S/4r\6 ]78!!G[` 1.audit
审计 byGn,m vvq/ 2.attestation 鉴证
*}cSE|S% h/2/vBs 3.credibility 可信赖程度
u7s"0f` $.rzc]s 4.audit of financial statements 财务报表
审计 L0Y0&;y|R mnjs(x<m 5.agreed-upon procedures 执行商定程序
83 I-X95 8#X_# 6.high levels of assurance 高水平保证
nPFwPk8=M e[1>(l}Ss 7.compilation 编制
j*400 A]o4Mf0>I 8.reliability 可靠性
^m!_2_q 6L9,'Bg 9.relevance 相关性
n2f6p<8A #.._c?%4/ 10.professional skepticism 职业谨慎
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\8f #%$28sxB 12. professional competence 专业胜任能力
'<dgT&8C 4)kG-[# 13.Senior/CPA-in-charge 项目经理
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Qk,S 14.audit engagement letter 业务约定书
6C [E &~~wX,6+ 15.recurring audit 连续审计
+=BAslk ,.tfWN%t\ 16.the client 委托人
MHi8E9_O PuL<^aJ 17.change
CPA 更换
注册会计师 =0qpVFvU R>/NE!q 18.the existing CPA 现任注册
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(JUZCP/ \ iW%8/$ 19.the successor CPA 后任注册
会计师 y_p.Gzy(^} t2>fmQIQ 20.the preceding CPA前任
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:E&g%'1 J00VTb` 21.issue the audit report 出具审计报告
P7.' kX9 ;*2>ES 22.expert 专家
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U YA:nOvd@O 23.the board of directors 董事会
r'GP$0rr9! @-&MA)SN 24.knowledge of the entity‘ s business 了解被审计单位情况
aEt/NwgiQ K`g7$r)U[ 25.assess material misstatement risks评估重大错报风险
*L4`$@l8 |7k_N|E 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
/Ncm^b4 ntVS:F 27.a general knowledge of —— 初步了解―――的情况
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U|a/ yQNV@T<o 28.a more knowledge of—— 进一步了解的情况
_hu")os R?o$Y6}5 29.the prior year‘s working papers 以前年度
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dsw 30.minutes of meeting 会议纪要
'' O 7=\ Jl3g{a 31.business risks 经营风险
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?a(L.3E v59dh (:`Z 33.accounting estimate 会计估计
Jg}K.1Hs W2FD+ wt 34.management representations 管理层声明
9H-|FNz?c c2t=_aAIPQ 35.going concern assumption 持续经营假设
pi<TFe@eG ?L&'- e@ 36.audit plan 审计计划
Eow_WW;P %w7u]-tR 37.significant audit areas 重点审计领域
y*pUlts< PYbVy<xc 38.error 错误
ZOCDA2e(j (0YZZ93 39.fraud舞弊
#S&Tkip]"W Ms~{9? 40.modified or additional procedures 修改或追加审计程序
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` Y2o?gug 41.misappropriation of assets 侵占资产
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x'A4 _8Kx6s% 42.transactions without substance 虚假交易
&0 >Loja`^ OxI/%yv-c 43.unusual pressures 异常压力
6KpHnSW MjlP+; ! 44.the suspected noncompliance 涉嫌存在违法行为
8V^oP]Y r\qj! 45.materialiy 重要性
V-<GT? Tq]Sn]CSP 46.exceed the materiality level 超过重要性水平
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;xvo* 47.approach the materiality level 接近重要性水平
3;S,3 0"CG7Vg,zh 48.an acceptably low level 可接受水平
K+;e4_\ ,lZB96r0 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
xx[9~z=d .C 8PitS 50.misstatements or omissions 错报或漏报
{&jb5-*f uV!^,,~ 51.aggregate 总计
bGc~Wr| ma"3qGy 52.subsequent events 期后事项
(M*FIX su*'d:L 53.adjust the financial statements 调整财务报表
?b(=1S\E'^ anXc| 54.perform additional audit procedures 实施追加的审计程序
.Fdgb4>BXX xlhG,bb7 55.audit risk 审计风险
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!o:f$6EA~C 0aG ni| 57.inappropriate audit opinion 不适当的审计意见
qWQ/'M Q_[ 3`jl 58.material misstatement 重大的错报
dBz/7&Q O8h%3& 59.tolerable misstatement 可容忍错报
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\Kn> 60.the acceptable level of detection risk 可接受的检查风险
KET2Ws[w D)L+7N0D~ 查看《
注会考试《审计》中的128个英文单词(二) 》
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