
会计师 RZqMpW E)p[^1WC 20.the preceding CPA前任
注册会计师 K'E)?NW69 GqP02P'2 21.issue the audit report 出具审计报告
6&LmR75C j+lcj&V# 22.expert 专家
tK+JmbB\ hCX/k<}I 23.the board of directors 董事会
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6EU/ 24.knowledge of the entity‘ s business 了解被审计单位情况
+uNMyVH <?;KF2A({ 25.assess material misstatement risks评估重大错报风险
h<CRW- !iX/Ni: 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
e !w{ap8u vkYiO]y 27.a general knowledge of —— 初步了解―――的情况
Y2ON!Rno @b5$WKPX 28.a more knowledge of—— 进一步了解的情况
AEFd,;GF oj?y_0}:^ 29.the prior year‘s working papers 以前年度
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|Zo36@s %\'G2 30.minutes of meeting 会议纪要
:UKc:JVNM }U}ppq0Eo 31.business risks 经营风险
j@UE#I|h Sq2 8=1% 32.appropriateness 适当性
hVZS6gU,x Az?^4 1r8 33.accounting estimate 会计估计
]}&HvrOld @o<B>$tbu4 34.management representations 管理层声明
]_L;AD BoARM{m 35.going concern assumption 持续经营假设
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+6Z^7 5VVU%STP 36.audit plan 审计计划
uXA}" f2 _3g!_ 37.significant audit areas 重点审计领域
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38.error 错误
z 7cA5'c cxPO O# 39.fraud舞弊
h]Gvt 5 -0k{O@l" 40.modified or additional procedures 修改或追加审计程序
Efpju( uE%2kB*] 41.misappropriation of assets 侵占资产
v(uNqX.BC Smh=Q4,W 42.transactions without substance 虚假交易
1:|o7` \4fuC6d2 43.unusual pressures 异常压力
PVQn$-aq1 r'*#i>PkQD 44.the suspected noncompliance 涉嫌存在违法行为
mZnsr@KF T#H-GOY: 45.materialiy 重要性
G]Im.x3O- +QSH*(, 46.exceed the materiality level 超过重要性水平
=|c7#GaiF wr>6Go% 47.approach the materiality level 接近重要性水平
Psf{~ (Ii 9zLeyw\ 48.an acceptably low level 可接受水平
! bX j97K\]tQ 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
BISH34 y"_rDj` 50.misstatements or omissions 错报或漏报
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-YD.bx3 51.aggregate 总计
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G+z'' M@pF[J/ 52.subsequent events 期后事项
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{/-,v :prx:7 53.adjust the financial statements 调整财务报表
kFfNDM#D bc& 5*? 54.perform additional audit procedures 实施追加的审计程序
0yb9R/3. L5wFbc"u 55.audit risk 审计风险
[_C([o'\KY vXak5iq>X 56.detection risk 检查风险
')WS :\J \5HVX/ 57.inappropriate audit opinion 不适当的审计意见
g6][N{xW0 1l.HQ IS 58.material misstatement 重大的错报
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z{ I5Rd~-="G 59.tolerable misstatement 可容忍错报
kWCxc0 Jg.^h1>x 60.the acceptable level of detection risk 可接受的检查风险
)[E7\pc {JfL7% 查看《
注会考试《审计》中的128个英文单词(二) 》
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