&rTOJ1)V} B.wRZDEvc 1.audit
审计
YLr<^G-v *,/ADtL 2.attestation 鉴证
*rY@(| +=XDNSw 3.credibility 可信赖程度
Kt(Z&@ HFJna2B` 4.audit of financial statements 财务报表
审计 &f}a` /{@ O!0YlIvWv 5.agreed-upon procedures 执行商定程序
9#:b+Amzz YbMeSU/sX 6.high levels of assurance 高水平保证
th@a./h" <<43'N+ 7.compilation 编制
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7pB5o2CD0 0P(U^rkR~ 9.relevance 相关性
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l 10.professional skepticism 职业谨慎
0!WF,)/T7i M;BDo(1 11.objectivity 客观性
7Z-'@m J 3oEN'8S 12. professional competence 专业胜任能力
R)>/P{A-P _JlbVe[< 13.Senior/CPA-in-charge 项目经理
zp"Lp>i fS08q9,S / 14.audit engagement letter 业务约定书
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'cs!(z-{x X!} t`` 16.the client 委托人
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CPA 更换
注册会计师 Dg^n`[WO -WDU~VSU 18.the existing CPA 现任注册
会计师
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会计师 jo75MSj _:h
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注册会计师 sFqLxSo_I ff.(X! 21.issue the audit report 出具审计报告
&PHejG_# Fai_v{&? 22.expert 专家
d|GQZAEJEt \)\uAI- 23.the board of directors 董事会
3;M7^DM +.Pv:7gh 24.knowledge of the entity‘ s business 了解被审计单位情况
VR86ok :n'$Txf 25.assess material misstatement risks评估重大错报风险
gB4&pPN AJk0jh\.j% 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
CqMm'6;$a} \8Mn[G9TL 27.a general knowledge of —— 初步了解―――的情况
yc4?'k! +_.k\CRms 28.a more knowledge of—— 进一步了解的情况
w! J|KM ;7id![KI4 29.the prior year‘s working papers 以前年度
工作底稿
[E9V#J89 +D[|Mi 30.minutes of meeting 会议纪要
5a$Q}!6E.Y y v6V1gK 31.business risks 经营风险
'r&az BO BMubN 32.appropriateness 适当性
8nt3Sm $uw[X 33.accounting estimate 会计估计
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Zowe*` 34.management representations 管理层声明
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C5}c?=#bdf d:Y!!LV-@L 38.error 错误
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[v@3|@ z\S#P|; 40.modified or additional procedures 修改或追加审计程序
cyM9[X4rC D-{;;<nIr` 41.misappropriation of assets 侵占资产
9v\x&h 2TFb!?/RQ 42.transactions without substance 虚假交易
U2v;[ >=] $|kq{@< 43.unusual pressures 异常压力
YmrrZ&]q v|!u]!JM 44.the suspected noncompliance 涉嫌存在违法行为
TLcev* \,UpFuU\ 45.materialiy 重要性
Dno]N +8<|P&fH 46.exceed the materiality level 超过重要性水平
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/"(`oe< 7+N0$0w%r 48.an acceptably low level 可接受水平
U yb -feG ]=gNA 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
y?6J%~\WP /M,C%.- 50.misstatements or omissions 错报或漏报
-_*ux! /)%$xi 51.aggregate 总计
O/XG}G.x| *F<Ar\f5 52.subsequent events 期后事项
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OO?;?? xK*G'3Ge 55.audit risk 审计风险
J-UqH3({Z, )r0XQa]@$ 56.detection risk 检查风险
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[ 1"\^@qRv# 57.inappropriate audit opinion 不适当的审计意见
,`pUz[wl ?&`PN<~2z 58.material misstatement 重大的错报
[Qw BSq8) <)68ol~< 59.tolerable misstatement 可容忍错报
.4[\%r\i 9ZD>_a 60.the acceptable level of detection risk 可接受的检查风险
nF5\iV .OM^@V~T 查看《
注会考试《审计》中的128个英文单词(二) 》
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