Q N$Ac.F _wM YA8n 1.audit
审计 rxVJB3P9 6V@?/B 2.attestation 鉴证
xp<p(y8e1d @+`">a8}, 3.credibility 可信赖程度
.*>pD/ #(KE9h% 4.audit of financial statements 财务报表
审计 ek3,ss3 A(<"oAe| 5.agreed-upon procedures 执行商定程序
-<GSHckD onOvE Y|R 6.high levels of assurance 高水平保证
PC3-X['[ *f4BD|| 7.compilation 编制
g9$P J: iig ({b 8.reliability 可靠性
v%%;Cp73 n-Qpg 9.relevance 相关性
hXE_OXZ GE0,d 10.professional skepticism 职业谨慎
.oR_r1\y hz8Z)xjJ V 11.objectivity 客观性
}*ZOD1j V% c1+h < 12. professional competence 专业胜任能力
wK[Xm'QTPJ 6q!smM 13.Senior/CPA-in-charge 项目经理
^.f`6 6/ mI$3[ #+ 14.audit engagement letter 业务约定书
Q[M?LNE` (i*;V0 15.recurring audit 连续审计
h+rrmC s[HQq;S 16.the client 委托人
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KW~fW r8 17.change
CPA 更换
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18.the existing CPA 现任注册
会计师
@aC2] H!+T2<F9R 19.the successor CPA 后任注册
会计师 t LzX L* DE^ @b+6 20.the preceding CPA前任
注册会计师 ZTwCFn %+y92'GqG/ 21.issue the audit report 出具审计报告
8eVQnp* HYkZMVH{ 22.expert 专家
qU) pBA /` j~r;S 23.the board of directors 董事会
=!RlU)w [H!8m7i; 24.knowledge of the entity‘ s business 了解被审计单位情况
jPjFp35;zb $M(ZKS3,j 25.assess material misstatement risks评估重大错报风险
du:%{4 l]GUQcN= 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
[7:(e/& )Z2l*fV 27.a general knowledge of —— 初步了解―――的情况
h 'F\9t >,v,4,c 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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6tBh`nYB= NzP5s&,C69 30.minutes of meeting 会议纪要
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@QC:1k C6 XZZ 31.business risks 经营风险
ua^gG3n0 )^C w 32.appropriateness 适当性
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G]kv3F: *{y/ wgX 33.accounting estimate 会计估计
5ecAev^1- 4l6+8/Y 34.management representations 管理层声明
O'G, $g?`yE(K 35.going concern assumption 持续经营假设
K`25G_Y3@ XA$Z7_gu3 36.audit plan 审计计划
j;|rI`67~ j0LA 37.significant audit areas 重点审计领域
2JV,AZf ^@&RJa-kb 38.error 错误
l9%oKJ; k3/V$*i,1b 39.fraud舞弊
^h :%%\2 t&r-;sH^[ 40.modified or additional procedures 修改或追加审计程序
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`qjiC>9 41.misappropriation of assets 侵占资产
>q:0w{.TU j^g^=uau 42.transactions without substance 虚假交易
zdwr5k } h.]sF 43.unusual pressures 异常压力
Ier0F7]I 7%-+7O 3ud 44.the suspected noncompliance 涉嫌存在违法行为
k lRS:\dW Gj.u/l 45.materialiy 重要性
{!B^nCSL hY?x14m$3 46.exceed the materiality level 超过重要性水平
Felu`@b gZFtV 47.approach the materiality level 接近重要性水平
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2k&yL+a &wlSOC')j 48.an acceptably low level 可接受水平
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lh2 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
v\Y362Xv w2!5Cb2 50.misstatements or omissions 错报或漏报
M``I5r*cg M-Az2x;6 51.aggregate 总计
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2KWU?2 52.subsequent events 期后事项
6o_t;cpT {jOCz1J 53.adjust the financial statements 调整财务报表
_VeZlk7k .{-&3++WZ 54.perform additional audit procedures 实施追加的审计程序
O6LuFT. )$* T>.JA 55.audit risk 审计风险
qc*z`Wz: ;OlC^\e 56.detection risk 检查风险
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@O3 '$]u?m 57.inappropriate audit opinion 不适当的审计意见
![wV}.} "g)@jqq:> 58.material misstatement 重大的错报
9tW=9<E lbw*T 59.tolerable misstatement 可容忍错报
(f^K\7HM A;t6duBDf/ 60.the acceptable level of detection risk 可接受的检查风险
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(UacFO 6#/Riu% 查看《
注会考试《审计》中的128个英文单词(二) 》
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