<@xp. Y mMm_=cfv 1.audit
审计 BuMBnbT %E Jv!u*- 2.attestation 鉴证
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sGP 3.credibility 可信赖程度
S(Md ~TwjcI*/ 4.audit of financial statements 财务报表
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Ijq1ns_tx8 8#NtZ 6.high levels of assurance 高水平保证
<w UDcF IBWUXG; 7.compilation 编制
>oi`%V {Y-<#U~iH 8.reliability 可靠性
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%sBU XL>v$7`# 9.relevance 相关性
$6.CN# IFNs)* 10.professional skepticism 职业谨慎
pUx~ bI.LE/yk 11.objectivity 客观性
[YG\a5QK FOiwB^$> 12. professional competence 专业胜任能力
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FOtOdd VAf"B5R 13.Senior/CPA-in-charge 项目经理
O\;Z4qn2= :GXiA 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
aOHf#!/"sb 'PRsZ`x. 16.the client 委托人
DdDO.@-Z B}_*0D 17.change
CPA 更换
注册会计师 Xh"JyDTj3 7K3S\oPej 18.the existing CPA 现任注册
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4E]w4BG) 1o\P7PLe 19.the successor CPA 后任注册
会计师 ~pA_E!3W r'xZF~}k"~ 20.the preceding CPA前任
注册会计师 [sJ f)< ,.[T]37 21.issue the audit report 出具审计报告
D@ut -J(. f*KNt_|: 22.expert 专家
K|nh`r ZaJg$ 23.the board of directors 董事会
zhtNL_ ]V*s-och' 24.knowledge of the entity‘ s business 了解被审计单位情况
U_ n1QU 8A/"ia 25.assess material misstatement risks评估重大错报风险
!gA<9h :N$^x /{ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
i[1K~yXq: 9TRS#iVL+* 27.a general knowledge of —— 初步了解―――的情况
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L+,p#w +{U0PI82 30.minutes of meeting 会议纪要
F N6GV 9jq}`$S{ 31.business risks 经营风险
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%%n'xmm 32.appropriateness 适当性
wSoIU,I J'c]':U 33.accounting estimate 会计估计
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{3n|= -xs@rV` 35.going concern assumption 持续经营假设
{I'8+~|pZL AyHhq8Y 36.audit plan 审计计划
uYVlF@] ybLl[K(D= 37.significant audit areas 重点审计领域
KMC]< pu#h:nb>88 38.error 错误
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no{&I63 39.fraud舞弊
]DVZeI03@ 'J\nvNm 40.modified or additional procedures 修改或追加审计程序
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4G%m>$ @@~OA>^ 41.misappropriation of assets 侵占资产
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N.6?a 42.transactions without substance 虚假交易
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ipzv]c& UrtA]pc3L 44.the suspected noncompliance 涉嫌存在违法行为
SOE5` 4<%(Y-_sF 45.materialiy 重要性
+tO mKY 2ZTz{|y 46.exceed the materiality level 超过重要性水平
ToMvP B); a#3+PB# 47.approach the materiality level 接近重要性水平
6ub-NtVu 38ac~1HjE 48.an acceptably low level 可接受水平
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Qjq -u)f@e 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
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F< -Q3jK)1 50.misstatements or omissions 错报或漏报
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51.aggregate 总计
&1nZ%J9 z[Sq7bbYO 52.subsequent events 期后事项
h8Wv t's z~Zu>Q1u[ 53.adjust the financial statements 调整财务报表
9*fA:*T _:dt8+T# 54.perform additional audit procedures 实施追加的审计程序
RRSkXDU} m~7[fgN2 55.audit risk 审计风险
vNdMPulr{ /%qw-v9qPV 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
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~|y$^qy?U 58.material misstatement 重大的错报
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1] 59.tolerable misstatement 可容忍错报
p7SX,kpt> {B;<R1 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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