oq/G`{`\ Agh`]XQ2 1.audit
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LBvGZ<9 FQ%c~N 2.attestation 鉴证
iq#b#PYA HysS_/t~ 3.credibility 可信赖程度
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审计 ~na!@<zB{ h!@|RW&}qX 5.agreed-upon procedures 执行商定程序
/gcEw!JS Eh</? Qv\ 6.high levels of assurance 高水平保证
-Lu)'+ SEwku} 7.compilation 编制
V!%jf:k :%&Q-kk4! 8.reliability 可靠性
in <(g@Zg Ok5<TZ6t4k 9.relevance 相关性
S>G?Q_&}?D zIC;7 5# 10.professional skepticism 职业谨慎
YG:3Fhx0~ `=+^|Y} 11.objectivity 客观性
TlL^7f} A,CW_ 12. professional competence 专业胜任能力
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!J1rRPV NqHy%'R 14.audit engagement letter 业务约定书
m`#Od^vk yw[ # 15.recurring audit 连续审计
_$NIp `d v$~QCtc 16.the client 委托人
`0H g y= _LP/!D 17.change
CPA 更换
注册会计师 #1c]PX }<@j'Ok}. 18.the existing CPA 现任注册
会计师
dG QG!l+> Wc3kO'J 19.the successor CPA 后任注册
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注册会计师 ~ *:F{ R_]{2~J+ 21.issue the audit report 出具审计报告
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ZN"j%E{d UX-&/eScN 23.the board of directors 董事会
rWys'uc uZa9zs=}c 24.knowledge of the entity‘ s business 了解被审计单位情况
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: )}Q(Tl\$ 25.assess material misstatement risks评估重大错报风险
)m6M9eC MUOa@O, 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
=/<LSeLxH s,bERN7'yO 27.a general knowledge of —— 初步了解―――的情况
rG?>ltxB Qjx?ri// 28.a more knowledge of—— 进一步了解的情况
u&G.4QQF 4?N8R$ 29.the prior year‘s working papers 以前年度
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['z[ ]v[|B 30.minutes of meeting 会议纪要
u4z&!MT} f)]%.> 31.business risks 经营风险
FYs)MO tg^sCxz9] 32.appropriateness 适当性
_X~87 V)Z70J<' 33.accounting estimate 会计估计
EM>}0V Z,BC* 34.management representations 管理层声明
l4T7'U>` ntNI]~z& 35.going concern assumption 持续经营假设
*5bLe'^\|K d0'JC* 36.audit plan 审计计划
9a'-Y e \O/H< 37.significant audit areas 重点审计领域
.xf<=ep Cg*H.f%Mr 38.error 错误
zf3v5Hk Y*_)h\f 39.fraud舞弊
2r$#m* Kn+S, 1r 40.modified or additional procedures 修改或追加审计程序
$R<Me kyR*D1N&) 41.misappropriation of assets 侵占资产
^Rm "#mBcQ;QLV 42.transactions without substance 虚假交易
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@aJ!PV'ms j}b\Z9)! 45.materialiy 重要性
9@Cv5L?p\ R^{)D3 46.exceed the materiality level 超过重要性水平
)M2F4[vcb z;@*r}H 47.approach the materiality level 接近重要性水平
ZiLj=bh JTi!Xu5Jq 48.an acceptably low level 可接受水平
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RK w$- 7O 5nbEf9& 50.misstatements or omissions 错报或漏报
KZ~*Nz+H2 hY`\&@ 51.aggregate 总计
Fl(T\-Eu E7-@&=]v 52.subsequent events 期后事项
iR"N13 r'gOVi4t1* 53.adjust the financial statements 调整财务报表
Z|}G6]h w3jO6*_ M 54.perform additional audit procedures 实施追加的审计程序
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A47"R 55.audit risk 审计风险
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Now ^n0]dizB 56.detection risk 检查风险
@JdZ5Q 7gRgOzWfV 57.inappropriate audit opinion 不适当的审计意见
[9:9Ql_h +}jJ&Z9) 58.material misstatement 重大的错报
s+>:,U<A HaIM#R32T 59.tolerable misstatement 可容忍错报
W456!OHa (XoH,K?{z 60.the acceptable level of detection risk 可接受的检查风险
Uix6GT; # W"=ry3{ 查看《
注会考试《审计》中的128个英文单词(二) 》
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