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5? 1.audit
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& ty"|yA 2.attestation 鉴证
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6 Bj=lUn`T: 3.credibility 可信赖程度
t@&U2JaL>W v)b_bU]Hx 4.audit of financial statements 财务报表
审计 a2!U9->! GM~Ek]9C% 5.agreed-upon procedures 执行商定程序
t3qPocYQ _%@dlT? 6.high levels of assurance 高水平保证
(-no`j "t.Jv%0= 7.compilation 编制
0P5s'2w mn].8F 8.reliability 可靠性
x>cl$41!W xekU2u}WE 9.relevance 相关性
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0) 10.professional skepticism 职业谨慎
vg-Ah6BC{ 0h=}BCb+i 11.objectivity 客观性
qkM)zOZ^ C09rgEB\B 12. professional competence 专业胜任能力
`j1b5&N;7 y}F;~H~P 13.Senior/CPA-in-charge 项目经理
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kM Q=;Nn 14.audit engagement letter 业务约定书
&-$27 3'7] jj 15.recurring audit 连续审计
)ZW[$:wA O#do\:(b 16.the client 委托人
:R-_EY$k6 B? aMX,1 17.change
CPA 更换
注册会计师 2dyS_2u T4nWK!}z 18.the existing CPA 现任注册
会计师
k-N}tk/5 q^DQ9B 19.the successor CPA 后任注册
会计师 _f1;Hhoa O**~ Tj 20.the preceding CPA前任
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kC kz*6%Cg*~ 21.issue the audit report 出具审计报告
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!(F?Np Am .iC!Ttr 23.the board of directors 董事会
Eq?U$eE bZ>dr{%%e 24.knowledge of the entity‘ s business 了解被审计单位情况
A+MG?k>yg .k-t5d 25.assess material misstatement risks评估重大错报风险
a&Z,~Vp 8og8;#mnyr 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
3L CT-rp |vw],r6 27.a general knowledge of —— 初步了解―――的情况
Q!!u=}GYK bt};Pn{3 28.a more knowledge of—— 进一步了解的情况
A"O\u=! sVpET 29.the prior year‘s working papers 以前年度
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30.minutes of meeting 会议纪要
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N Ahg7 31.business risks 经营风险
8OMMV,QF >m:n6M'r 32.appropriateness 适当性
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X`(fJ', RrT`]1". 34.management representations 管理层声明
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, 35.going concern assumption 持续经营假设
sPMICIv| !9{hbmF# 36.audit plan 审计计划
)}7X4g6X id9 XwWV 37.significant audit areas 重点审计领域
\:g\?[ 3B='f"G 38.error 错误
WD_{bd) Peo-t*-06 39.fraud舞弊
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xQ 2rW9ja 40.modified or additional procedures 修改或追加审计程序
5UJ ?1"J m] yUcj{F 41.misappropriation of assets 侵占资产
@^<&LG5^ )4h|7^6ji 42.transactions without substance 虚假交易
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6oq5CD oq %gQUog 44.the suspected noncompliance 涉嫌存在违法行为
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(?g+.]Dt, 45.materialiy 重要性
V7}'g6X A|4om=MO 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
HI{h>g T 6"+9$nFyW 48.an acceptably low level 可接受水平
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tSux5yV "]uPke@ 50.misstatements or omissions 错报或漏报
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n YXZP-=fB>i 51.aggregate 总计
zy%0;% UmvnVmnv 52.subsequent events 期后事项
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)hl7)~S< 53.adjust the financial statements 调整财务报表
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W!R0:- JV@G9PT 56.detection risk 检查风险
S[2?,C<2= \b%c_e 57.inappropriate audit opinion 不适当的审计意见
QuG"]$ 0;@>jo6,! 58.material misstatement 重大的错报
kW2DKr-[ n?$c"} 59.tolerable misstatement 可容忍错报
#R:&Irh )XavhS~Ff 60.the acceptable level of detection risk 可接受的检查风险
pDYJLh-C Hi=</ Wy; 查看《
注会考试《审计》中的128个英文单词(二) 》
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