~cv322N !(gMr1}w 1.audit
审计 +L0Jje>Az MoZ8A6e?B 2.attestation 鉴证
gUr#3# <#nt?X
n 3.credibility 可信赖程度
RE0ud_q2 ~V t?'v20@ 4.audit of financial statements 财务报表
审计 z!s1$5:" 0
o'EJ,8 5.agreed-upon procedures 执行商定程序
-kk0zg
&|i ^V}c8 P| 6.high levels of assurance 高水平保证
O,PTY^ I3qTSX- 7.compilation 编制
@#r6->%W N?EeT}m _ 8.reliability 可靠性
t p<v YMn*i<m 9.relevance 相关性
P(%^J6[> V1#:[o63+ 10.professional skepticism 职业谨慎
4^Ke?;v &K*Kr=9N 11.objectivity 客观性
1'B& e) XjXz#0nR 12. professional competence 专业胜任能力
&>f] "l 8YD&q 13.Senior/CPA-in-charge 项目经理
v#|yr< 'pnOHT 14.audit engagement letter 业务约定书
+mPVI XEBeoOX/ 15.recurring audit 连续审计
^ItL_4 b+`qGJrej 16.the client 委托人
7#&e0fw/I f"z;' 17.change
CPA 更换
注册会计师 WES$B7y }
fa 18.the existing CPA 现任注册
会计师
<2af&-EGs ,!O]c8PcU 19.the successor CPA 后任注册
会计师 0`/CoP<U Ot+Z}Z- 20.the preceding CPA前任
注册会计师
x7xMSy Mt4*`CxtH; 21.issue the audit report 出具审计报告
k4PXH %Yt;)q3U
22.expert 专家
bkuJN% UHgW-N" 23.the board of directors 董事会
x1h&`QUP :K~sazs7J 24.knowledge of the entity‘ s business 了解被审计单位情况
]D&U}n I!#WXK 25.assess material misstatement risks评估重大错报风险
iA<'i8$P i}e/!IVR3 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
WM
a`!Q xO^lE@a o 27.a general knowledge of —— 初步了解―――的情况
]O>AD6P '|<r[K 28.a more knowledge of—— 进一步了解的情况
2bOl`{x h1H$3TpP 29.the prior year‘s working papers 以前年度
工作底稿
6zi 5#23 |- <72$j 30.minutes of meeting 会议纪要
JEs@ky?{z F9"Xu-g 31.business risks 经营风险
^xgqs $`7 IhN^*P:Fo 32.appropriateness 适当性
S17;;w0 Ob{Tn@ 33.accounting estimate 会计估计
6RG63+G nu)YN1
* 34.management representations 管理层声明
W^7yh&@lU @+0dgkJ 35.going concern assumption 持续经营假设
wPX^P T^F83
Py< 36.audit plan 审计计划
~
0h@p4
*+XiBho 37.significant audit areas 重点审计领域
1?yj<^" z%1e>`\E 38.error 错误
k }{o:
N bU[_YuJbM 39.fraud舞弊
$Dd-2p 5KfrkZ 40.modified or additional procedures 修改或追加审计程序
S.{
F9Af{*Jw?x 41.misappropriation of assets 侵占资产
}g@
'^v sH>`eqY 42.transactions without substance 虚假交易
=~"X/>' 9Z }<H/q 43.unusual pressures 异常压力
7l ,f L[Ot$ 44.the suspected noncompliance 涉嫌存在违法行为
{kBsiSvsA;
<5^m`F5 45.materialiy 重要性
6#AEVRJKU@ IMncl=1 46.exceed the materiality level 超过重要性水平
XUKlgl!+. =j{tFxJ 47.approach the materiality level 接近重要性水平
hs5>Gx vaJl}^T 48.an acceptably low level 可接受水平
p_
f<@WE <W>A }}q 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
&4+|{Zx0 '9=b@SaAj 50.misstatements or omissions 错报或漏报
& Zn`2% AloL+eN@ 51.aggregate 总计
7r50y> 4U_+NC>b 52.subsequent events 期后事项
97UOH {F2Rv 53.adjust the financial statements 调整财务报表
t|V<K^ 4lWqQVx 54.perform additional audit procedures 实施追加的审计程序
}6BXa 1r};cY6 55.audit risk 审计风险
/ Y od ; o
Y|~ 56.detection risk 检查风险
kG{};Vm 3tCTPZy 57.inappropriate audit opinion 不适当的审计意见
D(;+my2 )bR0>3/ 58.material misstatement 重大的错报
7y&6q`y E z HvE_- 59.tolerable misstatement 可容忍错报
y631;dU <ch}]-_ 60.the acceptable level of detection risk 可接受的检查风险
jpO0dtn3= j}tM0Ug.U 查看《
注会考试《审计》中的128个英文单词(二) 》
IG# wY $,J}w%A