d8&T62Dnd4 1B~[L 5p9 1.audit
审计 0HDL;XY6 i
lwI qj 2.attestation 鉴证
4oN*J +"=+ , nW)A/?} 3.credibility 可信赖程度
6!v$"u|[!' T}K@ykT 4.audit of financial statements 财务报表
审计 Ym
1; /' 41I2t(H @z 5.agreed-upon procedures 执行商定程序
K$5mDScoJ ["15~9 6.high levels of assurance 高水平保证
7|(o=+
Bt
?fQ8Ff 7.compilation 编制
b ; U
?4#wVzuzA 8.reliability 可靠性
6)_h'v<|M 64t: 9.relevance 相关性
~;0W
+ U2jlDx4yg 10.professional skepticism 职业谨慎
YA~`R~9d ISg-?h/ 11.objectivity 客观性
C%AN4Mo M
C%!>,tC 12. professional competence 专业胜任能力
2j=HxE \2
M{R 13.Senior/CPA-in-charge 项目经理
QUWx\hqE ? s[!JeUA 14.audit engagement letter 业务约定书
BB.120v&N zh9B8r)C 15.recurring audit 连续审计
xPz Bbe $~NB
.SY 16.the client 委托人
oT"7O5v BF /4 17.change
CPA 更换
注册会计师 )3)x/WM %:\GYs(Y 18.the existing CPA 现任注册
会计师
cRP!O|I`]
>)VWXv0 19.the successor CPA 后任注册
会计师 eHUb4,%P vCn\_Nu;W& 20.the preceding CPA前任
注册会计师 c=33O,_ AU<A\ 21.issue the audit report 出具审计报告
Bs^p!4=
NGmXF_kqN 22.expert 专家
YqYobL*q/ rs,:pU 23.the board of directors 董事会
petq6)g? o&Y
R\BI/ 24.knowledge of the entity‘ s business 了解被审计单位情况
Q; BD|95nl
U_~r0 25.assess material misstatement risks评估重大错报风险
kyr=q-y LrdX^_,nt 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
_^`TG]F ]~4*ak=)5\ 27.a general knowledge of —— 初步了解―――的情况
! l"*DR ()zn8_z 28.a more knowledge of—— 进一步了解的情况
'}E"Mdb ftP]WGSS> 29.the prior year‘s working papers 以前年度
工作底稿
fK+[r1^ M\r=i>(cu 30.minutes of meeting 会议纪要
3W}qNY;J ]s`cn}d 31.business risks 经营风险
=H?^G[ y ORFi0gFbA 32.appropriateness 适当性
c"zE v-}B
T+ 33.accounting estimate 会计估计
QT\"r T9# ~{q;
-& 34.management representations 管理层声明
RSIhZYA Su*Pd; 35.going concern assumption 持续经营假设
Xuj=V?5 6
yXN7L==x 36.audit plan 审计计划
2D4c|R@+ YZz8xtM<2 37.significant audit areas 重点审计领域
)zu m.6pT a#m T@l\ 38.error 错误
M7//*Q'? =:m6ge@C&H 39.fraud舞弊
~>rnq7j G@rV9 40.modified or additional procedures 修改或追加审计程序
RU\MT'E>(
e%^PVi 41.misappropriation of assets 侵占资产
'S6JpWG1 >g2Z t;*@w 42.transactions without substance 虚假交易
CW?R7A/ As(6E}{S 43.unusual pressures 异常压力
%[BOe4[
Y
9@
2d 44.the suspected noncompliance 涉嫌存在违法行为
)V9
wU1. lLN5***47J 45.materialiy 重要性
wQ '_, d WTwura, 46.exceed the materiality level 超过重要性水平
r(I&`kF< AhQsv.t 47.approach the materiality level 接近重要性水平
4']eJ==OH 3($tD
*!o 48.an acceptably low level 可接受水平
Je=k.pO1 YeB)]$'?u` 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
L+.-aB2!d (~]0)J 50.misstatements or omissions 错报或漏报
\8/$ZEom W&e}*
51.aggregate 总计
$pj;CoPm OVEQ^\Q5D 52.subsequent events 期后事项
j "e]Ui 5N$O 53.adjust the financial statements 调整财务报表
'(SqHP|8&g t ]P^6jw' 54.perform additional audit procedures 实施追加的审计程序
1!A'mkk8 T:S[[#f{5 55.audit risk 审计风险
}W
nvz;]B 5KL??ao- 56.detection risk 检查风险
=&y6mQ ,XsBm+Q( 57.inappropriate audit opinion 不适当的审计意见
+%)bd FTcXjWBPF9 58.material misstatement 重大的错报
Y#rd'
8 a+P^?N 59.tolerable misstatement 可容忍错报
l*+9R =
o_zsDv 60.the acceptable level of detection risk 可接受的检查风险
?J28@rM @^,9O92l 查看《
注会考试《审计》中的128个英文单词(二) 》
U2*kuP+n y#-~L-J_R