NR0fxh ]c$)0O\O 1.audit
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5M ~BD 80s:f 2.attestation 鉴证
20k@!BNq ^@n?& 3.credibility 可信赖程度
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u| qHra9yuSh 4.audit of financial statements 财务报表
审计 GUdVsZjz( 85]3y%f9 5.agreed-upon procedures 执行商定程序
|qX[Dk 0fQMOTpOp 6.high levels of assurance 高水平保证
u(g0Ob nkTu/)or 7.compilation 编制
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1iEe 8.reliability 可靠性
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3=xN)j#B 9.relevance 相关性
L<MH: zDx*R3% 10.professional skepticism 职业谨慎
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_h8|shyP <vUhJgN2/ 12. professional competence 专业胜任能力
iF'qaqHWY4 3zuYN-; 13.Senior/CPA-in-charge 项目经理
Dt\rMSjZ9 7,&M6<~ 14.audit engagement letter 业务约定书
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*']7- 16.the client 委托人
C p.qL ,"EgYd8-' 17.change
CPA 更换
注册会计师 4<Q^/-W brt1Kvu8( 18.the existing CPA 现任注册
会计师
$%BNoSK :B"Y3~I 19.the successor CPA 后任注册
会计师 we;QrS(Hi !,zRg5Wp4 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
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2Z2? @<,YUp,%S 22.expert 专家
2UJjYrm r\DA&b 23.the board of directors 董事会
1^_V8dm) S1D=' k] 24.knowledge of the entity‘ s business 了解被审计单位情况
u[G`_Y{=EM 6A,-?W'\ 25.assess material misstatement risks评估重大错报风险
GFppcL@a o"-*,:Qe 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
IFfB3{J HH3Ln+AWg_ 27.a general knowledge of —— 初步了解―――的情况
Qy_! +q J2d3&6 28.a more knowledge of—— 进一步了解的情况
&D*22R4{CX z)&ZoSXWc 29.the prior year‘s working papers 以前年度
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-K*&I! |VxO ,[~ 30.minutes of meeting 会议纪要
5`H.{4@ +(l(|lQy$ 31.business risks 经营风险
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_do8R 32.appropriateness 适当性
[)S&PK k1HVvMD< 33.accounting estimate 会计估计
.tH[A[/1 a {]V+C=` 34.management representations 管理层声明
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jNu`umS 35.going concern assumption 持续经营假设
5w#7B Xah-*]ET 36.audit plan 审计计划
nkii0YB! Bq4^nDK 37.significant audit areas 重点审计领域
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NUp,In_ 38.error 错误
,wPvv(b]a ywj'S7~A 39.fraud舞弊
t+<?$I[ WO]9\"|y 40.modified or additional procedures 修改或追加审计程序
`_Fxb@"R %=EN 3>, 41.misappropriation of assets 侵占资产
c|KN@)A ll8Zo+-[ 42.transactions without substance 虚假交易
F*rsi7#!pG |w3b! 43.unusual pressures 异常压力
O\&-3#e Q$XNs%7w5, 44.the suspected noncompliance 涉嫌存在违法行为
lZ>j:/R8^& 8PXjdHR 45.materialiy 重要性
rS&"UH?c7 `y0u(m5 46.exceed the materiality level 超过重要性水平
ILyI%DA & odaCKhdk 47.approach the materiality level 接近重要性水平
L-z9n@=8\ nC 2e^=^ 48.an acceptably low level 可接受水平
FBGe s[, q\]"}M8 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
2vh@KnNU {#C)S&o)6 50.misstatements or omissions 错报或漏报
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B57MzIZi] xixdv{M<FF 52.subsequent events 期后事项
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l'@|T 53.adjust the financial statements 调整财务报表
H&_drxUq;L 5zi}OGtXv 54.perform additional audit procedures 实施追加的审计程序
b<E+5;u 1];OGJuJ2 55.audit risk 审计风险
6i`Y]\X~# -.!+i8d> 56.detection risk 检查风险
u}QcyG^ tQ7:4._ 57.inappropriate audit opinion 不适当的审计意见
XT` 2Z= a4E{7c 58.material misstatement 重大的错报
y)*W!]:7^> lv!8)GX| 59.tolerable misstatement 可容忍错报
rJKac"{ UVlh7w jg 60.the acceptable level of detection risk 可接受的检查风险
\S]` { kY, #w6ty<b; 查看《
注会考试《审计》中的128个英文单词(二) 》
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