OsuSx^} ^ZZ@!Udy 1.audit
审计 Bf}0'MK8zQ gZuR4Ti 2.attestation 鉴证
~d1RD R=f5:8D<- 3.credibility 可信赖程度
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cSVR ZCq\Zk1O& 4.audit of financial statements 财务报表
审计 PyJblW OaVL NA^{ 5.agreed-upon procedures 执行商定程序
G`<1>%"F gA8u E 6.high levels of assurance 高水平保证
:<|fZa4!" :zTj"P>"I 7.compilation 编制
z:q'?{`I d=Ihl30m 8.reliability 可靠性
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9.relevance 相关性
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)1:*>@ mi3q1npb7[ 10.professional skepticism 职业谨慎
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u(Q(UuI A=>6$L];' 12. professional competence 专业胜任能力
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WxI]Fcb< /]UNN~( 14.audit engagement letter 业务约定书
)"Yah wH5O>4LO 15.recurring audit 连续审计
W;*vcbP 1;sAt;/W8 16.the client 委托人
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CPA 更换
注册会计师 cnO4NUDv oieLh"$ 18.the existing CPA 现任注册
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X%0PGZ {;gWn'aq 19.the successor CPA 后任注册
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注册会计师 .jU0Hu{F4 O-m}P 21.issue the audit report 出具审计报告
8i~'~/x 2{qG 22.expert 专家
RB@gSHOc? aj~@r3E; 23.the board of directors 董事会
*/qc%!YV9 Xm+3`$< 24.knowledge of the entity‘ s business 了解被审计单位情况
Icb;Yzt <GlV!y 25.assess material misstatement risks评估重大错报风险
Z@Z`8M@Q, [aUT # 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
BuO J0$ JVCgYY({KQ 27.a general knowledge of —— 初步了解―――的情况
KAaeaiD f;6d/?= ~ 28.a more knowledge of—— 进一步了解的情况
)W#g@V)> -igZU>0B_ 29.the prior year‘s working papers 以前年度
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e/%YruzS a,\u|T:g 30.minutes of meeting 会议纪要
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{x$#5PW *38\&"s4_ 32.appropriateness 适当性
X~b+LG/ ZPFTNwf 33.accounting estimate 会计估计
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.;Yei6H 09i[2n;O 35.going concern assumption 持续经营假设
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cQ* <o`]wOrl 36.audit plan 审计计划
|bUmkw ou4?`JF)- 37.significant audit areas 重点审计领域
Jx7^|A Ee| y[y, 38.error 错误
<<6#Uz.1 &WS%sE{p_ 39.fraud舞弊
9&jNdB TR7TF]itb 40.modified or additional procedures 修改或追加审计程序
[X\2U4 AX?6Q4Gq1 41.misappropriation of assets 侵占资产
M6n.uho/ 6f1Y:qK'@ 42.transactions without substance 虚假交易
.v!e=i}. j(N9%/4u 43.unusual pressures 异常压力
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QJ'C?hn xJlq2cK 45.materialiy 重要性
\|s/_35( J>&GP#7} 46.exceed the materiality level 超过重要性水平
}3e+D R'U(]&e.j 47.approach the materiality level 接近重要性水平
ObnB6ShKi OC.@C}u 48.an acceptably low level 可接受水平
rZ7 Ihof =@ RVLml 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
v.J#d>tvf gE#,QOy 50.misstatements or omissions 错报或漏报
%UhF=C S6I8zk)Z4 51.aggregate 总计
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\U8Vsx1tl ^%.<(:k[L 53.adjust the financial statements 调整财务报表
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6OUjc .`9KB3 55.audit risk 审计风险
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73X]|fy 56.detection risk 检查风险
otx7J\4 bv0 %{u& 57.inappropriate audit opinion 不适当的审计意见
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c+c^F/ 9yPB)&"EF 59.tolerable misstatement 可容忍错报
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u ""=9>0 X"sN~Q.0 查看《
注会考试《审计》中的128个英文单词(二) 》
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