MzJCiX^ Wwq:\C 1.audit
审计 }02`ve* _M&TT]a 2.attestation 鉴证
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SR^&\ 3.credibility 可信赖程度
FzT.9Vz7 #jQauO 4.audit of financial statements 财务报表
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V 5.agreed-upon procedures 执行商定程序
'o>)E> e1m?g&[ 6.high levels of assurance 高水平保证
VY0.]t Zv u6/# 7.compilation 编制
z%;plMj 2/LSB8n| 8.reliability 可靠性
Z2% HQL2 uJ!&T 9.relevance 相关性
B$4*U"tk ,fkvvM{mq 10.professional skepticism 职业谨慎
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wND 11.objectivity 客观性
_R4}\3}! Z'z)Oo 12. professional competence 专业胜任能力
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'5 13.Senior/CPA-in-charge 项目经理
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I{Zb/}k- 14.audit engagement letter 业务约定书
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s%J 15.recurring audit 连续审计
]?eZDf~ {VgE07r 16.the client 委托人
ALF0d|>=uj :QE5 7. 17.change
CPA 更换
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V^gFes 18.the existing CPA 现任注册
会计师
PobX;Z m|a9T#B( 19.the successor CPA 后任注册
会计师 t un}rdb K$CC ~,D 20.the preceding CPA前任
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G_OoU 21.issue the audit report 出具审计报告
.Ro/ioq (m~>W"x/ 22.expert 专家
88g3<& ^|Ap_!t$; 23.the board of directors 董事会
XHr*Rs.[= h3ygL" k 24.knowledge of the entity‘ s business 了解被审计单位情况
wu41Mz7 j#NyNv(jE1 25.assess material misstatement risks评估重大错报风险
]%\,.&=hT ]g_VPx" 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
ZoW1Cc&p ks405 27.a general knowledge of —— 初步了解―――的情况
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YAI%O pu-HEv}]a| 29.the prior year‘s working papers 以前年度
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1'kO{Ge*p: -;""l{ 30.minutes of meeting 会议纪要
KkvcZs'4m BZq#OAp 31.business risks 经营风险
&,X}M iHa?b2=) 32.appropriateness 适当性
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ME_) 33.accounting estimate 会计估计
K9!HW&?<| nL@'??I1 34.management representations 管理层声明
uYJS=NGNA w^yb`\$ 35.going concern assumption 持续经营假设
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Zq")- u[>"_!T 36.audit plan 审计计划
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2g.lb&3W L^J4wYFTO 38.error 错误
d?,'$$ aB m%'nk"p9 39.fraud舞弊
hFtV\xFK gf|uZ9{ 40.modified or additional procedures 修改或追加审计程序
wk(25(1q z7K{ ,y 41.misappropriation of assets 侵占资产
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nAE$?= 42.transactions without substance 虚假交易
%iyc1]w{ AdX))xgl 43.unusual pressures 异常压力
?&B8:<qy;L a:FU- ^B4~ 44.the suspected noncompliance 涉嫌存在违法行为
^y+k6bE g4K+AK 45.materialiy 重要性
u]^s2v 0PzSp ] 46.exceed the materiality level 超过重要性水平
lqDCK&g$E# 1w,_D.1' 47.approach the materiality level 接近重要性水平
]so/AdT9hA S%SYvA 48.an acceptably low level 可接受水平
3efOgP=L uEPp%&D.+ 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
i3-5~@M &<&tdShI 50.misstatements or omissions 错报或漏报
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]RVu[k8 _4{0He`q 52.subsequent events 期后事项
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9 T:^.; ZY 53.adjust the financial statements 调整财务报表
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X_WSwm \GFqRRn 54.perform additional audit procedures 实施追加的审计程序
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($di]lbsT lhUGo = 56.detection risk 检查风险
QiCia#_ rH}|~ 57.inappropriate audit opinion 不适当的审计意见
;jPsS^X U[]yN.J 58.material misstatement 重大的错报
>AEp\* K\xz|Gq 59.tolerable misstatement 可容忍错报
cVi_#9u" ,NO[Piok 60.the acceptable level of detection risk 可接受的检查风险
YPK@BmAdE 0h-NT\m 查看《
注会考试《审计》中的128个英文单词(二) 》
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