>N&C-6W P,(Tu.EPk 1.audit
审计 x[ sSM: M~6x&|2 2.attestation 鉴证
Ap{2*o 4\#!Gv- 3.credibility 可信赖程度
:;wb{q$O f9Vxtd 4.audit of financial statements 财务报表
审计 &$'=SL(Z f;Iaf#V_ 5.agreed-upon procedures 执行商定程序
z3RlD"F1 yf2I%\p} 6.high levels of assurance 高水平保证
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]>K02SVT: 7.compilation 编制
*\UxdL 22 :4{;^|RgU 8.reliability 可靠性
,u^RZ[} ;+) M~2 = 9.relevance 相关性
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10.professional skepticism 职业谨慎
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} 11.objectivity 客观性
0.& B ~7N>tjB 12. professional competence 专业胜任能力
D^E+#a 1 L4)@lmd3 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
?pT\Ft V $WOiXLyCk 15.recurring audit 连续审计
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"{T 6.%V"l 16.the client 委托人
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{rc[ s? 17.change
CPA 更换
注册会计师 UE3#(:xA &"90pBGK 18.the existing CPA 现任注册
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`OY_v=} 7R$]BY= 19.the successor CPA 后任注册
会计师 WsA(8Ck< oEqt7l[I{ 20.the preceding CPA前任
注册会计师 G4jaHpPi UUxDW3K 21.issue the audit report 出具审计报告
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22.expert 专家
~(TS>ck@ fP>K!@!8 23.the board of directors 董事会
G1Qc\mp u6~|].j R 24.knowledge of the entity‘ s business 了解被审计单位情况
QE:%uT Cq7EdK;x 25.assess material misstatement risks评估重大错报风险
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zuWfR&U|W 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
(5l5@MN EW* 's( 27.a general knowledge of —— 初步了解―――的情况
#+1*g4m~B $/sQatic 28.a more knowledge of—— 进一步了解的情况
zU+` o?al oSb,)k@ 29.the prior year‘s working papers 以前年度
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+["t@Q4IQ UTatcn 30.minutes of meeting 会议纪要
/<(d.6T[}: 5WR(jl+M 31.business risks 经营风险
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RVxlN* 32.appropriateness 适当性
[!@&t:A >L#HE 33.accounting estimate 会计估计
-U6" Ce ^&o38=70* 34.management representations 管理层声明
+4k Bd<0Y H3=U|wr| 35.going concern assumption 持续经营假设
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3TnqA 36.audit plan 审计计划
w[>/(R7im G22=8V 37.significant audit areas 重点审计领域
rYnjQr2a e1e2Wk 38.error 错误
l\=M'D @"jV^2oY1 39.fraud舞弊
kfF.Ctr1a *"N756Cj 40.modified or additional procedures 修改或追加审计程序
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}DCy23 41.misappropriation of assets 侵占资产
IxY%d}[uo *o8DfZ 42.transactions without substance 虚假交易
Qrt[MJ+# &j@i>(7 43.unusual pressures 异常压力
_kR,R"lh hWGCYkuW 44.the suspected noncompliance 涉嫌存在违法行为
:/H fMJ 33O@jbs@ 45.materialiy 重要性
@_&@M~ u y//yLrs; 46.exceed the materiality level 超过重要性水平
Q3SwW 'F'v/G~F 47.approach the materiality level 接近重要性水平
+DwyMzeE YuWsE4$ 48.an acceptably low level 可接受水平
Nl_Sgyx,\ 9aw- n*< 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
+zpmy3Q ni#!Gxw 50.misstatements or omissions 错报或漏报
h9)QQPP gi;#?gps 51.aggregate 总计
\lVX~r4 $I%75IZ 52.subsequent events 期后事项
&lYZ=|6 s)q;{wz 53.adjust the financial statements 调整财务报表
Wq!n8O1 'kW' e 54.perform additional audit procedures 实施追加的审计程序
@g*=xwve=~ 'l$<DcBj 55.audit risk 审计风险
m/"\+Hv !BHIp7p 56.detection risk 检查风险
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Q.ea#xh^ !$'s?rnh 58.material misstatement 重大的错报
|Ew\Tgo/2 28L3"c 59.tolerable misstatement 可容忍错报
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|3] 60.the acceptable level of detection risk 可接受的检查风险
iw|6w,-)C iP1u u 查看《
注会考试《审计》中的128个英文单词(二) 》
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