Ao+6^z_ k8c(|/7d 1.audit
审计 A{p_I< =P%?{7 2.attestation 鉴证
{l"(EeW6) +ib&6IU 3.credibility 可信赖程度
hdeI/4 B {T-=&%|| 4.audit of financial statements 财务报表
审计 hof>:Rk 5PsjGvm.% 5.agreed-upon procedures 执行商定程序
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Re+oCJ iURSYR 7.compilation 编制
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8.reliability 可靠性
,FwpHs $A =~ k}XB 9.relevance 相关性
_(-i46x} tA]u=-_h 10.professional skepticism 职业谨慎
0avtfQ +f +%H=+fJ2} 11.objectivity 客观性
orOq5?3 P?^%i 12. professional competence 专业胜任能力
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//0Y#" 13.Senior/CPA-in-charge 项目经理
CaV@<T g&{CEfw& 14.audit engagement letter 业务约定书
a6@k*9D> "~S2XcR[ E 15.recurring audit 连续审计
;l^'g}dQ^ &@FufpPw/ 16.the client 委托人
+IMt$}7[ fR?'HsQg 17.change
CPA 更换
注册会计师 jGoQXiX LP !d|X 18.the existing CPA 现任注册
会计师
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G#ls|? K4-_a{)/ 19.the successor CPA 后任注册
会计师 p2U6B !1%Sf.`!_ 20.the preceding CPA前任
注册会计师 $&!|G-0' X#Ob^E%J 21.issue the audit report 出具审计报告
ii&ckg>]z hYh~%^0dt 22.expert 专家
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1/,~0N9 23.the board of directors 董事会
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bwtjO 24.knowledge of the entity‘ s business 了解被审计单位情况
(&u'S+ Ls+vWfF=# 25.assess material misstatement risks评估重大错报风险
7nBX@Uo 5(G Vwv 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
#3tC"2MZ RP^vx`9h 27.a general knowledge of —— 初步了解―――的情况
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/EJy?TON* <2fy(9y 29.the prior year‘s working papers 以前年度
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4;@L#Pzt OO'zIC<z 30.minutes of meeting 会议纪要
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(@<@e Jz*A!Li 31.business risks 经营风险
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Gx4{ 9 dWu;F^ 33.accounting estimate 会计估计
]826k pq_ _k;HhLj` 34.management representations 管理层声明
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m=Gb<)Y tK?XU9o 36.audit plan 审计计划
bvHQ #:}H |WpJen*?Y 37.significant audit areas 重点审计领域
-PU.Uw] <:&{ c-f/ 38.error 错误
rg=Ym. KfYT 39.fraud舞弊
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2aX{r/Lc Gd'_X D 41.misappropriation of assets 侵占资产
~w9`l8/0 Dd,i^,4Gj 42.transactions without substance 虚假交易
];5Auh0o r:Q=6j, 43.unusual pressures 异常压力
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f*IvaY 8H T3C\$s 45.materialiy 重要性
)D)4=LJ fU\;\ 46.exceed the materiality level 超过重要性水平
ori[[~OyB P2 qC[1hYH 47.approach the materiality level 接近重要性水平
hs:iyr]@9 YXh!+} 48.an acceptably low level 可接受水平
ykH@kv Qt }W(t>> 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
O(9*VoD J\p-5[E 50.misstatements or omissions 错报或漏报
Y"^.6 R=$}uDFmW 51.aggregate 总计
d0f(U k o*"Q{Xh#Qd 52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表
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3t tx E1`_[=8a9 54.perform additional audit procedures 实施追加的审计程序
9'(m"c_ 9 g- 8u+& 55.audit risk 审计风险
>6@,L+-6r -}( o+!nl 56.detection risk 检查风险
83p8:C.Ze VVpJ + 57.inappropriate audit opinion 不适当的审计意见
@v!#_%J .7:ecFKk 58.material misstatement 重大的错报
LyR<cd$W SQ]M"&\{y 59.tolerable misstatement 可容忍错报
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h?}S|>9 -)KNsW 查看《
注会考试《审计》中的128个英文单词(二) 》
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