}1 QF+Cf u7=T(4a 1.audit
审计 $}tjS3klr -9o{vmB{ 2.attestation 鉴证
w%xCTeK[ YG[w@u 3.credibility 可信赖程度
[uR/M AK2WN#u@Z 4.audit of financial statements 财务报表
审计 K)[8 H~Lm HI!4 5.agreed-upon procedures 执行商定程序
C6QbBo vV^dm)? 6.high levels of assurance 高水平保证
C;qMw-*F Q~Ea8UT.# 7.compilation 编制
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*R%^RK MFwO9"<A 8.reliability 可靠性
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j*Qo/xd 9.relevance 相关性
sN/+ _H\<[-l 10.professional skepticism 职业谨慎
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j-_M -t3i^&fj8 11.objectivity 客观性
C2/}d? bki 36$[ 12. professional competence 专业胜任能力
Z[ZDQ o1 !ALZBB .r( 13.Senior/CPA-in-charge 项目经理
bQQVj?8jp qO()w 14.audit engagement letter 业务约定书
4JO@BV >t C-SLjJw 15.recurring audit 连续审计
)2.)3w1_4 TlRk*/PlJ 16.the client 委托人
LwdV3 vb# P))^vUt~ 17.change
CPA 更换
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注册会计师 ?L|yaC~ U Cb02h 21.issue the audit report 出具审计报告
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Pil;/t)" Tr .hmG U 23.the board of directors 董事会
qrBZvJU V4K'R2t 24.knowledge of the entity‘ s business 了解被审计单位情况
(bm;*2 ]QrR1Rg 25.assess material misstatement risks评估重大错报风险
_>_j\b hbfq]v*X 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
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[1(FgyE <P4FzK 28.a more knowledge of—— 进一步了解的情况
YfDWM7x7, 0k[2jh 29.the prior year‘s working papers 以前年度
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OO-k|\{| 7"Mk+' 30.minutes of meeting 会议纪要
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&(_b 31.business risks 经营风险
2wlKBSON ,8VU&?`<} 32.appropriateness 适当性
VmvQvQ/9R 3W&S.$l 33.accounting estimate 会计估计
I/uy>* !I8f#'p 34.management representations 管理层声明
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i&Wp~ 35.going concern assumption 持续经营假设
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lwtmDa p2 ! FcFi 36.audit plan 审计计划
ai-n z-; 6"QEJ 37.significant audit areas 重点审计领域
pIO4,VL;W QLo(i 38.error 错误
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|LCQPx I.V:q!4* 40.modified or additional procedures 修改或追加审计程序
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O=h$8] 41.misappropriation of assets 侵占资产
Vfs$VY2. =r4!V> 42.transactions without substance 虚假交易
S~yR5cb SF<Vds}A2 43.unusual pressures 异常压力
7$uJ7`e |a(fejO3 44.the suspected noncompliance 涉嫌存在违法行为
X?Pl<l& PLR0#).n 45.materialiy 重要性
]r/^9XaqtA 6|;Uq' 46.exceed the materiality level 超过重要性水平
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%s=Dj2+ >fs2kha 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
oy\B;aAK q{' ~+Nq 50.misstatements or omissions 错报或漏报
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]k%PG-9 M]rO;^ ;6? 52.subsequent events 期后事项
VLvS$0(}Z eph)=F$ 53.adjust the financial statements 调整财务报表
FfFak@H /iQ(3F 54.perform additional audit procedures 实施追加的审计程序
^twivNB B#l?IB~ 55.audit risk 审计风险
T0QvnIaP *b|NjwmB 56.detection risk 检查风险
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YiW0 57.inappropriate audit opinion 不适当的审计意见
uh3)0.nR )N!>= 58.material misstatement 重大的错报
*I*i>==Z MQTdk*L_] 59.tolerable misstatement 可容忍错报
KtN&,C )lJ <M+R\SH- 60.the acceptable level of detection risk 可接受的检查风险
rpV1y$n<F pV\YG B+ 查看《
注会考试《审计》中的128个英文单词(二) 》
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