`j(-y`fo O`'r:W 1.audit
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%t\ 2.attestation 鉴证
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Ne|H$N 3.credibility 可信赖程度
Bpdx]5qfK ]t.6bb4 4.audit of financial statements 财务报表
审计 ??? ;H W< :7z 5.agreed-upon procedures 执行商定程序
S0p[Kt G>j4b}e 6.high levels of assurance 高水平保证
@x/D8HK2 \t%rIr 7.compilation 编制
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@SH$QUM( c>yqq' 9.relevance 相关性
s92SN F}g yq\p%z$: 10.professional skepticism 职业谨慎
7eQc14 hBNA,e: 11.objectivity 客观性
Zf8_ko;|:- ~Jx0#+z9V 12. professional competence 专业胜任能力
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{Af 3N 13.Senior/CPA-in-charge 项目经理
"DU1k6XC 0m&W: c 14.audit engagement letter 业务约定书
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; DjveMs$d 15.recurring audit 连续审计
h4k.1yH; Q*8=^[x 16.the client 委托人
N9gbj%+ }ujl2uhM 17.change
CPA 更换
注册会计师 ,p[9EW*8 eaCh;IpIf 18.the existing CPA 现任注册
会计师
4~mmP.c PNhxF C. 19.the successor CPA 后任注册
会计师 y-#01Z ~SR9*< 20.the preceding CPA前任
注册会计师 &u~#bDh zpBkP-%}E 21.issue the audit report 出具审计报告
$ {5|{` l"1at eM3 22.expert 专家
2 s<uT 'MY0v_ 23.the board of directors 董事会
eeu;A,@U [7@9wa1v! 24.knowledge of the entity‘ s business 了解被审计单位情况
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< r7s,][& IH$ZPux 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
'fr~1pmx#3 CH+mzy 27.a general knowledge of —— 初步了解―――的情况
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xmBGZ4f% 28.a more knowledge of—— 进一步了解的情况
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hmM2c15T5 ]@9ZUtU,;N 30.minutes of meeting 会议纪要
&_W~d0 Xjs`iK=w 31.business risks 经营风险
[ T!0ka UTR`jXCg 32.appropriateness 适当性
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~)tMJ ~3,k8C"pRq 33.accounting estimate 会计估计
~"}o^#@DwJ j$Wd[Ja+O 34.management representations 管理层声明
%+0V0. t)4AQ 35.going concern assumption 持续经营假设
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@,(M`i} 36.audit plan 审计计划
>N8*O3 d_aHUmI^" 37.significant audit areas 重点审计领域
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fOR8 g8L{xwx< 38.error 错误
c01i!XS L wP 39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序
"#G`F ?`T-A\A= 41.misappropriation of assets 侵占资产
()o[(Hx+ph r%412# 42.transactions without substance 虚假交易
AtYqD<hl: T3,}CK#O 43.unusual pressures 异常压力
Z+g9!@'a /lDei} 44.the suspected noncompliance 涉嫌存在违法行为
j`:D BO&)\ 2 pmqP-pKd 45.materialiy 重要性
(L'|n*Cr r}i}4K[1 46.exceed the materiality level 超过重要性水平
S:8 WBY] M >vKOG@I 47.approach the materiality level 接近重要性水平
^\C Fke= 5N(OW:M 48.an acceptably low level 可接受水平
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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
*~0U4kw+ 7^W(e s 50.misstatements or omissions 错报或漏报
p-XO4Pc6 4=qZ Z>[t 51.aggregate 总计
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V_/.]zQA &M{;[O{ 53.adjust the financial statements 调整财务报表
a4\j.(w)$D +=K =B 54.perform additional audit procedures 实施追加的审计程序
?Sr7c|a2 s`gfz}/ 55.audit risk 审计风险
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6_g:2=6S sf"vi i,1A 57.inappropriate audit opinion 不适当的审计意见
}inV)QQ TyY%<NCIb 58.material misstatement 重大的错报
~'v9/I-" JA~q}C7A7o 59.tolerable misstatement 可容忍错报
-car>hQq K.Tob,5` 60.the acceptable level of detection risk 可接受的检查风险
kgh0 M;9s 查看《
注会考试《审计》中的128个英文单词(二) 》
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