zVtNT@1K>u dWDf(SS 1.audit
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2.attestation 鉴证
DzK%$#{< >^+c s^jCM 3.credibility 可信赖程度
ZS?4<lXF :|E-Dx4F6H 4.audit of financial statements 财务报表
审计 (n~GKcA WH0$v#8`v 5.agreed-upon procedures 执行商定程序
PQ`~qM:3st oxgh;v* 6.high levels of assurance 高水平保证
^/v!hq_#%& 'wP\VCL2> 7.compilation 编制
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c4I`#_v ){ ,v&[ 8.reliability 可靠性
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=q 10.professional skepticism 职业谨慎
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l6d 11.objectivity 客观性
;kiL`K FaE,rzn)iD 12. professional competence 专业胜任能力
YA4;gH + `q(eB=6;[ 13.Senior/CPA-in-charge 项目经理
j= Ebk;6p \>GHc} 14.audit engagement letter 业务约定书
XCU>b[Cj, /?g:`NT 15.recurring audit 连续审计
m%G:|`f7 !Won<:.[0 16.the client 委托人
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CPA 更换
注册会计师 9 54O=9PQ dAj;g9N/h 18.the existing CPA 现任注册
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会计师 | ?])]F ZpTT9{PT=: 20.the preceding CPA前任
注册会计师 9H4NvB{ jV!9IK;HA. 21.issue the audit report 出具审计报告
f)/5%W7n} ag\xwS#i5H 22.expert 专家
WTP~MJ#C j* \gD 23.the board of directors 董事会
?#rejA: Y$ To)qo 24.knowledge of the entity‘ s business 了解被审计单位情况
y&$v@]t1 v*k}{M 25.assess material misstatement risks评估重大错报风险
\ZPmPu9^( /kKF|Hg`c 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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t=AY~ JVgV,4 1 27.a general knowledge of —— 初步了解―――的情况
0qUBt9rA +Tug.[A 28.a more knowledge of—— 进一步了解的情况
2PrUI;J$ +)eI8o0# 29.the prior year‘s working papers 以前年度
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XFU['BI ^dF?MQA<@ 30.minutes of meeting 会议纪要
K~B@8az ;"77?) 31.business risks 经营风险
*[^[!'kT& [Q5>4WY 32.appropriateness 适当性
O0VbKW0h3 v0}R]h~>\H 33.accounting estimate 会计估计
L]C|&KP SZ[,(h 34.management representations 管理层声明
`"* ]C "}(g3Iy 35.going concern assumption 持续经营假设
(dh{Gk4=+ +jPs0?}s 36.audit plan 审计计划
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n `x0GT\O2- 37.significant audit areas 重点审计领域
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@!UuK; 7"c^$fj 39.fraud舞弊
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`X06JTqf: RZ#~^5DiO 41.misappropriation of assets 侵占资产
18xT2f ^mA ^7jB 42.transactions without substance 虚假交易
XpLK0YI V"T48~Ue 43.unusual pressures 异常压力
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Pq@%MF]5 44.the suspected noncompliance 涉嫌存在违法行为
\q0wY7w )_\ZUem 45.materialiy 重要性
pSvqGJU3 Y%B:IeF} 46.exceed the materiality level 超过重要性水平
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)6:yn ).BZPyV< 48.an acceptably low level 可接受水平
drr n&y A+:X 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
v7ShXX: MY[QYBkn} 50.misstatements or omissions 错报或漏报
4*K~6Vh !BocF<U E 51.aggregate 总计
,W!v0*uxp& 7vRFF@eq} 52.subsequent events 期后事项
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cM= ?{W7~ #@*;Y(9Ol 54.perform additional audit procedures 实施追加的审计程序
Ch~2w)HAA yJj$ir i 55.audit risk 审计风险
h*2NFL~# sSM^net0 56.detection risk 检查风险
QR+{Yp 2,nVo^13} 57.inappropriate audit opinion 不适当的审计意见
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HFr#Ql>g O$2= Z 59.tolerable misstatement 可容忍错报
5V|D%t2N /Lf+*u>" 60.the acceptable level of detection risk 可接受的检查风险
m3cO{
1I #fy#G}c 查看《
注会考试《审计》中的128个英文单词(二) 》
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