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a H)aQ3T4N5 1.audit
审计 =7m}yDs6$ Qc[3Fq,f 2.attestation 鉴证
uP<0WCN u(OW gbA3 3.credibility 可信赖程度
}g3+{\x8 *loOiM\5a 4.audit of financial statements 财务报表
审计 /s-A?lw^2 v^ /Q 8Q 5.agreed-upon procedures 执行商定程序
+3a?`Z zNY)' 6.high levels of assurance 高水平保证
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P6Vk (ewe"N+ 7.compilation 编制
avy"r$v_& Y3h/~bM% 8.reliability 可靠性
BW"&6t#kA xl"HotsX-x 9.relevance 相关性
*26334B.R `;YU.* 10.professional skepticism 职业谨慎
uZZU{U9h RJy=pNztm 11.objectivity 客观性
XxDaz1 %lX%8Z$v 12. professional competence 专业胜任能力
.i^7|o: 2 o#,kGd 13.Senior/CPA-in-charge 项目经理
mKT>,M (;%|-{7e- 14.audit engagement letter 业务约定书
J*l4|^i< (_4;') 9 15.recurring audit 连续审计
L{E^?iX yQ3OL# 16.the client 委托人
W5^.-B,(K q %0Cg= 17.change
CPA 更换
注册会计师 G60R9y47c y7S4d~& 18.the existing CPA 现任注册
会计师
.XkMk|t8 [xh*"wT#g 19.the successor CPA 后任注册
会计师 4lqH8l. Fb/XC:AD 20.the preceding CPA前任
注册会计师 X[2[!)Rk 2"fO6!hh 21.issue the audit report 出具审计报告
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g~BoFc.V2~ q~L^au8 23.the board of directors 董事会
l88A=iLgv `z0{S! 24.knowledge of the entity‘ s business 了解被审计单位情况
2Bk$ lx7 ^FZ^6* 25.assess material misstatement risks评估重大错报风险
J(#mtj>v_ _5MNMVLwW 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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q$_at 27.a general knowledge of —— 初步了解―――的情况
tA$)cg+. YUQtMf9 28.a more knowledge of—— 进一步了解的情况
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工作底稿
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BrB q>s-Y| 30.minutes of meeting 会议纪要
[+w3J#K Z+pom7A"E 31.business risks 经营风险
DFO7uw1 X%bFN 32.appropriateness 适当性
Qp2I[Ioz3 ES<{4<Kpx 33.accounting estimate 会计估计
5efxEt>U N~pIC2Woo 34.management representations 管理层声明
CzV(cSS9- [!^-J}^g~\ 35.going concern assumption 持续经营假设
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|3K)$.6~ .+y>8h3{ 37.significant audit areas 重点审计领域
>QHo@Zqj( M }0eu(_| 38.error 错误
Q,Z*8FH= wA`"\MWm 39.fraud舞弊
7&O`p(j %~j2 ('Y 40.modified or additional procedures 修改或追加审计程序
<DH*~tLp2 Sd IX-k. 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
`\<37E\N} ^D@b;EyK 43.unusual pressures 异常压力
^*R(!P^ kW6%32 44.the suspected noncompliance 涉嫌存在违法行为
5j"1z1_& VohhQ 45.materialiy 重要性
oUx[+Gnv JO@Bf 46.exceed the materiality level 超过重要性水平
%;z((3F R.j1?\ 47.approach the materiality level 接近重要性水平
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'?o9VrO 48.an acceptably low level 可接受水平
'#O_}|ZN j1Yq5`ia 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
DhI>p0* T =He.fEy 50.misstatements or omissions 错报或漏报
y?30_#[dN ^_p%Yv 51.aggregate 总计
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k> =QV::/ 52.subsequent events 期后事项
b'x$2K;E (#(Or 53.adjust the financial statements 调整财务报表
TrE3S'EU#R S"snB/ 54.perform additional audit procedures 实施追加的审计程序
{bF1\S]2 c\cZ]RZ 55.audit risk 审计风险
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3WL)% 56.detection risk 检查风险
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K%.|'0 ARh6V&Hi- 57.inappropriate audit opinion 不适当的审计意见
3+OsjZ Aj"7q 58.material misstatement 重大的错报
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9w;?- 59.tolerable misstatement 可容忍错报
0vs0*;F; Sn3:x5H,l 60.the acceptable level of detection risk 可接受的检查风险
J/D|4fC d<o.o?Vc 查看《
注会考试《审计》中的128个英文单词(二) 》
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