COFCa&m9c /D,<2>o 1.audit
审计 $TY1'#1U; M-zqD8D 2.attestation 鉴证
|0$7{nQ w\%AR1,rs 3.credibility 可信赖程度
P*g:rg {1L{ 4.audit of financial statements 财务报表
审计 Gq =i-I I#U) 5.agreed-upon procedures 执行商定程序
gxCl=\ \xjI=P'-25 6.high levels of assurance 高水平保证
V*%Lc9<d ppR;v 7.compilation 编制
get$r5 ={B?hjo<- 8.reliability 可靠性
&d@N3y LNOz.2fr> 9.relevance 相关性
[?S-on. D[Kq` 10.professional skepticism 职业谨慎
rtT*2k* 5NN`tv 11.objectivity 客观性
k{E!X AkA2/7<[ 12. professional competence 专业胜任能力
W;QU6z> G~{#%i 13.Senior/CPA-in-charge 项目经理
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,niQs+'< 2+}hsGnp 15.recurring audit 连续审计
dw3H9(-lp VskdC?yIp 16.the client 委托人
;6tGRh$b 3}nkTZ G 17.change
CPA 更换
注册会计师 7"p%c`*; N'=b8J-fF 18.the existing CPA 现任注册
会计师
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会计师 gn6 @x {8w,{p` 20.the preceding CPA前任
注册会计师 #OVS]Asn} a=AP*adx8 21.issue the audit report 出具审计报告
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gZ 22.expert 专家
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^l( 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
&e;GoJ 2}kJN8\F 25.assess material misstatement risks评估重大错报风险
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G 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
bI+ TFOP :nn(Ndlz9 27.a general knowledge of —— 初步了解―――的情况
DNGj8 1'c _)-y& 28.a more knowledge of—— 进一步了解的情况
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ldN" 29.the prior year‘s working papers 以前年度
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cOb,Md 30.minutes of meeting 会议纪要
6&[rATU+ b&I{?'"% 8 31.business risks 经营风险
yN9setw*,M _7N^<'B 32.appropriateness 适当性
z99jW<*0 3R`eddenF 33.accounting estimate 会计估计
{:ZsUnzm c-=z<:Kf 34.management representations 管理层声明
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<ub 35.going concern assumption 持续经营假设
w?"s6L3 \) vI- 36.audit plan 审计计划
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*> 37.significant audit areas 重点审计领域
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u}c543 38.error 错误
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UrB: 39.fraud舞弊
m!^z{S "XWO#,Ue 40.modified or additional procedures 修改或追加审计程序
"cx#6Bo| 4<q'QU#l< 41.misappropriation of assets 侵占资产
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*K%h\m 42.transactions without substance 虚假交易
w/Y6m.i1 'h{| ] 43.unusual pressures 异常压力
N2\{h(*u |$sMzPCxOk 44.the suspected noncompliance 涉嫌存在违法行为
#uCE0}N@ xOBzT& 45.materialiy 重要性
H*vd OE5JA8/H 46.exceed the materiality level 超过重要性水平
?/FCq6o 8mv}-; 47.approach the materiality level 接近重要性水平
q+cx.Rc# lWWy|r'il 48.an acceptably low level 可接受水平
%tT=q^%5 :2E?|}`7\ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
D5jZ;z} \@hq7:Q 50.misstatements or omissions 错报或漏报
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Vc?=cQ'c 51.aggregate 总计
hVdPO 9P\R?~3 52.subsequent events 期后事项
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~!q tP0!TkTo9 53.adjust the financial statements 调整财务报表
^eY% T5K q+?>shqsZ 54.perform additional audit procedures 实施追加的审计程序
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0m] 55.audit risk 审计风险
3FhkK/@ ,B||8W9 56.detection risk 检查风险
m1,yf*U rLJjK$_x 57.inappropriate audit opinion 不适当的审计意见
Y0ouLUlI t7qzAr 58.material misstatement 重大的错报
~-K<gT/ ^K`Vqo 59.tolerable misstatement 可容忍错报
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^UiSezcI 60.the acceptable level of detection risk 可接受的检查风险
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B 查看《
注会考试《审计》中的128个英文单词(二) 》
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