#N"u 0 yVgC1-8i* 1.audit
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<:Mz2Rg y%X!l(gQ 3.credibility 可信赖程度
Rpv[rvK' @gfW*PNjlP 4.audit of financial statements 财务报表
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zPxR=0| 5.agreed-upon procedures 执行商定程序
ALy7D*Z]w Aj|->Y 6.high levels of assurance 高水平保证
araXE~Ac vJaWHC$q 7.compilation 编制
YrJUs]A x1?mE)n] 8.reliability 可靠性
!\<a2>4$T NhCucSU<K 9.relevance 相关性
I/XSW # J8!2Tt 10.professional skepticism 职业谨慎
2QRO$NieV #G.eiqh$a 11.objectivity 客观性
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D;NL*4zt ^?Mp(o 13.Senior/CPA-in-charge 项目经理
Y+UJV6 [8a(4]4 14.audit engagement letter 业务约定书
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,s^ 15.recurring audit 连续审计
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$Bsm`t rHTZM,zM=H 16.the client 委托人
~f(5l. >7PQOQMW' 17.change
CPA 更换
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Al:}u> A1INaL 18.the existing CPA 现任注册
会计师
^S3G%{" Jz~: 19.the successor CPA 后任注册
会计师 uQKQC?w @t~y9UfF 20.the preceding CPA前任
注册会计师 pX{wEc6} -R]0cefC<f 21.issue the audit report 出具审计报告
ewU*5|*[ `VKFA<T 22.expert 专家
H oABo: -dixiJ= 23.the board of directors 董事会
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WIT3W>% 24.knowledge of the entity‘ s business 了解被审计单位情况
aWIkp5BFj 1oej<67PdJ 25.assess material misstatement risks评估重大错报风险
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2+rT .GFc ?!P0UTe~ 27.a general knowledge of —— 初步了解―――的情况
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<s>- n2bhCd]j<b 28.a more knowledge of—— 进一步了解的情况
|E7J5ha Ku l<Q< 29.the prior year‘s working papers 以前年度
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S>0%jCjW =^rt?F4 30.minutes of meeting 会议纪要
J)>DsQ+Cj "-$}GUK?Z 31.business risks 经营风险
@W>@6E c$!?4z_. 32.appropriateness 适当性
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0[l}@K? ^)~Smj^d 35.going concern assumption 持续经营假设
x 4+WZYv3 VGc*aQYa 36.audit plan 审计计划
P+o"]/7U {&n- @$? 37.significant audit areas 重点审计领域
D<6$@ZJ *'-4%7C`1 38.error 错误
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x g:M;S"U3*Y 39.fraud舞弊
R^.PKT2E v1,#7sAW' 40.modified or additional procedures 修改或追加审计程序
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]ZcivnN# Vc(4d-d5 42.transactions without substance 虚假交易
o1ZVEvp tTy !o= 43.unusual pressures 异常压力
Y1-dpML fEZuv?@ 44.the suspected noncompliance 涉嫌存在违法行为
e,xL~P{| }ssV"5M 45.materialiy 重要性
`q-+r1u KEOk%'c, 46.exceed the materiality level 超过重要性水平
+& B?f [[ie 47.approach the materiality level 接近重要性水平
qSvV|G ~.W]x~X$ 48.an acceptably low level 可接受水平
T)\}V#iA* ]3O&8, 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
}=/zG!+ F0<)8{s 50.misstatements or omissions 错报或漏报
1,wcf, [Arf!W-QG 51.aggregate 总计
Op%OQ14$ irAXXg 52.subsequent events 期后事项
*6/IO&y1a `j>5W<5q\ 53.adjust the financial statements 调整财务报表
SY+0~5E 5skN'*oG 54.perform additional audit procedures 实施追加的审计程序
/TpTR-\I0 duG3-E 55.audit risk 审计风险
5bLNQz\WJ qPQIcJ 56.detection risk 检查风险
'dKfXYY1`N 1C<cwd;9 57.inappropriate audit opinion 不适当的审计意见
f!x9% q6>eb 58.material misstatement 重大的错报
+K1M&( 62sl6WWS3 59.tolerable misstatement 可容忍错报
(03/4*g_s 2<@2_wSJ 60.the acceptable level of detection risk 可接受的检查风险
PFJ$Ia| 2`4m"D tA 查看《
注会考试《审计》中的128个英文单词(二) 》
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