Gc^w,n[E )hGRq'WA= 1.audit
审计 S zR7:U s5_[[:c=^ 2.attestation 鉴证
,B_Nz}\8 f02<u 3.credibility 可信赖程度
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_z4c7_H3 Rf||(KC< 5.agreed-upon procedures 执行商定程序
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2 9 +k7x, 6.high levels of assurance 高水平保证
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7.compilation 编制
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h;?=:( 8.reliability 可靠性
Z7a~M3VnZ "#anL8 9.relevance 相关性
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O~sv^ E&ou(Q={ 11.objectivity 客观性
?WyL|;b* lO&TSPD^ 12. professional competence 专业胜任能力
lf3QMr+ {>$i)B 13.Senior/CPA-in-charge 项目经理
Z.TYi~d/9D ye!}hm=w 14.audit engagement letter 业务约定书
//T1e7) M*li; 15.recurring audit 连续审计
KKB&)R LE#ko2#ke 16.the client 委托人
#D4gNQg@R W?is8r: 17.change
CPA 更换
注册会计师 Jm0o[4 O1!hSu& 18.the existing CPA 现任注册
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19.the successor CPA 后任注册
会计师 J=v"
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注册会计师 m?wPZ^u I2"F2(>8K 21.issue the audit report 出具审计报告
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_ zM/>Qa Lso4ZZ; 23.the board of directors 董事会
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'VVEd[ R)}ab{A 25.assess material misstatement risks评估重大错报风险
A6-K~z^ LEu_RU? 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
(|Zah1k&] ,gY bi-E 27.a general knowledge of —— 初步了解―――的情况
>|[ l?` F<R+]M:fa 28.a more knowledge of—— 进一步了解的情况
%<[?; ~\uI&S5 29.the prior year‘s working papers 以前年度
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'8RBR%)y ,dyCuH!B 30.minutes of meeting 会议纪要
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bD=}W uKOsYN%D 31.business risks 经营风险
&:Mk^DH5 Xx)PyO 32.appropriateness 适当性
c_p7vvI&c0 OH+kN/Fd 33.accounting estimate 会计估计
acG4u+[ ] @B e7"Fm 34.management representations 管理层声明
QV&yVH=Xs #H8% BZyV 35.going concern assumption 持续经营假设
J%9)&aW yv),>4_6 36.audit plan 审计计划
/^Ckk IZw>!KYG 37.significant audit areas 重点审计领域
^}VAH#c x~;1CB 38.error 错误
j*XhBWE? O%hmGW4 39.fraud舞弊
4xYW?s( '=eG[#gy 40.modified or additional procedures 修改或追加审计程序
g+:Go9k!F ]?1n-w.}r 41.misappropriation of assets 侵占资产
6 +2M$3_U )P|&o%E 42.transactions without substance 虚假交易
q`u ^ sc /);S?7u. 43.unusual pressures 异常压力
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jvzefp R}T8cVxc 44.the suspected noncompliance 涉嫌存在违法行为
8(jUCD 39!$x[ 45.materialiy 重要性
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Ie"$hNh 46.exceed the materiality level 超过重要性水平
mBtXa|PJ _`Lv@T. 47.approach the materiality level 接近重要性水平
4lCEzWo[/ D# Gf.c 48.an acceptably low level 可接受水平
vGST{Lz; ;]c:0W' 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
<meQ X"sc'#G T 50.misstatements or omissions 错报或漏报
dm:2:A8^ WR<,[*Mv^ 51.aggregate 总计
Fk4T>8q2; 1+Z@4;fk 52.subsequent events 期后事项
1x'H# C)z?-f 53.adjust the financial statements 调整财务报表
Droa1_FX n)bbEXO 54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
P/ XO5` ?cvV~&$gc 56.detection risk 检查风险
3ss0/\3P Acl?w }Y 57.inappropriate audit opinion 不适当的审计意见
iTu~Y<'m %s;=H)8 58.material misstatement 重大的错报
t`!@E#VK 6Qx[W>I 59.tolerable misstatement 可容忍错报
!8@8 ]fdxpqz 60.the acceptable level of detection risk 可接受的检查风险
.[Nr2w:> $p)e.ZMgE 查看《
注会考试《审计》中的128个英文单词(二) 》
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