#0r~/gW $uHQl#!; 1.audit
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)'9[t A|8"}Hm 2.attestation 鉴证
JY2<ECO +#MXeUX" 3.credibility 可信赖程度
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ZS,0 $KbZ4bB[Bo 4.audit of financial statements 财务报表
审计 A:< %> It[51NMal 5.agreed-upon procedures 执行商定程序
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qd4 6.high levels of assurance 高水平保证
|-x-CSN 04-_ K 7.compilation 编制
Z?{\34lPj q13fmK(n-5 8.reliability 可靠性
).^d3Kp 6p4BsWPx 9.relevance 相关性
FuiR\"Ww Cw+boB_tip 10.professional skepticism 职业谨慎
@v%Kw e1Q %PYO9:n 11.objectivity 客观性
;[::&qf ?Z 2,?G 12. professional competence 专业胜任能力
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/{ 13.Senior/CPA-in-charge 项目经理
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3*> 14.audit engagement letter 业务约定书
TI DgIK k`m7j[A]l 15.recurring audit 连续审计
%3a-@!|1< oh8:1E,I 16.the client 委托人
euB 1}M BuV71/Vb{Q 17.change
CPA 更换
注册会计师 }_'5Vb_ f\hMTebma$ 18.the existing CPA 现任注册
会计师
{ KWVPeh A0Mjk 19.the successor CPA 后任注册
会计师 @3?>[R "tCTkog3] 20.the preceding CPA前任
注册会计师 ,GH`tK_ ~A=zjkm 21.issue the audit report 出具审计报告
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77@N79lqO 49; 'K 23.the board of directors 董事会
@PvO;]]% _iJ~O1qx,w 24.knowledge of the entity‘ s business 了解被审计单位情况
<IZt]P !kE5]<H\ 25.assess material misstatement risks评估重大错报风险
O=2|'L'h! U=G49~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
",b:rgpRp '3b\d:hN 27.a general knowledge of —— 初步了解―――的情况
">bhxXeiN _= v4Iz0 28.a more knowledge of—— 进一步了解的情况
EH|+S |'?vlUCd 29.the prior year‘s working papers 以前年度
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SjCA 30.minutes of meeting 会议纪要
$.jGO! P1mg;!tq 31.business risks 经营风险
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\_o_W }Ja-0v)Wf 32.appropriateness 适当性
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c6 QXkA%'@' 33.accounting estimate 会计估计
~*iF`T6 BmX'%5ho 34.management representations 管理层声明
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EqThvI{ 35.going concern assumption 持续经营假设
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Nj>6TD81u jaoZ}}V_$ 37.significant audit areas 重点审计领域
A"JdG%t>.h 1b9S";ct0 38.error 错误
!vwio! E'LI0fr 39.fraud舞弊
z(\aJW FHOw ]"# 40.modified or additional procedures 修改或追加审计程序
t$!zgUJ zq};{~u( 41.misappropriation of assets 侵占资产
yLC[-.H =?OU^u`C 42.transactions without substance 虚假交易
=d{6=2Pt $wUYK%. 43.unusual pressures 异常压力
J p=qPG| U?0|2hR~ 44.the suspected noncompliance 涉嫌存在违法行为
M|DMoi8x 60+ zoL' 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
z0}j7ns] ='m$O 47.approach the materiality level 接近重要性水平
h[remR#3\ DsHF9Mn 48.an acceptably low level 可接受水平
<&E}db GeR#B;{ 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
o,rF 15 2)=whnFS 50.misstatements or omissions 错报或漏报
=7Ud-5c eft=k} 51.aggregate 总计
o[!'JUxZ +VUkV-kP 52.subsequent events 期后事项
y[ dBmTY 9kD#'BxC 53.adjust the financial statements 调整财务报表
'NtI bS Vh\_Ko\V5 54.perform additional audit procedures 实施追加的审计程序
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hV7EjQp e@h{Ns.1- 56.detection risk 检查风险
G+c&e:ip< bsQ'kBD 57.inappropriate audit opinion 不适当的审计意见
M}|(:o3Yo #z(:n5$F 58.material misstatement 重大的错报
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[5P-K{Ko 59.tolerable misstatement 可容忍错报
r)t[QoD1 3WwS+6R 60.the acceptable level of detection risk 可接受的检查风险
p.W7>o,[w (@^9oN~} 查看《
注会考试《审计》中的128个英文单词(二) 》
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