)c<6Sfp^B M@7Xp)S" 1.audit
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)C]x?R([m e1(h</M U2 3.credibility 可信赖程度
+oy*Kxs7 D guB 4.audit of financial statements 财务报表
审计 q? z> 6].:.b\qQc 5.agreed-upon procedures 执行商定程序
'p}`i/ Z5)eREi= 6.high levels of assurance 高水平保证
Wr%7~y*K KFhG ( 7.compilation 编制
F8mC?fbK9 d0UZ+ RR# 8.reliability 可靠性
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9.relevance 相关性
NPU^)B &a #GXf 10.professional skepticism 职业谨慎
<0j{ $. Ie_I7YJ 11.objectivity 客观性
g:~+Pe uH{'gd,q8 12. professional competence 专业胜任能力
3)E(RyQA3 ,)#.a%EKA 13.Senior/CPA-in-charge 项目经理
*@M3p}',M s-D?) 14.audit engagement letter 业务约定书
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?%] 15.recurring audit 连续审计
5P+YK\~ ^#SBpLw 16.the client 委托人
{*xBm# ZgYZwc&- 17.change
CPA 更换
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tbG8MXX 7'j9rmTXs 18.the existing CPA 现任注册
会计师
hPO>,j^ fPQ|e"? 19.the successor CPA 后任注册
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A9> i\x~iP&F$ 20.the preceding CPA前任
注册会计师 d6b.zP OgMI 21.issue the audit report 出具审计报告
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'7 &9P<qU^N) 22.expert 专家
Slx2z%'> h}6_ybmZ 23.the board of directors 董事会
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xZ ;bMxZ 24.knowledge of the entity‘ s business 了解被审计单位情况
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H T h6QWH 25.assess material misstatement risks评估重大错报风险
&oN/_7y 42@a(#z(U 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
U$J5r+> vInFo.e[4 27.a general knowledge of —— 初步了解―――的情况
%V_eJC""? wRbw 28.a more knowledge of—— 进一步了解的情况
Gpu_=9vzv *.8:'F 29.the prior year‘s working papers 以前年度
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{j@+h%sF>+ qS]G&l6QF 30.minutes of meeting 会议纪要
VkXn8J yQ-hnlzn~ 31.business risks 经营风险
cjT[P"5$ # #>a&, 32.appropriateness 适当性
[=~!w_ <!!nI%NC 33.accounting estimate 会计估计
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3^ ~Zj95M EXHR(t}e 35.going concern assumption 持续经营假设
jtLnj@, yBe(^ n 36.audit plan 审计计划
lC{L6&T gz\j('~-D 37.significant audit areas 重点审计领域
b%<jUY =1Sy@M bH3 38.error 错误
T{HfP %8<2> 39.fraud舞弊
*1,=qRjL pn*d[M|k 40.modified or additional procedures 修改或追加审计程序
_LsYMUe yk#rd~2Z0 41.misappropriation of assets 侵占资产
8bGD $Sw,hb 42.transactions without substance 虚假交易
J/[7d?hI/ ]ut?&&* 43.unusual pressures 异常压力
B$`d&7I;D Rk{$S"8S_ 44.the suspected noncompliance 涉嫌存在违法行为
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@?M;'xMbB `&,_xUA 46.exceed the materiality level 超过重要性水平
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wGK| *vD/(&pQ1: 47.approach the materiality level 接近重要性水平
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v?{vg?vI oVreP 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
.S(^roM;+ $~ VcQ 50.misstatements or omissions 错报或漏报
++gPv}:$X ~=Fk/ 51.aggregate 总计
.W-=x,`hY4 CQjV!d0j 52.subsequent events 期后事项
K"I{\/x@ 1sMV`qv> 53.adjust the financial statements 调整财务报表
-BjEL; 9<w=),R`8 54.perform additional audit procedures 实施追加的审计程序
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_8zjj7 55.audit risk 审计风险
`43vxcMg @21u I{ 56.detection risk 检查风险
ID+,[TM` v$Dh.y 57.inappropriate audit opinion 不适当的审计意见
qb9}&'@: 4t*<+H% 58.material misstatement 重大的错报
i >J:W"W (\tq<h0 59.tolerable misstatement 可容忍错报
$Q#?`j C~:b* X 60.the acceptable level of detection risk 可接受的检查风险
%qONJP ^`/V i 查看《
注会考试《审计》中的128个英文单词(二) 》
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