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1.audit
审计 bu=RU B!4~A{ 2.attestation 鉴证
J2$,'(!( j&q%@%Gm 3.credibility 可信赖程度
RQ 8;_)% O]oH}#5b 4.audit of financial statements 财务报表
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VI7 5.agreed-upon procedures 执行商定程序
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0[ s'BlFB n 6.high levels of assurance 高水平保证
3MDs?qx>s lnK#q.] 7.compilation 编制
F4IU2_CnPD #1WCSLvtV 8.reliability 可靠性
'k[vcnSz\/ '*<I<? z; 9.relevance 相关性
}-T,cA_H| 8/lgM'Eux 10.professional skepticism 职业谨慎
TK0W=&6#A k[y^7,r 11.objectivity 客观性
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YlIT9 12. professional competence 专业胜任能力
WS%yV|e =VV><^uzdY 13.Senior/CPA-in-charge 项目经理
MHA_b^7? Z,V<&9a; 14.audit engagement letter 业务约定书
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4zZ.v"laVM BKYyc6iE 16.the client 委托人
>Sb3]$$ D&qJ@PR 17.change
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注册会计师 `]a0z|2'! 20I/En 18.the existing CPA 现任注册
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r 21.issue the audit report 出具审计报告
!lBK!'0 [GcW*v 22.expert 专家
*;U<b \9`.jB~< 23.the board of directors 董事会
$)d34JM 8\jsGN.$JZ 24.knowledge of the entity‘ s business 了解被审计单位情况
l(\F2_,2W +,j6dYub 25.assess material misstatement risks评估重大错报风险
Pc<0kQg \s!x;nw[ 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
7m}fVLk 6h0}ZM 27.a general knowledge of —— 初步了解―――的情况
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29.the prior year‘s working papers 以前年度
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;v/un (6b0rqPF 30.minutes of meeting 会议纪要
L\V`ou u'T-}95 V 31.business risks 经营风险
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00lKA\w 32.appropriateness 适当性
2jxIr-a1G OL_jU2,fv 33.accounting estimate 会计估计
S)/548=` u4bVp+ 34.management representations 管理层声明
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ZB}A^X /_YTOSZjm 36.audit plan 审计计划
GRaU]Z]ck ?Iq{6O>D. 37.significant audit areas 重点审计领域
d8U<V<H< h4+*ssnYV 38.error 错误
[B +:)i (/s~L*gF{ 39.fraud舞弊
.Lu3LVS s+z 5"3'n 40.modified or additional procedures 修改或追加审计程序
IW-|"5?9' 5:C>:pA V 41.misappropriation of assets 侵占资产
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tU *`X(; $?dQ^]<, 43.unusual pressures 异常压力
/Gn0|]KI ).A9>^6?{ 44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
upX@8WxR ;8^(Z 46.exceed the materiality level 超过重要性水平
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g/i%XTX> 47.approach the materiality level 接近重要性水平
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0s\ -iub=d UEhFId 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
c{KJNH%7 "a3?m) 50.misstatements or omissions 错报或漏报
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"z;R"sv\ T7Y}v,+- 52.subsequent events 期后事项
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x 4sIZe+ p\9}}t7n 54.perform additional audit procedures 实施追加的审计程序
8R:Glif jA[Ir3 55.audit risk 审计风险
t`R{N1 4nQ5zwiV 56.detection risk 检查风险
(|rf>=B+H lI+^}-< 57.inappropriate audit opinion 不适当的审计意见
4>a(!ht }`%ks 58.material misstatement 重大的错报
/y6f~F ,D]g]#Lq 59.tolerable misstatement 可容忍错报
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[c 60.the acceptable level of detection risk 可接受的检查风险
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ty 查看《
注会考试《审计》中的128个英文单词(二) 》
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