0yNlf-O 6P|neb} 1.audit
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2.attestation 鉴证
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#<@S .#|pje^ 3.credibility 可信赖程度
YfKty0 !o!04_ 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
mo$*KNW%\ -Ma"V 6.high levels of assurance 高水平保证
yqwr0yDAl 6B{Awm@v}X 7.compilation 编制
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f8gf X9HI@M]h 8.reliability 可靠性
CG;D (AWR; }JsdgO&z 9.relevance 相关性
vxx3^;4p C-Z,L# 10.professional skepticism 职业谨慎
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9A!qg< {9MYEN}FO 12. professional competence 专业胜任能力
qQ_QF kz^G.5n 13.Senior/CPA-in-charge 项目经理
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&A 14.audit engagement letter 业务约定书
qfU3Cwy +|;IIwo 15.recurring audit 连续审计
b&1@rE- cw\a,>]H 16.the client 委托人
*gn*S3Is[j sh1()vT 17.change
CPA 更换
注册会计师 Eqc$*= *&D=]fG 18.the existing CPA 现任注册
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BR'|hG 1F|+4 19.the successor CPA 后任注册
会计师 }UrtDXhA K~]jXo^M 20.the preceding CPA前任
注册会计师 "6i9 f$N MR}\fw$(. 21.issue the audit report 出具审计报告
rL=$WxdPU PR+!CFi& 22.expert 专家
YaU A}0cW $u :=lA:N 23.the board of directors 董事会
OBZj-`fq J ?*4zNhL 24.knowledge of the entity‘ s business 了解被审计单位情况
U VT8TN-T @j6D#./7j 25.assess material misstatement risks评估重大错报风险
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)7 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
,n*.Yq MYDSkW 27.a general knowledge of —— 初步了解―――的情况
Tx5L Gm.hBNgp 28.a more knowledge of—— 进一步了解的情况
<_![~n$H ARE~jzakg 29.the prior year‘s working papers 以前年度
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yl}Hr* ZeO>Ag^ 30.minutes of meeting 会议纪要
O,cx9N AZa3!e/1 31.business risks 经营风险
RC 48e._t i,'~Ds 32.appropriateness 适当性
1 wG1\9S u2t<auE9^ 33.accounting estimate 会计估计
KJd;c. }5k"aCno 34.management representations 管理层声明
D1f=f88/} RA6D dqT~ 35.going concern assumption 持续经营假设
?,j:Y0l.L jnTl%aQYc 36.audit plan 审计计划
}=U\v'%m 4v>V7T. 37.significant audit areas 重点审计领域
XP7A.I#q0 yS*PS='P 38.error 错误
b Y>Ug{O; ;VuIQ*@m" 39.fraud舞弊
0e7!_/9 ^6*? a9jO> 40.modified or additional procedures 修改或追加审计程序
o$-Phl sqw _c{9 41.misappropriation of assets 侵占资产
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073(xAkL{ Ur`v*LT}~ 43.unusual pressures 异常压力
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*M"wH_cd g@QpqrT 45.materialiy 重要性
d^w_rL 5?b9[o+D 46.exceed the materiality level 超过重要性水平
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BXdT;b"J( 8X%;29tow 48.an acceptably low level 可接受水平
)"1D-Bc\Q 2d._X$fx7 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
!hq7R]TC+ <ESAoY"RPN 50.misstatements or omissions 错报或漏报
+|.#<]GA gor6c3i 51.aggregate 总计
.C#}g K)qmJ-Gub 52.subsequent events 期后事项
,Xn%-OT Rwr0$_A 53.adjust the financial statements 调整财务报表
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8y.yX[ 54.perform additional audit procedures 实施追加的审计程序
p;@PfhEz) +LUL-d 55.audit risk 审计风险
yR`-rJb V ;02lmpBj 56.detection risk 检查风险
p])km%zB( |!}$V 57.inappropriate audit opinion 不适当的审计意见
r[gV`khka xWD wg@ P 58.material misstatement 重大的错报
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{5to;\. 59.tolerable misstatement 可容忍错报
0QGl'u{F u4S3NLG) 60.the acceptable level of detection risk 可接受的检查风险
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wy^>i$TC 查看《
注会考试《审计》中的128个英文单词(二) 》
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