;uqi BSg3 1.audit
审计 %Pk@`t (3 0V'XE1h 2.attestation 鉴证
?YnB:z*eV G V% @A 3.credibility 可信赖程度
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h'omU7 4.audit of financial statements 财务报表
审计 0y=lf+xA* z?(QM: 5.agreed-upon procedures 执行商定程序
D__*?frWpW I(+%`{Wv 6.high levels of assurance 高水平保证
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3T bYy7Ul6] 7.compilation 编制
8-q4'@( Wp//SV 8.reliability 可靠性
$ !:xjb Ryi%}! 9.relevance 相关性
d0-T\\U =T|m#*{.L 10.professional skepticism 职业谨慎
0zXF{5Up Z|zT%8.8N 11.objectivity 客观性
kSO:xS0 _N ASaNac-3 12. professional competence 专业胜任能力
3mXRLx=0> tnC,1HV0[ 13.Senior/CPA-in-charge 项目经理
# |,c3$ Ve4@^Jy; 14.audit engagement letter 业务约定书
t+n+_X <_-8)abK 15.recurring audit 连续审计
8[H)tKf8 >FReGiK$T 16.the client 委托人
CM+/.y T rTM0[2N 17.change
CPA 更换
注册会计师 usI$ u'aWvN y+ 18.the existing CPA 现任注册
会计师
{iVmae Eo_;Nc 19.the successor CPA 后任注册
会计师 mjbV^^> _~uYNvmg 20.the preceding CPA前任
注册会计师 [HQ Bx`3TS go5l<:9 21.issue the audit report 出具审计报告
_eMY? n }4L q^$ 22.expert 专家
4$8\IJ7G ,98`tB0 23.the board of directors 董事会
4GqE%n+ta~ LArfX,x3i 24.knowledge of the entity‘ s business 了解被审计单位情况
6#1:2ZHKG H?j!f$sw 25.assess material misstatement risks评估重大错报风险
pc/]t^]p .l~g`._ 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
firiYL"=44 `i3fC&?C 27.a general knowledge of —— 初步了解―――的情况
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90* w}``2djR'W 29.the prior year‘s working papers 以前年度
工作底稿
'@eH)wh@m) !gFUC<4bu 30.minutes of meeting 会议纪要
</Ry4x^A /&G )IY]g 31.business risks 经营风险
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'uS9W 32.appropriateness 适当性
]$?\,` "\1QJ 33.accounting estimate 会计估计
BH`GUIk O,?aVgY 34.management representations 管理层声明
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7NDjXcuq UJ6zgsD1b? 37.significant audit areas 重点审计领域
5mB'\xGO2 ~F=,)GE 38.error 错误
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39.fraud舞弊
oY0`igH :Y2J7p[+ 40.modified or additional procedures 修改或追加审计程序
T&~7*j(|e d3K-| 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
;OfZEy>7 YR}By;Bq 43.unusual pressures 异常压力
(w{C*iB c-hhA%@Wq 44.the suspected noncompliance 涉嫌存在违法行为
qI#ow_lL# JLH,:2 45.materialiy 重要性
*q |3QHZ $yg=tWk 46.exceed the materiality level 超过重要性水平
&[|P/gj#> {Qr0pjE7R 47.approach the materiality level 接近重要性水平
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zCdzxb_h" ZP^7`q)6 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
2OQDG7#Kc '`fz|.|cbB 50.misstatements or omissions 错报或漏报
A%c)=(, }g|)+V\A 51.aggregate 总计
7O.{g KK4"H]!. 52.subsequent events 期后事项
7JHS8C<] VPqMbr"L[ 53.adjust the financial statements 调整财务报表
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s/J/kKj*s e<[0H 8 55.audit risk 审计风险
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[#-!&> -*r]9f6x 57.inappropriate audit opinion 不适当的审计意见
]J* y`jn &\/b(|> 58.material misstatement 重大的错报
duk:: |{F uepL"%.@7| 59.tolerable misstatement 可容忍错报
@Xb>GPVe#L ]~A<Q{ 60.the acceptable level of detection risk 可接受的检查风险
p3YF r(::3TF%#q 查看《
注会考试《审计》中的128个英文单词(二) 》
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