qHrIs-NR qoan<z7 1.audit
审计 h1)+QLI r?`nc6$0| 2.attestation 鉴证
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F0m[ls$ CE183l\ 4.audit of financial statements 财务报表
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JN%Qb 5.agreed-upon procedures 执行商定程序
(1,4egMpR 4pDZ +}p 6.high levels of assurance 高水平保证
v@X[0J_8 v&^N +>p 7.compilation 编制
_qit$#wK; k \t6b1.M 8.reliability 可靠性
Yk4ah$}%-^ .<P@6Jq 9.relevance 相关性
ieyqp~+|4$ B]D51R\}VE 10.professional skepticism 职业谨慎
8W.-Y|[5? n[-d~ Ce2{ 11.objectivity 客观性
a.<!>o<t: I7ySm12} 12. professional competence 专业胜任能力
H]lD*3b V6<Ki 13.Senior/CPA-in-charge 项目经理
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wZ8LY; 14.audit engagement letter 业务约定书
_i"[m(ABj1 @XF/hhGE_y 15.recurring audit 连续审计
,g)9ZP.F Z}O0DfT; 16.the client 委托人
87VXVI x(zW<J5X" 17.change
CPA 更换
注册会计师 la!rg#)-X YAF0I%PYU 18.the existing CPA 现任注册
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会计师 ,wra f#UdP r,Pu-bhF 20.the preceding CPA前任
注册会计师 HLt;1:b 5.)/gK2$ 21.issue the audit report 出具审计报告
7w"YCRKh PJcz] < 22.expert 专家
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Sytx9`G 5 [C~{g# 24.knowledge of the entity‘ s business 了解被审计单位情况
3412znM& LYiz:cQh 25.assess material misstatement risks评估重大错报风险
(au7wI{ |c>A3 P$=B 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
Y6@A@VJ ~Urj:l 27.a general knowledge of —— 初步了解―――的情况
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k@R)_,2HH `S7${0e 29.the prior year‘s working papers 以前年度
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hMs}r,* fx4X!(w!B 30.minutes of meeting 会议纪要
&"svt2 Vi>kK|\b 31.business risks 经营风险
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j&?NE1D>I :XZ 33.accounting estimate 会计估计
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34.management representations 管理层声明
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6vbII 36.audit plan 审计计划
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e~weYGK C31SXQ 38.error 错误
(sn|`k3I V9m1n=r 39.fraud舞弊
^\\cGJ&8c >b/0i$8 40.modified or additional procedures 修改或追加审计程序
[H)p#x )P.|Xk:r 41.misappropriation of assets 侵占资产
NLF{W|X an<tupi[E 42.transactions without substance 虚假交易
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413r3/ T ,gMc 44.the suspected noncompliance 涉嫌存在违法行为
BiHBu8< 15gI-Qb 45.materialiy 重要性
TaB35glLY )f'cy@b 46.exceed the materiality level 超过重要性水平
_Oq (&I c Ew/F0 47.approach the materiality level 接近重要性水平
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ZWVcCa3 bd<zn*HZ* 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
Y6fU; O`mW, 50.misstatements or omissions 错报或漏报
./ib{ @A. GI7CZ 51.aggregate 总计
^ yu^Du 7IZ(3B<87t 52.subsequent events 期后事项
s6). ?oE ;mo}$^49* 53.adjust the financial statements 调整财务报表
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vN 4k$BqM1 54.perform additional audit procedures 实施追加的审计程序
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JCaT^KLz m.EWYO0XQ 56.detection risk 检查风险
}kXF*cVg ZwF_hm=/[ 57.inappropriate audit opinion 不适当的审计意见
&2#x(v M6|Q~8$ 58.material misstatement 重大的错报
WE`Y! z6FG^ 59.tolerable misstatement 可容忍错报
haa[ob6T R`>E_SY 60.the acceptable level of detection risk 可接受的检查风险
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wE|k/ 查看《
注会考试《审计》中的128个英文单词(二) 》
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