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5 1.audit
审计 UxBpdm%dvP '%;m?t%q 2.attestation 鉴证
naNghGQ HOi`$vX}N 3.credibility 可信赖程度
gM]:Ma +[ZY:ZQ 4.audit of financial statements 财务报表
审计 ry]l.@o; A%vbhD2;W 5.agreed-upon procedures 执行商定程序
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B7g'U 7.compilation 编制
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>mkFV@` s#MPX3itK 9.relevance 相关性
*^r}"in }B^tL$k 10.professional skepticism 职业谨慎
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+,l-Nz -RLOD\ZBh 12. professional competence 专业胜任能力
HKe K<V Bp{Ri_&A 13.Senior/CPA-in-charge 项目经理
tX[WH\(xI 5twhm 14.audit engagement letter 业务约定书
SfR%s8c` &j6erwaT 15.recurring audit 连续审计
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9, 16.the client 委托人
sRfcF`7 _Ey5n!0: 17.change
CPA 更换
注册会计师 [B3RfCV{ 7:~_D7n 18.the existing CPA 现任注册
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0 {mex4 kcEeFG;DQ 19.the successor CPA 后任注册
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{'b:C {+Jv+J9 20.the preceding CPA前任
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W 21.issue the audit report 出具审计报告
Va8&Z QL* IiFR 22.expert 专家
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8Y?;x} ^@]3R QB 24.knowledge of the entity‘ s business 了解被审计单位情况
]^]wP]R_ IA(5?7x`< 25.assess material misstatement risks评估重大错报风险
Ca\6vR ,?3G;- 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
TC"<g QW"! (`K 27.a general knowledge of —— 初步了解―――的情况
+[P{&\d4} I:.s_8mH} 28.a more knowledge of—— 进一步了解的情况
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r 30.minutes of meeting 会议纪要
_4f;<FL W9)&!&<o 31.business risks 经营风险
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n:X y6H KmF]\:sMD 33.accounting estimate 会计估计
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3CJwj 34.management representations 管理层声明
cNH7C"@GVu g=rbPbu 35.going concern assumption 持续经营假设
s @C}P saAF+H/= 36.audit plan 审计计划
\Cj B1]I \DzGQ{`~m 37.significant audit areas 重点审计领域
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t^L]/$q q*KAk{kR(v 39.fraud舞弊
n*$ g]G$ xkn;,`t^lJ 40.modified or additional procedures 修改或追加审计程序
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WLFf S[N5 ikg 41.misappropriation of assets 侵占资产
`2snz1>!j {8aTV}Ha2 42.transactions without substance 虚假交易
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$u.z*b_yy % `3jL7| 44.the suspected noncompliance 涉嫌存在违法行为
AR=]=8 $^P0F9~0 45.materialiy 重要性
VE24ToI?W" MJvp6n 46.exceed the materiality level 超过重要性水平
&NWEqBz*2 nK,w]{<wG! 47.approach the materiality level 接近重要性水平
PM+[,H =}*0-\QG 48.an acceptably low level 可接受水平
:r[`.` "fI6Cpc 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
vbNBLCwug G?ZXWu. 50.misstatements or omissions 错报或漏报
;fJ.8C (?c-iKGc 51.aggregate 总计
OH88n69 Qd-A.{[h 52.subsequent events 期后事项
"#] $r ,^:.dFH6 53.adjust the financial statements 调整财务报表
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'c&,oLY z}@7'_iJ 54.perform additional audit procedures 实施追加的审计程序
YN,A)w:] ZEQ Ex]Y 55.audit risk 审计风险
^_6|X]tz1T sRW<me; 56.detection risk 检查风险
1,~D4lD| *fdTpXa 57.inappropriate audit opinion 不适当的审计意见
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P3%5?.S R=dC4; 59.tolerable misstatement 可容忍错报
JLYi]nZ AdmC&!nH 60.the acceptable level of detection risk 可接受的检查风险
pI[uUu7O G6/m# 查看《
注会考试《审计》中的128个英文单词(二) 》
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