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1.audit
审计 '{b1!nC; =E*Gb[r_7 2.attestation 鉴证
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p c&nh>oN 3.credibility 可信赖程度
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enp> >3.X? 4.audit of financial statements 财务报表
审计 .qv'6G ^Q}eatEn 5.agreed-upon procedures 执行商定程序
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xNq WT\<.Py 6.high levels of assurance 高水平保证
Af(WV>' z@ 35NZn 7.compilation 编制
EHf\L >SbK.Q@ei 8.reliability 可靠性
!wz/cM; vX|UgK?2^ 9.relevance 相关性
aM3gRp51cj F>hZ{ 10.professional skepticism 职业谨慎
#FxPj-3(ix OQ&'Dti 11.objectivity 客观性
kFLB> j97 V ~{fB~ 12. professional competence 专业胜任能力
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mcYZPX# 13.Senior/CPA-in-charge 项目经理
]; $] G- V9NTs8LKc 14.audit engagement letter 业务约定书
#'baPqdO ]e?x# <S 15.recurring audit 连续审计
,M5}4E7L%s J Yb}Zw; 16.the client 委托人
2BXy<BM @ _l`e#XbG 17.change
CPA 更换
注册会计师 Ta=s:trP s"KJiQKGM 18.the existing CPA 现任注册
会计师
~Heb1tl; 2S[-$9 19.the successor CPA 后任注册
会计师 AM"jX"F9/ m7c*)"^ 20.the preceding CPA前任
注册会计师 -_OS%ARa HvwYm.$zE 21.issue the audit report 出具审计报告
{V19Zv"j DE$q+j0P 22.expert 专家
:nN1e u^Ku;RQo 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
h"mi"H^o )m3Uar 25.assess material misstatement risks评估重大错报风险
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[ WUc#)EEM) 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
r;>+)**@vl !`JHH& 27.a general knowledge of —— 初步了解―――的情况
/hrT [jdFA<Is 28.a more knowledge of—— 进一步了解的情况
6DTTV66 ^g1f X1 29.the prior year‘s working papers 以前年度
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ocbB& asiov[o; 30.minutes of meeting 会议纪要
1F8 W9b^D u6V/JI}g 31.business risks 经营风险
>I Gl %3XdU 32.appropriateness 适当性
pL=d% m.W ]M>9ULQ 33.accounting estimate 会计估计
rPNb\Ri tY${M^^<J 34.management representations 管理层声明
dCe4u<so\ V"o7jsFH6n 35.going concern assumption 持续经营假设
WL,&-*JAW X[s8X!# 36.audit plan 审计计划
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zJDSbsc$% 37.significant audit areas 重点审计领域
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X=JmF97 38.error 错误
/v|"0 93qwH% 39.fraud舞弊
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\I-#1M jr7C}B-Fb^ 41.misappropriation of assets 侵占资产
EpS(o>' ,t{,_uPJY 42.transactions without substance 虚假交易
M2x[" <^~FLjsfg 43.unusual pressures 异常压力
*%w69#D do-ahl, 44.the suspected noncompliance 涉嫌存在违法行为
J`q]6qf# > oA?6x 45.materialiy 重要性
[3l*F `~eX55W 46.exceed the materiality level 超过重要性水平
9`jcC-;iv EV#MQM 47.approach the materiality level 接近重要性水平
RCTQhTy= O1 .w,U 48.an acceptably low level 可接受水平
6iEhsL&K Mypc3 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
""Zp:8o \\BCcr\l 50.misstatements or omissions 错报或漏报
Y={&5Mir ,uw132<b 51.aggregate 总计
uPYmHA}_/ Q$obOEr2( 52.subsequent events 期后事项
wiaX&-c]8 <2!v(EkI 53.adjust the financial statements 调整财务报表
8Y0"Cejq =.]l*6WV 54.perform additional audit procedures 实施追加的审计程序
bWl5(S` Z kt[:@Nda9 55.audit risk 审计风险
tx"sH]n e{;OSk`x 56.detection risk 检查风险
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tS 87}&` 57.inappropriate audit opinion 不适当的审计意见
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:Ih|en^w A^ _a3$,0 59.tolerable misstatement 可容忍错报
\;VhYvEH *Ype>x{ 60.the acceptable level of detection risk 可接受的检查风险
HL/bS/KX WwC 5!kZ 查看《
注会考试《审计》中的128个英文单词(二) 》
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