Vju/+ 5`@yX[G 1.audit
审计 /;vHAtt;f nch#DE82 2.attestation 鉴证
el\xMe^SY &*bpEdkZ 3.credibility 可信赖程度
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4.audit of financial statements 财务报表
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-Y,9mM zK I1 5.agreed-upon procedures 执行商定程序
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?N gW^4@q 6.high levels of assurance 高水平保证
)?I*zc sgnc$x" 7.compilation 编制
VoQhzp6& ]q"y P0 8.reliability 可靠性
Q+/P>5O/ %%#bTyF 9.relevance 相关性
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2FrP5rC 10.professional skepticism 职业谨慎
^x$1Nf u{w,y.l1h 11.objectivity 客观性
R<vbhB/lU 4'tY1d 12. professional competence 专业胜任能力
.|Yn[?( {;m|\652B 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
g7lPQ_A* -r]L MQ 15.recurring audit 连续审计
7G7"Zule*j L4ct2|w}ul 16.the client 委托人
d(:I~m ?G<?:/CU 17.change
CPA 更换
注册会计师 m.\JO FUZuS!sJ 18.the existing CPA 现任注册
会计师
l_8ibLyo ms\\R@R 19.the successor CPA 后任注册
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注册会计师 PRNq8nmxC mxu !$wx 21.issue the audit report 出具审计报告
(^B=> LPZ\T}<l 22.expert 专家
a8G<x< ]"?<y s 23.the board of directors 董事会
-3y UR S=1+ 24.knowledge of the entity‘ s business 了解被审计单位情况
(i?9/8I \zwm:@lG 25.assess material misstatement risks评估重大错报风险
_ysakn +F%tBUY{< 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
{t.S_|IE a, )/D_{1 27.a general knowledge of —— 初步了解―――的情况
FQE(qltf, *cCj*Zr] 28.a more knowledge of—— 进一步了解的情况
ie>mOsz Zz]/4 4t 29.the prior year‘s working papers 以前年度
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'H4?V =fdW H4 30.minutes of meeting 会议纪要
):nC%0V F\GNLi 31.business risks 经营风险
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'F:LMX 32.appropriateness 适当性
)O$S3ojZ PfB9 .f{ 33.accounting estimate 会计估计
Sfp-ns32%A _^ic@h3'X~ 34.management representations 管理层声明
4Ss y (gt R~|(]#com 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
Iz;^D! DRTT3;,N 37.significant audit areas 重点审计领域
W^S]"N0u <b\8<mTr 38.error 错误
{x[C\vZsi] m(EVC}Y 39.fraud舞弊
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Tj\hAcD ipt]qJFd 41.misappropriation of assets 侵占资产
}W[=O:p OsVz[w N 42.transactions without substance 虚假交易
#`l&HV ~V?\@R:g 43.unusual pressures 异常压力
Fpwhyls Nez '1 44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
+Jn\`4/J: "(kiMog- 46.exceed the materiality level 超过重要性水平
%nE%^Enw \%%M >4c 47.approach the materiality level 接近重要性水平
a40>_;}:x ,_D@ggL- 48.an acceptably low level 可接受水平
Ir*{IVvej |}/KueZ 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
*P5/ S8c L `=*Pwcj 50.misstatements or omissions 错报或漏报
RyM29uD 'YYT1H) 51.aggregate 总计
4!-R&<TLve x&m(h1h 52.subsequent events 期后事项
v |pHbX 8YgRJQZ! 53.adjust the financial statements 调整财务报表
&Fjyi"8(r 5lM 3In@ 54.perform additional audit procedures 实施追加的审计程序
~x@V"rxGw wyAh%'V 55.audit risk 审计风险
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-j` "T<7j.P? 56.detection risk 检查风险
3/(eK%d4Xb h uR ^l 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
BJLeE}=H %\)AT " 59.tolerable misstatement 可容忍错报
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(_n8br1 60.the acceptable level of detection risk 可接受的检查风险
ycvgF6Me< *KU:D Y{ 查看《
注会考试《审计》中的128个英文单词(二) 》
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