,V{Bpr imB/P M 1.audit
审计 DQ c pIV HYv-5:B 2.attestation 鉴证
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L%?zH \+:`nz3m 3.credibility 可信赖程度
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Vt:\llsin 4.audit of financial statements 财务报表
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% 5.agreed-upon procedures 执行商定程序
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iNfCR 6.high levels of assurance 高水平保证
!/X>k{ AtxC(gm 1 7.compilation 编制
n(CM)(ozU XV,ce~ro[ 8.reliability 可靠性
?8;WP& 4JXJ0T ar 9.relevance 相关性
fUZCP*7> MPF({Pnx7 10.professional skepticism 职业谨慎
O9N+<sU=X f*T}Ov4 11.objectivity 客观性
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Y uO1^nK 12. professional competence 专业胜任能力
y.(m#&T ]cWQ9 13.Senior/CPA-in-charge 项目经理
D[4%CQ1m F*-'8~T 14.audit engagement letter 业务约定书
5'%O]~ fB'Jo<C 15.recurring audit 连续审计
dTte4lh ft0tRv(s: 16.the client 委托人
L=P8; Gj) ^==Tv+T9U 17.change
CPA 更换
注册会计师 s!1/Bm|_T @g*[}`8]y 18.the existing CPA 现任注册
会计师
Y@qugQM> o@C|*TXN 19.the successor CPA 后任注册
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注册会计师 /UaQ2h\ 6="o&! 21.issue the audit report 出具审计报告
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}P[ i~*6JB| 22.expert 专家
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Ky N/ 1`l(H4 23.the board of directors 董事会
eKU4"XTk h]IoH0/ 24.knowledge of the entity‘ s business 了解被审计单位情况
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<pFj^ 25.assess material misstatement risks评估重大错报风险
-^8OjGat Lmw)Ts> 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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Ae! ^;?w<9Y 27.a general knowledge of —— 初步了解―――的情况
+aqQa~}r }g[Hi` 28.a more knowledge of—— 进一步了解的情况
`iEYq0} T8x /&g'' 29.the prior year‘s working papers 以前年度
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:R3&R CTZ 30.minutes of meeting 会议纪要
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{me<\( 31.business risks 经营风险
S'>KGdF }"q#"s 32.appropriateness 适当性
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0XE(v c! =w:H9uj6F 34.management representations 管理层声明
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7dlMDHp\Y n"R$b: 36.audit plan 审计计划
7JY9#+?p> "`'+@KlE 37.significant audit areas 重点审计领域
'z+Pa^)v r8A'8g4cM 38.error 错误
+RK/u Eh"Y<]$ 39.fraud舞弊
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eOdE+ DvA#zX[ 40.modified or additional procedures 修改或追加审计程序
j}8^gz] /N@NT/.M< 41.misappropriation of assets 侵占资产
7mb5z/N Q1H.2JXr 42.transactions without substance 虚假交易
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>as+#rz1p 43.unusual pressures 异常压力
lHu/pSu@k M2.*]AL 44.the suspected noncompliance 涉嫌存在违法行为
Q0Gfwl 9AD0|,g 45.materialiy 重要性
4dh>B>Q kC'm |Y@T 46.exceed the materiality level 超过重要性水平
FE06,i\{ `"$9L[> 47.approach the materiality level 接近重要性水平
>q&e.-qL /&!o]fU1C 48.an acceptably low level 可接受水平
9,}Z1 f\% bnE&-N* 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
s2nZW pIy TI8EW 50.misstatements or omissions 错报或漏报
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Pfm B{ rj<-sfs 52.subsequent events 期后事项
LC0-O1 @*$"6!3s5 53.adjust the financial statements 调整财务报表
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D' :vC+}.{p 55.audit risk 审计风险
%\%&1 \,`iu=YZv 56.detection risk 检查风险
Q2!RFtXV +H!aE} 57.inappropriate audit opinion 不适当的审计意见
d-]!aFj|U @_h=,g#@ 58.material misstatement 重大的错报
4_4|2L3 [,|4%Y 59.tolerable misstatement 可容忍错报
Ej`G( B^x}=Z4 60.the acceptable level of detection risk 可接受的检查风险
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Jj 查看《
注会考试《审计》中的128个英文单词(二) 》
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