bNs4 5hDP CAq/K?:8 1.audit
审计 YHkcWz {%lXY Myu 2.attestation 鉴证
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S8[=S 3.credibility 可信赖程度
i<kD 4fk8*{Y 4.audit of financial statements 财务报表
审计 ]V l]XT$Um XR2~Q)@ 5.agreed-upon procedures 执行商定程序
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'. Ed`?<p 6.high levels of assurance 高水平保证
m7a#qs;, B~]5$- 7.compilation 编制
kft#R#m ,YTIC8qKr 8.reliability 可靠性
( wDm*bZ* voP7"Dl[ 9.relevance 相关性
Vtc36-\1* &qpr*17T 10.professional skepticism 职业谨慎
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^?l~SS 11.objectivity 客观性
;c~cet4 |(5W86C,ju 12. professional competence 专业胜任能力
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h 14.audit engagement letter 业务约定书
t@u7RL*n:< Dd;Nz 15.recurring audit 连续审计
kt`nbm|aw eP*lI<NQ1 16.the client 委托人
7K)6^r^ Ox#\M0Wn$3 17.change
CPA 更换
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.ObZ\.I ~gB>) ] 19.the successor CPA 后任注册
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> lY|Jr{+Ln 20.the preceding CPA前任
注册会计师 }cT_qqw(f% O3TQixE 21.issue the audit report 出具审计报告
PH"n{lW.T wP[t0/dl 22.expert 专家
]|`Cuc ?5_7;Ha 23.the board of directors 董事会
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1g6 $)3%U?AP 24.knowledge of the entity‘ s business 了解被审计单位情况
*OuStr \o V&-~x^JK 25.assess material misstatement risks评估重大错报风险
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W( (`y*V;o4 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
O'Js} $<:E'^SAS 27.a general knowledge of —— 初步了解―――的情况
(aD_zG=k5 {?'fyEeg 28.a more knowledge of—— 进一步了解的情况
yAoe51h? K|dso]b/ 29.the prior year‘s working papers 以前年度
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gy&[?m6M= xg)v0y~ 30.minutes of meeting 会议纪要
dtp oU&?6s .'Y]R3\M+ 31.business risks 经营风险
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H$I=W>; %-d]X{J: 33.accounting estimate 会计估计
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34.management representations 管理层声明
]Dw]p!@ rETRTp0HT 35.going concern assumption 持续经营假设
9K9DF1SOa `w]s;G[ 36.audit plan 审计计划
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J(./ 37.significant audit areas 重点审计领域
OE}*2P/M> Fd0%lnui 38.error 错误
Dk?\)lD` lT(oL|{#P 39.fraud舞弊
`ho1nY$)CE V0)fZS@tf 40.modified or additional procedures 修改或追加审计程序
XLH0 ;+CL{ M)U{7c$c7 41.misappropriation of assets 侵占资产
L'u\w hZ.Z3`v70 42.transactions without substance 虚假交易
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47LP 43.unusual pressures 异常压力
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EW3(cQbK 44.the suspected noncompliance 涉嫌存在违法行为
rwGKfoKI =Q.^c.sw 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
b,CaWg *hw\35%P`? 47.approach the materiality level 接近重要性水平
)kP5u`v )b:7-}d 48.an acceptably low level 可接受水平
Y 'ow 5=f|7yl 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
,v{rCxFtvU %"P,1&\^ 50.misstatements or omissions 错报或漏报
5O\*h;U 6 y~FV2$ 51.aggregate 总计
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ho$+L (;q;E\Ejq 54.perform additional audit procedures 实施追加的审计程序
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|$L 55.audit risk 审计风险
Bro9YP4< 7k rUKYVo 56.detection risk 检查风险
}5hqDBK? [Nk3|u`h 57.inappropriate audit opinion 不适当的审计意见
~m$Y$,uH /AW=5Ck- # 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
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;)w. 60.the acceptable level of detection risk 可接受的检查风险
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6 /K(o]J0F 查看《
注会考试《审计》中的128个英文单词(二) 》
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