ji&%'h \>G :mMk/ 1.audit
审计 !gyEw1Re7 C"gH>G 2.attestation 鉴证
pXE'5IIN rL KwuZ 3.credibility 可信赖程度
aAi" Dt ~3Qd0 4.audit of financial statements 财务报表
审计 B-.QGf8K. _rN1(=J 5.agreed-upon procedures 执行商定程序
-(;<Q_'s{" Fr|Ts>Kx 6.high levels of assurance 高水平保证
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myvn@OsEw O: J;zv\ 8.reliability 可靠性
=qNZ7>Qw V,?BVt 9.relevance 相关性
(c\i .z Z/*X)mBuB 10.professional skepticism 职业谨慎
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11.objectivity 客观性
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{OZdl| g,O3\jjQ 12. professional competence 专业胜任能力
Cvgk67C=$ aj|gt 13.Senior/CPA-in-charge 项目经理
+gh*n,:| <uf,@N5m 14.audit engagement letter 业务约定书
tB<2mjg FWb`F& 15.recurring audit 连续审计
xC5`|JW P-LdzVt(^ 16.the client 委托人
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CPA 更换
注册会计师 92";?Xk }~bx==SF6! 18.the existing CPA 现任注册
会计师
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X# : :dML+R#Ymh 19.the successor CPA 后任注册
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注册会计师 fEYo<@5c] nB.u5 21.issue the audit report 出具审计报告
q)F@f / Z&MfE0F/B 22.expert 专家
*D:"I!Ho ,^m;[Dl7 23.the board of directors 董事会
h;RKF\U:" AZ'"Ua 24.knowledge of the entity‘ s business 了解被审计单位情况
6d#:v"^, '"4S3Fysm 25.assess material misstatement risks评估重大错报风险
+}Q@{@5w F8En)# 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
M?3#XQDvD y7LT;`A 27.a general knowledge of —— 初步了解―――的情况
t$k$Hd'; H]a@"gO 28.a more knowledge of—— 进一步了解的情况
bKb}VP wx*)7Y* 29.the prior year‘s working papers 以前年度
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dl; w.9'TR 30.minutes of meeting 会议纪要
iI@m e= E#^?M#C 31.business risks 经营风险
>ZjGs8& QBwgI>zfS" 32.appropriateness 适当性
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"i1r9TLc r_EuLFM A 34.management representations 管理层声明
sncc DuS 4.o[:5' 35.going concern assumption 持续经营假设
9+"\7MHw S1Ql%Yk-( 36.audit plan 审计计划
n+94./Mh 5IfyD ]< 37.significant audit areas 重点审计领域
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qR>"r"Fq 5:6]ZFW 39.fraud舞弊
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xm4?6 u''~nSR3& 40.modified or additional procedures 修改或追加审计程序
N8K @ch3=P Kulh:d:w 41.misappropriation of assets 侵占资产
*j/[5J0'M -|\SNbPTV 42.transactions without substance 虚假交易
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DD(K@M WymBjDos: 44.the suspected noncompliance 涉嫌存在违法行为
$hGiI LnY`f -H 45.materialiy 重要性
wEp*j+Mmce H.R7,'9 46.exceed the materiality level 超过重要性水平
]Y%U5\$ Y#[>j4<T 47.approach the materiality level 接近重要性水平
xO nW~Z JRT,%;*, 48.an acceptably low level 可接受水平
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;AS?; 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
IQ3]fLb LsGu-Y5^ 50.misstatements or omissions 错报或漏报
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+CF"Bm8@ gJv;{;% 52.subsequent events 期后事项
H*&ZXAKv 3$hbb6N%6. 53.adjust the financial statements 调整财务报表
,O[Maj/ch Er]lObfQo 54.perform additional audit procedures 实施追加的审计程序
X8Ld\vZYn sHwn,4|iY 55.audit risk 审计风险
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_^E o"5[~$O 56.detection risk 检查风险
(b}}' $F,&7{^ 57.inappropriate audit opinion 不适当的审计意见
Uq8=R)1<|d !o k6*m 58.material misstatement 重大的错报
4EB&Zmg[K *gxo!F} 59.tolerable misstatement 可容忍错报
<y30t[.E6 ZKT~\l 60.the acceptable level of detection risk 可接受的检查风险
^twJNm{99 iNxuQ7~ 查看《
注会考试《审计》中的128个英文单词(二) 》
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