s:+HRJD| ~=:2~$gsn 1.audit
审计
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[DZqCo 2.attestation 鉴证
R9Sf!LR ]V36-%^ 3.credibility 可信赖程度
ItI0x Zc'|!pT _ 4.audit of financial statements 财务报表
审计 VG_uxKY qoC]#M$oo# 5.agreed-upon procedures 执行商定程序
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CmEpir{}( iHAU|`'N) 7.compilation 编制
K8HIuQ!= rv9B}%e 8.reliability 可靠性
TB7>s~)47E 0xJ7M. 9.relevance 相关性
4q>7OB:e D]IBB>F 10.professional skepticism 职业谨慎
@$qOW '|l%rv 11.objectivity 客观性
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<{i b4>``n 12. professional competence 专业胜任能力
C:`;d&d Y^52~[w~ 13.Senior/CPA-in-charge 项目经理
oZTgN .q 'lJEHz\ 14.audit engagement letter 业务约定书
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KH7VR^;mk x_*%*H 16.the client 委托人
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5FZgN 17.change
CPA 更换
注册会计师 *YWk1Cwjo I@2 uF- 18.the existing CPA 现任注册
会计师
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会计师 GCDwWCxh sI_7U^"[ 20.the preceding CPA前任
注册会计师 .%=V">R %Y~>Jl 21.issue the audit report 出具审计报告
NXpmT4 &59F8JgJ 22.expert 专家
_V@WNo%B LL&ud_Y 23.the board of directors 董事会
5W/{h q8}} |0`hE;Kt7 24.knowledge of the entity‘ s business 了解被审计单位情况
7kKuZW@K- (n,u|}8Y 25.assess material misstatement risks评估重大错报风险
{7*>Cv} ,57$N&w 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
e}'gvm vw2`:]Q+ 27.a general knowledge of —— 初步了解―――的情况
>ys[I0bo k1)%.pt% 28.a more knowledge of—— 进一步了解的情况
NzQ9Z1Mxy rcV-_+KE(B 29.the prior year‘s working papers 以前年度
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^$v3eKA *U;'OWE[ 30.minutes of meeting 会议纪要
dBSbu=^$ ) ,apNwkY 31.business risks 经营风险
G8nrdN-9 }bH$O% 32.appropriateness 适当性
!Uh2}ic cvnB!$eji 33.accounting estimate 会计估计
>I}9LyZt @@@=}!<H= 34.management representations 管理层声明
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|?d#eQ9a #`(WUn0H? 37.significant audit areas 重点审计领域
'fx UV<K& !d,8kG 38.error 错误
N|mJg[j@7 :w`3cwQ 39.fraud舞弊
'$G"[ljr 7ER|'j 40.modified or additional procedures 修改或追加审计程序
?^i1_v7 Bi -`+<{NHv\ 41.misappropriation of assets 侵占资产
Q8D&tJg ]}Z4P-"t 42.transactions without substance 虚假交易
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`$5D.b 43.unusual pressures 异常压力
#*9-d/K 6KHN&P 44.the suspected noncompliance 涉嫌存在违法行为
,HB2hHD IvHh4DU3Z 45.materialiy 重要性
ht =P\E \3Pv# ) 46.exceed the materiality level 超过重要性水平
qJPT%r %zBCq"y 47.approach the materiality level 接近重要性水平
&Lm-()wb xYfD()w<I 48.an acceptably low level 可接受水平
eS+g| $cW GsQ*4=C 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
KS}hU~ q[3x2sR 50.misstatements or omissions 错报或漏报
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S 'G&{GVbXY 51.aggregate 总计
dY7'OAUyVl dq\FBwfe 52.subsequent events 期后事项
R=Zn -q NGC,lv 53.adjust the financial statements 调整财务报表
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Fmyj*)J[Z A#8q2n270* 55.audit risk 审计风险
"_|oW n 2P#=a?~[ 56.detection risk 检查风险
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:: 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
+Hvc_Av'' )s_n 59.tolerable misstatement 可容忍错报
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\Ig68dFf% bmgn cwlz 查看《
注会考试《审计》中的128个英文单词(二) 》
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