ymLhSF][ A+lP]Oy0S 1.audit
审计 4^0L2BVcv R1DXi 2.attestation 鉴证
Xbb('MoI63 R~],5_
| 3.credibility 可信赖程度
6KD e)~7pXYV) 4.audit of financial statements 财务报表
审计 . 787+J? |NcfR"[c 5.agreed-upon procedures 执行商定程序
)MKzAAt~ /f7Fv*z/ 6.high levels of assurance 高水平保证
t$z
FsFTQ {{?[b^ 7.compilation 编制
/M-%]sayj "gD)Uis 8.reliability 可靠性
U>z8gdzu bS+by'Ea1W 9.relevance 相关性
8h#/b1\ DM*mOT 10.professional skepticism 职业谨慎
iG1vy'J#o .1.Bf26}d 11.objectivity 客观性
x-5XOqD{' I T)rhi: 12. professional competence 专业胜任能力
D 5q Cn^R P{eL;^I 13.Senior/CPA-in-charge 项目经理
wyk4v} @
t 14.audit engagement letter 业务约定书
-O2ZrJ!q 05\A7.iy 15.recurring audit 连续审计
J>P{8Aw Elt=/,v`! 16.the client 委托人
JU7EC~7|2c 38dXfl 17.change
CPA 更换
注册会计师 Y" s1z<? vv
_I o 18.the existing CPA 现任注册
会计师
Y#_,Ig5. +'H_sMmi{ 19.the successor CPA 后任注册
会计师 8Hf!@p6R+ 8VJUaL@ 20.the preceding CPA前任
注册会计师 v?)-KtX| TE4{W4I 21.issue the audit report 出具审计报告
9}FWO&LiB b]s*z<|% 22.expert 专家
bmotR8d |2\6X's 23.the board of directors 董事会
wj/\!V! Gw*n,*pz 24.knowledge of the entity‘ s business 了解被审计单位情况
\+E{8&TH' LqTyE 25.assess material misstatement risks评估重大错报风险
gR
uNC=sR *r)/.rK_ 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
0(;d<u)fS u{'bd;.7 27.a general knowledge of —— 初步了解―――的情况
s#ijpc>h \cdNyVY 28.a more knowledge of—— 进一步了解的情况
x-k}RI 5B!l6ST 29.the prior year‘s working papers 以前年度
工作底稿
\iAkF`OC A('=P}I^ 30.minutes of meeting 会议纪要
1Fn+nDnO6 F
kp;G 31.business risks 经营风险
.N8AkQ(Ok
"w0> 32.appropriateness 适当性
&}S#6|[i ^ad
p<?q4 33.accounting estimate 会计估计
LQ"56PP< 1Tf"<Dp 34.management representations 管理层声明
4G&E? ow*) 1eo 35.going concern assumption 持续经营假设
Lc6Wj'G
G zCT Wi 36.audit plan 审计计划
IMjnj|Fj U7.3`qd" 37.significant audit areas 重点审计领域
@@7<L 7=t4;8|j; 38.error 错误
S1{UVkr _e$15qW+ 39.fraud舞弊
A^2VH$j]+ s)#FqB8 40.modified or additional procedures 修改或追加审计程序
u-3A6Q r
Ig1]q 41.misappropriation of assets 侵占资产
7wsn8_n9 y~An'+yBa 42.transactions without substance 虚假交易
@.T
'>;izr (,`ypD +3q 43.unusual pressures 异常压力
q-gN0"z^6$ 3(G}IWPq< 44.the suspected noncompliance 涉嫌存在违法行为
$*^Ms>Pa_ {wRs V=* 45.materialiy 重要性
8[U1{s:J d0~F|j\# 46.exceed the materiality level 超过重要性水平
W[[3'J TF *SQ hXTn 47.approach the materiality level 接近重要性水平
*{8Kb>D >6Y\CixN 48.an acceptably low level 可接受水平
[s$vY~_ 6Yebc_, R 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
+M! f}=H
T>s~bIzL*e 50.misstatements or omissions 错报或漏报
7udM
F3;> tvynl;Y/ 51.aggregate 总计
XeDiiI HDZB)'I 52.subsequent events 期后事项
>4`("# qz"di~ 7 53.adjust the financial statements 调整财务报表
Mib(J+Il blNJ 54.perform additional audit procedures 实施追加的审计程序
#N_C|v/ okJ+Yl.[?7 55.audit risk 审计风险
MZ
o\1tU-i &U ]L@]x 56.detection risk 检查风险
J`a$"G B. S\K;h/;V 57.inappropriate audit opinion 不适当的审计意见
Y&KI/]ly,L `P<}MeJ\l 58.material misstatement 重大的错报
bmV
ksi2b AJt*48H*G 59.tolerable misstatement 可容忍错报
"2q}G16K "hi?/B#d 60.the acceptable level of detection risk 可接受的检查风险
\\XvVi:B X&fM36o7 查看《
注会考试《审计》中的128个英文单词(二) 》
St9W{ {/G~HoY1i