jilO% " bfpW^y 1.audit
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)Tv 2.attestation 鉴证
Rkm7"dO0 Ej34^*m9k 3.credibility 可信赖程度
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|u}sX5/q 4.audit of financial statements 财务报表
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t3s}U@(C 5.agreed-upon procedures 执行商定程序
zIAMM oNCDG|8z 6.high levels of assurance 高水平保证
/Cg/Rwl HdnSs0/ 7.compilation 编制
s+CXKb + Xr)d;@yi 8.reliability 可靠性
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h un9o~3SF< 9.relevance 相关性
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|y=gp 10.professional skepticism 职业谨慎
sIy$}_ VmT5?i 11.objectivity 客观性
h">X!I O0{v`|w9+ 12. professional competence 专业胜任能力
(CV=0{] JWdG?[$ 13.Senior/CPA-in-charge 项目经理
5g5pzww 2mT+@G 14.audit engagement letter 业务约定书
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'K"*4B^3 15.recurring audit 连续审计
|$w-}$jq5 VN".NEL 16.the client 委托人
{r}}X@|5 K*}j1A 17.change
CPA 更换
注册会计师 vVf!XZF yTvK)4& 18.the existing CPA 现任注册
会计师
Oxvw`a# 0zxeA+U 19.the successor CPA 后任注册
会计师 |S}*M<0 OlJj|?z$ 20.the preceding CPA前任
注册会计师 S\rfR N f:0n-me 21.issue the audit report 出具审计报告
;C<A} &tOD 22.expert 专家
$3Ia+O w#$k$T) 23.the board of directors 董事会
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93h -XyuA:pxx 24.knowledge of the entity‘ s business 了解被审计单位情况
?(=B=a[ 8UcT?Zp 25.assess material misstatement risks评估重大错报风险
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X[ (J!"+ D-!%L<< 27.a general knowledge of —— 初步了解―――的情况
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;CZcY] ol X9j+$X\j 29.the prior year‘s working papers 以前年度
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u5_fM*Ka 19t*THgq 30.minutes of meeting 会议纪要
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nH"AQ 1hWz%c| 31.business risks 经营风险
9 JtG&^* 4#9-Z6kOk 32.appropriateness 适当性
J_@4J7 :[39g;V}c 33.accounting estimate 会计估计
}+J@;: UXJl;Mb 34.management representations 管理层声明
)]R?v,9*D J|IDnCK 35.going concern assumption 持续经营假设
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J5T#}!f 36.audit plan 审计计划
Hdx|k=-Q^ OEW,[d 37.significant audit areas 重点审计领域
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gL% mK-:laIL" 38.error 错误
mg(56) :bDA<B6bb 39.fraud舞弊
j[cjQ]>~' m5X=P5U 40.modified or additional procedures 修改或追加审计程序
B vc=gW bn35f<+ 41.misappropriation of assets 侵占资产
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B2_J7 )M 0O=Cl1 42.transactions without substance 虚假交易
yFo5 pKF.J |Ze}bM=N 43.unusual pressures 异常压力
)}!'VIe^! Uzn|)OfWP 44.the suspected noncompliance 涉嫌存在违法行为
]:s|.C%q I E;H(jVZ 45.materialiy 重要性
|lwN!KVQ, fZfiiE~7J 46.exceed the materiality level 超过重要性水平
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-I Nj4 47.approach the materiality level 接近重要性水平
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|1 hp4(f W 48.an acceptably low level 可接受水平
P;LZ!I ?/MXcI( 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
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51.aggregate 总计
{{%8|+B =Gz>ZWF 52.subsequent events 期后事项
ss8v4@C i6 ?JX@I 53.adjust the financial statements 调整财务报表
<h51KPo^P r.^X>? 54.perform additional audit procedures 实施追加的审计程序
2{I z N|2 55.audit risk 审计风险
(1j$*?iGA O>5 u5n 56.detection risk 检查风险
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r.}T.l 57.inappropriate audit opinion 不适当的审计意见
WCT W#<izm wg_CI,Kq 58.material misstatement 重大的错报
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>3 `1<3Hu_ 59.tolerable misstatement 可容忍错报
%E7.$Gj% 3|r!*+. 60.the acceptable level of detection risk 可接受的检查风险
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A;a(n\Sy 查看《
注会考试《审计》中的128个英文单词(二) 》
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