}#` -mRaU 9aY}+hgb# 1.audit
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"!PN +gB -JXCO<~k 3.credibility 可信赖程度
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O$< F |6Qn/N$+f 4.audit of financial statements 财务报表
审计 U)qG]RI +J2;6t 5.agreed-upon procedures 执行商定程序
B>e},! -Dr)+Y 6.high levels of assurance 高水平保证
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C\1x3 7.compilation 编制
b3+F~G-I" OUtMel_ 8.reliability 可靠性
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wM+D tP|ox] 10.professional skepticism 职业谨慎
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3TNj*jo rSNaflYAr 12. professional competence 专业胜任能力
aHSl_[ I?Q[ZH:M 13.Senior/CPA-in-charge 项目经理
t ;bU#THM KO=H!Em\l 14.audit engagement letter 业务约定书
!mu1e=bY> Q>l5:2lq 15.recurring audit 连续审计
lQf38u|| :<R"Kk@ 16.the client 委托人
NFBhnNH+ A=\:b^\ 17.change
CPA 更换
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18.the existing CPA 现任注册
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L~&r.81 xC -&<s 19.the successor CPA 后任注册
会计师 unAu8k^ }/.GB5Ej 20.the preceding CPA前任
注册会计师 y"Jma`Vjq fH?s~X] 21.issue the audit report 出具审计报告
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{M P(*N e c4vX 23.the board of directors 董事会
,g{Ob{qT tZ_D.syBAc 24.knowledge of the entity‘ s business 了解被审计单位情况
"\l#q$1h Ec l/2 25.assess material misstatement risks评估重大错报风险
"D7wtpJ ] 5:0.$5 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
&4jc3_UKV 9{XV=a v 27.a general knowledge of —— 初步了解―――的情况
) 0|X];sD e>!=)6[* 28.a more knowledge of—— 进一步了解的情况
N:&EFfg3 0E/,l``p 29.the prior year‘s working papers 以前年度
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+`'> dNT<![X\ 30.minutes of meeting 会议纪要
{# Vp`ji d9.~W5^fC 31.business risks 经营风险
!6l}s$1i| 2HF_kYZ 32.appropriateness 适当性
I|vfxf xw~3x*{ 33.accounting estimate 会计估计
M|}V6F_y % O\zYtQR 34.management representations 管理层声明
T1g3`7C3 J6RzN'j 35.going concern assumption 持续经营假设
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4s7&*dJ aP/Ff%5T 37.significant audit areas 重点审计领域
v)%0`%nSR 6QG"~>v7'( 38.error 错误
JbXd9AMh2 S$ Z?T 39.fraud舞弊
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X}_Gk5q* 40.modified or additional procedures 修改或追加审计程序
EdC/] =a!_H=+4 41.misappropriation of assets 侵占资产
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(g@G, kKz>]t"A 43.unusual pressures 异常压力
M992XXd A Y_GD ^ 44.the suspected noncompliance 涉嫌存在违法行为
QHgkfo Vi'zSR28Z 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
[K""6D K7=>o*p 47.approach the materiality level 接近重要性水平
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e)*-<AGwC i 2l/y,UX 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
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50.misstatements or omissions 错报或漏报
XNQPyZ2@|b #R*7y%cO 51.aggregate 总计
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52.subsequent events 期后事项
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<7_s'UAL! C_S2a0? 54.perform additional audit procedures 实施追加的审计程序
"X \Yp_g AwWo,Y399h 55.audit risk 审计风险
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@wcrtf~{)& 56.detection risk 检查风险
xv~Sk2Z+d @K1'Q!S* 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
!nL>Ly BKKW3PT 59.tolerable misstatement 可容忍错报
xq&r|el [,sm]/Xlc 60.the acceptable level of detection risk 可接受的检查风险
k|`Qk!tr U3~rtc* 查看《
注会考试《审计》中的128个英文单词(二) 》
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