/-1 F9 i)+2?<] 1.audit
审计 l}mzCIw% Z#|IMmT;*= 2.attestation 鉴证
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5 3.credibility 可信赖程度
-W XZOdUjs AME6Zu3Y 4.audit of financial statements 财务报表
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b8 ceGo:Aa<) 5.agreed-upon procedures 执行商定程序
qU:Mvb^5& wQ/FJoB 6.high levels of assurance 高水平保证
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>-YWq 9-N*Jhg 8.reliability 可靠性
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i:,37INMt U^{'"x+ 10.professional skepticism 职业谨慎
:1\QM'O KRh95B GU 11.objectivity 客观性
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Q?R [vY? ! 12. professional competence 专业胜任能力
e{33%5 fF} NPl 13.Senior/CPA-in-charge 项目经理
c`h/x>fa (@1*-4l 14.audit engagement letter 业务约定书
B0}f,J\ edD"jq)J 15.recurring audit 连续审计
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g]g . ;q4<_ 16.the client 委托人
?$LKn2C f,}]h~w\ 17.change
CPA 更换
注册会计师 @( H y!?l;xMS 18.the existing CPA 现任注册
会计师
\Q<Ur&J]% pg'3j3JW$ 19.the successor CPA 后任注册
会计师 z`[q$H7? tJ,x>s?Y 20.the preceding CPA前任
注册会计师 ^UAL5}CQt QcDWVM'v 21.issue the audit report 出具审计报告
)pAN_e" C4~`3Mk 22.expert 专家
$!_]mz6* p x1{=~V/ 23.the board of directors 董事会
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vZ~t+^ 24.knowledge of the entity‘ s business 了解被审计单位情况
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w ki^c)Tqn 25.assess material misstatement risks评估重大错报风险
DdL0MGwX l[q%1-N 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
5B'};AQ O8N\ 27.a general knowledge of —— 初步了解―――的情况
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dK]%% 1wpeYn7>W 28.a more knowledge of—— 进一步了解的情况
YkKq}DXj j&.MT@ 29.the prior year‘s working papers 以前年度
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.V?i 3 jK^'s6i# 30.minutes of meeting 会议纪要
9j[%Y? `_6!nkq8 31.business risks 经营风险
@,63% Ta38/v;S 32.appropriateness 适当性
!v2D 18( "s]c79t 33.accounting estimate 会计估计
: qKxm( .`OdnLGy 34.management representations 管理层声明
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*E xrK%3nA4s" 35.going concern assumption 持续经营假设
$:%?-xy( + (cTzY 36.audit plan 审计计划
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Cr,UP8MO *FkG32k 38.error 错误
F(8>"(C mACj>0Z' 39.fraud舞弊
byYdX'd. a(X?N.w 40.modified or additional procedures 修改或追加审计程序
eyZ /%4'q #L{QnV.3 41.misappropriation of assets 侵占资产
9IKFrCO9, .VVY]>bJg@ 42.transactions without substance 虚假交易
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`/'Hq9$F<" h$p]#]uMb 45.materialiy 重要性
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Dk5-W 46.exceed the materiality level 超过重要性水平
9}FWO&LiB ~O~c^fLH(B 47.approach the materiality level 接近重要性水平
) =<,$|g |2\6X's 48.an acceptably low level 可接受水平
wj/\!V! 8YAUy\ 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
<JKRdIx&1 bIP{DxKS 50.misstatements or omissions 错报或漏报
q"5iza__H :luVsQ 51.aggregate 总计
/'IOi`d Us'm9 J 52.subsequent events 期后事项
tm~V+t!mj q28i9$Yqj\ 53.adjust the financial statements 调整财务报表
0A@'w*= y88FT#hR|5 54.perform additional audit procedures 实施追加的审计程序
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d_*'5Eia6 _PrK6M@"L 56.detection risk 检查风险
w4 <FC$ tFL/zqgm 57.inappropriate audit opinion 不适当的审计意见
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(bi}?V* 58.material misstatement 重大的错报
FFl[[(`%D SIjdwr!+ZZ 59.tolerable misstatement 可容忍错报
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a&~d,vC p5c^dC{ 查看《
注会考试《审计》中的128个英文单词(二) 》
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