x,-75 ITBE|b 1.audit
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kzLsoZ!I )akoa,#%6c 3.credibility 可信赖程度
2zb"MEOS5 %$L{R 4.audit of financial statements 财务报表
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4VSU8tK|N] ;^*W+,4WB 6.high levels of assurance 高水平保证
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>GRxHK@G 4HlQ&2O%# 8.reliability 可靠性
t~XN}gMxw NLqzi%s 9.relevance 相关性
TJRCH>E[a KRzAy)8 10.professional skepticism 职业谨慎
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11.objectivity 客观性
ZE}}W_ ~>|ziHx 12. professional competence 专业胜任能力
4B.*g-L /8S>;5hvK@ 13.Senior/CPA-in-charge 项目经理
VPo".BvG6 L8B!u9% 14.audit engagement letter 业务约定书
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y6a3tG |L ev.,,Ph 16.the client 委托人
ZECfR>`x ktIFI`@w) 17.change
CPA 更换
注册会计师 ]/v[8dS(l MQ2}EY*A 18.the existing CPA 现任注册
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19.the successor CPA 后任注册
会计师 ?J0y| g_bLl)g< 20.the preceding CPA前任
注册会计师 ob]w;" hZb_P\1X 21.issue the audit report 出具审计报告
RRJ%:5& jP.dDYc 22.expert 专家
8s@3hXD& PKz':_| 23.the board of directors 董事会
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0y\Z9+G: 24.knowledge of the entity‘ s business 了解被审计单位情况
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Kg]J/|0\ 25.assess material misstatement risks评估重大错报风险
~xTt204S h(DTa 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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z 2=}FBA,2 27.a general knowledge of —— 初步了解―――的情况
Q>z8IlJ} V7/Rby Q 28.a more knowledge of—— 进一步了解的情况
i|kRK7[6B #'}*dy/ 29.the prior year‘s working papers 以前年度
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{!`6zBsP kJR`:J3DJ 30.minutes of meeting 会议纪要
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tp36 TE 31.business risks 经营风险
Lw,h+@0 x{n=;JD 32.appropriateness 适当性
0g;|y4SN= 8P`"M#fI 33.accounting estimate 会计估计
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34.management representations 管理层声明
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^.y\(= ,!9zrYi} 36.audit plan 审计计划
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"e+W@C 37.significant audit areas 重点审计领域
khd4ue$ Wp,R^d 38.error 错误
)/P}?`I uAk.@nfiEv 39.fraud舞弊
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gvZV-< 40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
~#/ 9BB=YnKE 42.transactions without substance 虚假交易
2<6UwF Y-9I3?ar 43.unusual pressures 异常压力
.)3 <Q}> {`_i` 44.the suspected noncompliance 涉嫌存在违法行为
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SX#&5Ka/ C#pjmT_ 46.exceed the materiality level 超过重要性水平
CN?gq^ s#MPX3itK 47.approach the materiality level 接近重要性水平
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+,l-Nz (?];VG 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
ig"L\ C"T bd`P0f? 50.misstatements or omissions 错报或漏报
T>>c2$ x 62u4-}JzF 51.aggregate 总计
Zd&S@Z @nf`Gw ; 52.subsequent events 期后事项
8k79&| Va8&Z 53.adjust the financial statements 调整财务报表
n@w%Zl -qoH,4w 54.perform additional audit procedures 实施追加的审计程序
X?Au/ B<-Wea 55.audit risk 审计风险
pk~WrqK} TC"<g 56.detection risk 检查风险
MQ4KdqgP %)wjR/o 57.inappropriate audit opinion 不适当的审计意见
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r =">NQ)98u 59.tolerable misstatement 可容忍错报
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P=zk .^g p? 60.the acceptable level of detection risk 可接受的检查风险
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3CJwj 查看《
注会考试《审计》中的128个英文单词(二) 》
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