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& gdu8O!9) 1.audit
审计 19u'{/Y" rl
0sN5n 2.attestation 鉴证
2&f]v`|M| VZ`L-P$AF 3.credibility 可信赖程度
t_-1sWeA! xMAfa>]{n 4.audit of financial statements 财务报表
审计 4+Sq[Rv0 Vd-\_VP20 5.agreed-upon procedures 执行商定程序
B} %B4&Ij fI5]ed eS 6.high levels of assurance 高水平保证
meHnT9a^ $\0%"S 7.compilation 编制
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H\! W3XVr& 8.reliability 可靠性
GvL)SVv? 6[dLj9 G% 9.relevance 相关性
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-,4Iu% h@5mVTb}i 10.professional skepticism 职业谨慎
SD "' `kn 'RZR 11.objectivity 客观性
7gL N7_2 4xg7oo0iJ 12. professional competence 专业胜任能力
l Ikh4T6i [Ch)6p 13.Senior/CPA-in-charge 项目经理
H8V${&!ho yEnurq%J 14.audit engagement letter 业务约定书
%6\e_y% X*'tJN$ 15.recurring audit 连续审计
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>IL[eiiPG 16.the client 委托人
&i&k 4 ^^u{W|'CaH 17.change
CPA 更换
注册会计师 s~@4 gD"]uj< 18.the existing CPA 现任注册
会计师
/'V(F* g nN=o/z d 19.the successor CPA 后任注册
会计师 bZ-"R 6a$ %_rdO(
20.the preceding CPA前任
注册会计师 3;wAm/Z:Q 4,8=0[eRG 21.issue the audit report 出具审计报告
E4a`cGb Sn I-dXNF 22.expert 专家
tgy= .o] bbDl?m&bq 23.the board of directors 董事会
i'GBj,: W6_~.m"b 24.knowledge of the entity‘ s business 了解被审计单位情况
5BSh`r Zc_%hQf2A 25.assess material misstatement risks评估重大错报风险
'[E|3K5d VJK?"mX 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
K3uNR w .?L&k|wX- 27.a general knowledge of —— 初步了解―――的情况
)20jZm* +d7sy0 28.a more knowledge of—— 进一步了解的情况
OF$0]V K.y2 $b/ 29.the prior year‘s working papers 以前年度
工作底稿
,]1oG=`3v E?{{z4 30.minutes of meeting 会议纪要
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zYCrfr 31.business risks 经营风险
wT;3>%Mtr Ck71N3~W 32.appropriateness 适当性
X@;o<2^ ,G";ny[$ 33.accounting estimate 会计估计
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^/ -8j<`(M'5 34.management representations 管理层声明
4eZ AS 5\X.%L* 35.going concern assumption 持续经营假设
>k:BG{$Kae 5_bIc=L1 36.audit plan 审计计划
{s=n "*Qp) o5!"dxR 37.significant audit areas 重点审计领域
aq'dC=y {`2R<O 38.error 错误
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39.fraud舞弊
q|*}>=NX e,Ih7-=Er, 40.modified or additional procedures 修改或追加审计程序
t7A ' :lF[k`S T 41.misappropriation of assets 侵占资产
udRum7XW3 tVSURYA8 42.transactions without substance 虚假交易
@x9DV{j)V mcbr3P 43.unusual pressures 异常压力
eBZa9X$ hD~P)@^ 44.the suspected noncompliance 涉嫌存在违法行为
Kd2?9gaw [x`trypg 45.materialiy 重要性
'ZyHp=RN) BUH~aV 46.exceed the materiality level 超过重要性水平
L@ ,-V eY3l^Su1 47.approach the materiality level 接近重要性水平
HPc7Vo( ?{bF3Mz= 48.an acceptably low level 可接受水平
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%+PWcCmn 0_Gi1) 50.misstatements or omissions 错报或漏报
Va^AEuzF d3A= (/>D 51.aggregate 总计
:} r^sD Y2&>;ym! 52.subsequent events 期后事项
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ztSP4lW 53.adjust the financial statements 调整财务报表
R<}WNZl "qEi$a&] 54.perform additional audit procedures 实施追加的审计程序
fz%I'+! ;>*l?m-S@n 55.audit risk 审计风险
{`Ekv/XWa )@-v6;7b0 56.detection risk 检查风险
"=cWcztiP DqgYc[UGA 57.inappropriate audit opinion 不适当的审计意见
`;[j`v8O ~ vD7BO` 58.material misstatement 重大的错报
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>;Q<8rh 59.tolerable misstatement 可容忍错报
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xFA 60.the acceptable level of detection risk 可接受的检查风险
?k lV;+ (kpn"]^' 查看《
注会考试《审计》中的128个英文单词(二) 》
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