)=^w3y 9|WV~ 1.audit
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'sZ# 2.attestation 鉴证
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`i 3.credibility 可信赖程度
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!GK$[9 4.audit of financial statements 财务报表
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?x3?kw 5.agreed-upon procedures 执行商定程序
uTvv(f -?a<qa?$ 6.high levels of assurance 高水平保证
- u3e5gW R;}22s 7.compilation 编制
%NARyz [QczlwmO 8.reliability 可靠性
P0GeZ02] 39TT{>?`w 9.relevance 相关性
-kj< 1~YW #exss=as/ 10.professional skepticism 职业谨慎
=o=1"o[ (pR.Abq 11.objectivity 客观性
;LwqTlJ*[L C>QIrZu 12. professional competence 专业胜任能力
yL1bS|@ XcfKx@l 13.Senior/CPA-in-charge 项目经理
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1`r!B, 14.audit engagement letter 业务约定书
s8gU7pT49 JXU2CyMY 15.recurring audit 连续审计
.[s2zI #-#NqX: 16.the client 委托人
*nTU#U %_M2N.n 17.change
CPA 更换
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%f9!3 18.the existing CPA 现任注册
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~H /2R YJF#)TkF 19.the successor CPA 后任注册
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a8 vS?odqi#n 20.the preceding CPA前任
注册会计师 v."Dnl Q(@IK&v 21.issue the audit report 出具审计报告
?.bnIwQe I9y.e++/ 22.expert 专家
/Z%>ArAx #Gf+=G 23.the board of directors 董事会
kCP$I732 GA3sRFZdQ 24.knowledge of the entity‘ s business 了解被审计单位情况
uGJ"!K +: Ge_- 25.assess material misstatement risks评估重大错报风险
{rH9grb w~\%vXla 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
h{iEZ# &Ral+J 27.a general knowledge of —— 初步了解―――的情况
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y-cG%f 28.a more knowledge of—— 进一步了解的情况
LXfCmc9|Z % 4 ~l 29.the prior year‘s working papers 以前年度
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g"8 .}1)~r SW?p?< 30.minutes of meeting 会议纪要
2XSHZ|; sq0 PBEqq 31.business risks 经营风险
\NL+}cL/ Y:QD 32.appropriateness 适当性
}iN2KeLAF tpf7_YP_!- 33.accounting estimate 会计估计
g:)DNy UVuDQ 34.management representations 管理层声明
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HuM* E+xuWdp.* 35.going concern assumption 持续经营假设
6L4$vJ $p* p 36.audit plan 审计计划
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le>Wm&E \ZXLX'- 39.fraud舞弊
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5D^Vc 40.modified or additional procedures 修改或追加审计程序
y&J@?Hc> {bNXedZ\ 41.misappropriation of assets 侵占资产
\}]iS C.2 ]`=X'fED 42.transactions without substance 虚假交易
p9ZXbAJ{ o>D 43.unusual pressures 异常压力
fZWGn6$ P>QpvSd_# 44.the suspected noncompliance 涉嫌存在违法行为
A2H4k|8 F@<0s&)1 45.materialiy 重要性
dKhA$f~ JC;^--0(z 46.exceed the materiality level 超过重要性水平
- M5=r>1; vwGeD|Fb5 47.approach the materiality level 接近重要性水平
E8}+k o C'mL& 48.an acceptably low level 可接受水平
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_!V%fw $a;]_ Y 50.misstatements or omissions 错报或漏报
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76fIC I*[tMzE 52.subsequent events 期后事项
<g2_6C\j -`c:}m 53.adjust the financial statements 调整财务报表
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95<QI Z+:D)L 54.perform additional audit procedures 实施追加的审计程序
GJ(d&o8 <I*x0BM= 55.audit risk 审计风险
_O:WG&a6 +{`yeZ9S 56.detection risk 检查风险
wwd'0P`/ }odV_WT 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
5"Kx9n| =d;Vk 59.tolerable misstatement 可容忍错报
?[)S7\rP &%aXR A#+ 60.the acceptable level of detection risk 可接受的检查风险
q`|CrOzO N1EezC'^ 查看《
注会考试《审计》中的128个英文单词(二) 》
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