cBD#F$K2 }`$s"Iv@ 1.audit
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K= ri`; 2.attestation 鉴证
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;u-[%(00S @<jm+f"MP 4.audit of financial statements 财务报表
审计 ^OOoo2 l$&dTI<# 5.agreed-upon procedures 执行商定程序
w:pPd;nz0Y 3xz|d`A 6.high levels of assurance 高水平保证
~>#?.f i5,yrPF 7.compilation 编制
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5K2 cy(4g-b]@e 8.reliability 可靠性
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@#p6C 10.professional skepticism 职业谨慎
*3KSOcQ p/qu4[Mm 11.objectivity 客观性
1u8hnG %L|xmx!c 12. professional competence 专业胜任能力
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iR!]&Oh 13.Senior/CPA-in-charge 项目经理
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I.'/!11> 14.audit engagement letter 业务约定书
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[h m5o$Dus+?' 15.recurring audit 连续审计
/9A6"Z [4hi/60 16.the client 委托人
s f.z(o ?iZM.$![ 17.change
CPA 更换
注册会计师 +c8t~2tuN I+F>^4_d 18.the existing CPA 现任注册
会计师
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会计师 #+N_wIP4 ~Zn|( 20.the preceding CPA前任
注册会计师 }[=)sb_ W'~s 21.issue the audit report 出具审计报告
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BaWU[* ,c-*/{3 23.the board of directors 董事会
;.Ld6JRunw DK? Z 24.knowledge of the entity‘ s business 了解被审计单位情况
73B[|J* )4h|7^6ji 25.assess material misstatement risks评估重大错报风险
!Eg2#a ? P3IBi_YyG1 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
E+ |K3EJ l =t/"M= 27.a general knowledge of —— 初步了解―――的情况
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w?zy/+N~ teI?.M9r 29.the prior year‘s working papers 以前年度
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C4qK52'2s ^<Gxip 30.minutes of meeting 会议纪要
1V9A nzwX [y}h 31.business risks 经营风险
Td|u-9OM 8#HnV%|N 32.appropriateness 适当性
Caz5q|Oo a0+q^*\d\R 33.accounting estimate 会计估计
^eyVEN ]R>NmjAI 34.management representations 管理层声明
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v%c/eAF 35.going concern assumption 持续经营假设
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cWG%>.`5r gaxM# 38.error 错误
xJAQ'ANr =|``d- 39.fraud舞弊
zc=G4F01 ;N(L, 40.modified or additional procedures 修改或追加审计程序
w;{Q)_A +Adk1N8 41.misappropriation of assets 侵占资产
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4t@BwU$ 42.transactions without substance 虚假交易
.>#O'Z&q9 _WvVF*Q"k 43.unusual pressures 异常压力
S[2?,C<2= pW@W-k:u 44.the suspected noncompliance 涉嫌存在违法行为
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|1tpXpe Y#Q!mbp 46.exceed the materiality level 超过重要性水平
RD"-(T {aq)Y>o5:T 47.approach the materiality level 接近重要性水平
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8AFc=Wx }eW<P079 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
_k26(rdI@- UimofFmI% 50.misstatements or omissions 错报或漏报
Su7N ?X! 6pSTw\/6 51.aggregate 总计
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qEXN}Pq< 52.subsequent events 期后事项
SepwMB4@ n[gE[kw 53.adjust the financial statements 调整财务报表
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yljyE [520!JhZY 54.perform additional audit procedures 实施追加的审计程序
U;WwEta ] ZLxa|R7 55.audit risk 审计风险
@XolFOL"f" 8U(o@1PT 56.detection risk 检查风险
.4R.$`z4 5 ,-8oEUL 57.inappropriate audit opinion 不适当的审计意见
/+JnEFf 2aCf?l( 58.material misstatement 重大的错报
te2vv]W1 NJ.oM E@= 59.tolerable misstatement 可容忍错报
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1s@QsZ3 60.the acceptable level of detection risk 可接受的检查风险
@L~erg>8= 'nGUm[vh 查看《
注会考试《审计》中的128个英文单词(二) 》
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