OX%#8Lx Zz"8 1.audit
审计 2M=h:::W ~r~YR= 2.attestation 鉴证
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3.credibility 可信赖程度
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<8ez hZlHY9[t? 4.audit of financial statements 财务报表
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<Zvvx %%NT m 5.agreed-upon procedures 执行商定程序
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~ dgf:e` W^)mz,%x 6.high levels of assurance 高水平保证
p=odyf1hK RLZfXXMn 7.compilation 编制
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sC0u4w>Y 8.reliability 可靠性
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.>z1BP:( x-]:g&5T 10.professional skepticism 职业谨慎
]6M,s0 c g)>A 11.objectivity 客观性
Lq;T\m_de zXD/hM 12. professional competence 专业胜任能力
D<|$ZuB4 D, Gv nfY 13.Senior/CPA-in-charge 项目经理
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b.UtoPz %P D}VF/Y 14.audit engagement letter 业务约定书
HNCu:$Wr@ _QEw=*.< 15.recurring audit 连续审计
un4fnoc Je,o(: 16.the client 委托人
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g 4wkv#vi7!- 17.change
CPA 更换
注册会计师 r-go921 L]8z6]j* 18.the existing CPA 现任注册
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3&CV!+z Cf9{lhE8 19.the successor CPA 后任注册
会计师 Arm'0)B> @_?2iN?4Z 20.the preceding CPA前任
注册会计师 ]A5Y/dd Wy}^5]R0E 21.issue the audit report 出具审计报告
(xHu@l!] \Oq8kJ= 22.expert 专家
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A]TEs)#*7) URs]S~tk 24.knowledge of the entity‘ s business 了解被审计单位情况
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$o@ g e(,>xB 25.assess material misstatement risks评估重大错报风险
df$.gP !+A%`m 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
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(&& <D3mt Q 27.a general knowledge of —— 初步了解―――的情况
w;yzgj:n&f CgmAxcK 28.a more knowledge of—— 进一步了解的情况
LWm1j:0 Jx~H4y=z 29.the prior year‘s working papers 以前年度
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4>i\r Sc/l.]k+ 30.minutes of meeting 会议纪要
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l O 31.business risks 经营风险
"+T`{$Z=C )v_v 7 ~H& 32.appropriateness 适当性
\*=wm$p&* C1e@{> 33.accounting estimate 会计估计
f)j*P<V D\b$$z]q 34.management representations 管理层声明
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8/ [K$5Rm5 35.going concern assumption 持续经营假设
X!K> .r_Dg Vj 9X6u}{ 36.audit plan 审计计划
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37.significant audit areas 重点审计领域
|(Mxbprz SMD*9&, 38.error 错误
4NW!{Vw , \c4jGJ 39.fraud舞弊
'fl< ac,. "A"YgD#t 40.modified or additional procedures 修改或追加审计程序
!#_2 ![ erW2>^My 41.misappropriation of assets 侵占资产
Hp04apM: e}1Q+h\ 42.transactions without substance 虚假交易
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Ao8ua|: #p@GhI!6 44.the suspected noncompliance 涉嫌存在违法行为
%]&$VVVh Q;8z&4s@ 45.materialiy 重要性
F0p=|W myR{}G 46.exceed the materiality level 超过重要性水平
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TT/H"Ri}Jp 47.approach the materiality level 接近重要性水平
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\X ,a5Un 48.an acceptably low level 可接受水平
q+\<%$:u XJ\R'?j 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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O\72? K 50.misstatements or omissions 错报或漏报
F-wAQ: W&Fm;m@M 51.aggregate 总计
"H[K3 h8asj0 52.subsequent events 期后事项
dEtjcId H?];8wq$G 53.adjust the financial statements 调整财务报表
T,/rC{ @d0f +9d 54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险
"ktuq\a@ h'-4nu;* 56.detection risk 检查风险
|-}.Y(y o13jd NQ- 57.inappropriate audit opinion 不适当的审计意见
\L(cFjLIl o'$"MC+ 58.material misstatement 重大的错报
Fb(@i g,._3.D 59.tolerable misstatement 可容忍错报
"jum*<QZz H_$?b 60.the acceptable level of detection risk 可接受的检查风险
S4_/%~? }8x+F2i 查看《
注会考试《审计》中的128个英文单词(二) 》
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