WaVtfg$! t\{'F7 1.audit
审计 |:xYE{*)H #Ssx!+q? 2.attestation 鉴证
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+;D TarIPp 4.audit of financial statements 财务报表
审计 }L+L"l& aWWU4xe 5.agreed-upon procedures 执行商定程序
#\.,? A}9 GqaDL3Niqs 6.high levels of assurance 高水平保证
_aad=BrMK AX;8^6.F3 7.compilation 编制
)Ch2E|C?=8 TMlP*d# 8.reliability 可靠性
+e yc`J >VP=MbN 9.relevance 相关性
PE}:ybsX Bm.:^:&k 10.professional skepticism 职业谨慎
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0&0;5 11.objectivity 客观性
+cgSC5nR Rs-]N1V 12. professional competence 专业胜任能力
-@yh>8v }XV+gyG=@ 13.Senior/CPA-in-charge 项目经理
5iz{op<$, -:2$ % 14.audit engagement letter 业务约定书
rz wF~-m + V5sg#|& 15.recurring audit 连续审计
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f. 16.the client 委托人
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CPA 更换
注册会计师 ~$:|VHl TUV&vz{ 18.the existing CPA 现任注册
会计师
66/3|83Z 3D!5T8 @ 19.the successor CPA 后任注册
会计师 M)'HCnvs' Co (.:z~ 20.the preceding CPA前任
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PP;}e 21.issue the audit report 出具审计报告
qq) rd cC=[Saatsf 22.expert 专家
8jd;JPz@\ Sp@^XmX(S 23.the board of directors 董事会
*c~T@m~DR @ezH'y-v 24.knowledge of the entity‘ s business 了解被审计单位情况
@R/07&lBR s} UjGFP 25.assess material misstatement risks评估重大错报风险
Pz>s6 [ob @wpN6 / 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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"U!AlZ`g *5vV6][ 28.a more knowledge of—— 进一步了解的情况
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GN ]cDik o.w\l\ 30.minutes of meeting 会议纪要
"x=f=; KM}f:_J*lg 31.business risks 经营风险
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j ,TXTS*V? 32.appropriateness 适当性
l>Z5 uSG 7ePqmB<. 33.accounting estimate 会计估计
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CN#+U,NZV SH_(rQby 35.going concern assumption 持续经营假设
sm0x LZ a:"Uh** 36.audit plan 审计计划
|zQ4u Wc,~ { 37.significant audit areas 重点审计领域
wF <n= v@Gl|29_ 38.error 错误
^HV>`Pjd}= jX3,c%aQ5e 39.fraud舞弊
3a?o3= rqdE6y+^ 40.modified or additional procedures 修改或追加审计程序
(@%gS[] ]bj&bk# 41.misappropriation of assets 侵占资产
rs,2rSsg! 4SlADvGl 42.transactions without substance 虚假交易
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b~'"^ Bts* txiP!+3OWB 46.exceed the materiality level 超过重要性水平
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4*Q#0`um 47.approach the materiality level 接近重要性水平
Po ZuMF 9cf:pXMi 48.an acceptably low level 可接受水平
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]|MEx{BG- 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
EQf[, pPc TrN' 50.misstatements or omissions 错报或漏报
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]}U*_rM: clNkph 52.subsequent events 期后事项
p?B=1vn-2 vg3=8># 53.adjust the financial statements 调整财务报表
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c|M6<} 54.perform additional audit procedures 实施追加的审计程序
Z?%zgqTXb +pR[U4$ 55.audit risk 审计风险
!q9+9 *6 #=6E\&NC 56.detection risk 检查风险
S-k8jm ,=Mt`aN 57.inappropriate audit opinion 不适当的审计意见
c2&q*]?l; c17_2 @N 58.material misstatement 重大的错报
yp$_/p O=2 rcMwFE?|xq 59.tolerable misstatement 可容忍错报
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nHm}zOLc T;,cN7>>O 查看《
注会考试《审计》中的128个英文单词(二) 》
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