}dYBces cWLqU 1.audit
审计 ,}SCa'PB M.[rLJZ4 2.attestation 鉴证
QHlU|dR)Ry s'\$t 3.credibility 可信赖程度
L'Q<>{;Ig =L]Q2V} 4.audit of financial statements 财务报表
审计 GJA`l8`SQ ,wAz^cK| 5.agreed-upon procedures 执行商定程序
z#6?8y2- PXk?a
J 6.high levels of assurance 高水平保证
F]+~x/! T+IF}4ed 7.compilation 编制
A1i!F?X
V
9;[M; 8.reliability 可靠性
@It>*B yB. oBQm05x" 9.relevance 相关性
>BVoHt~; k cuzB+ 10.professional skepticism 职业谨慎
vbG]mMJ "TOa=Tt{, 11.objectivity 客观性
j\&pej g(4b
Ba9y 12. professional competence 专业胜任能力
g(E"4M@t! +&=?BC}L9^ 13.Senior/CPA-in-charge 项目经理
WyhhCR=; 0<p{BL8 14.audit engagement letter 业务约定书
&[[K"aM1 23]Y<->Eu< 15.recurring audit 连续审计
SU.ythU2,c 8V/L:h#7 16.the client 委托人
+0l`
5."d EcL-V>U#M 17.change
CPA 更换
注册会计师 na+d;h*~y *m+BuGt| 18.the existing CPA 现任注册
会计师
Kg\R+i@#< b;cMl' 19.the successor CPA 后任注册
会计师 X6e/g{S) 4Y \wnwI 20.the preceding CPA前任
注册会计师 #I*QX%(H# eD?3"!c! 21.issue the audit report 出具审计报告
2{|$T2?e Fr
2N[\>s 22.expert 专家
cC{"<fYF z(y*hazK 23.the board of directors 董事会
;3eKqr0 WYcA8X/ 24.knowledge of the entity‘ s business 了解被审计单位情况
V9NTs8LKc i5}4(sV 25.assess material misstatement risks评估重大错报风险
[{u(C!7L` [^YA=Khu 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
SkQswH AnBJ(h 27.a general knowledge of —— 初步了解―――的情况
O[@q%&_ ~nLN`Hd 28.a more knowledge of—— 进一步了解的情况
!U%T&?E l >/$Fh:R- 29.the prior year‘s working papers 以前年度
工作底稿
*XOJnyC_H w4,Ag{t> 30.minutes of meeting 会议纪要
o+B:#@9? R\3VB NX.g 31.business risks 经营风险
*
jq7X
da!P
0x9p 32.appropriateness 适当性
HeGYu?& qy1F*kY 33.accounting estimate 会计估计
I?#85l{>
^"\s eS 34.management representations 管理层声明
E>LkJSy= x\e;+ubt} 35.going concern assumption 持续经营假设
#S
VNHpx ,i9Byx#TN 36.audit plan 审计计划
Z4K+ /<I
U @v*0 37.significant audit areas 重点审计领域
{=2DqkTD 9# 4Y1L S) 38.error 错误
VXBY8;+Yp :'L2J 39.fraud舞弊
URgk^nt2p = {'pUU
40.modified or additional procedures 修改或追加审计程序
N7r_77%m0 NH<gU_s8{9 41.misappropriation of assets 侵占资产
N;oQ^B' 3chPY4~A 42.transactions without substance 虚假交易
O4
3YY2 2zSG&",2D 43.unusual pressures 异常压力
^jB8Q g:l.MJT 44.the suspected noncompliance 涉嫌存在违法行为
0-Y:v(|. sAn0bX 45.materialiy 重要性
:# E*Y8- WO5O?jo' 46.exceed the materiality level 超过重要性水平
4BYE1
fUzd s.Y4pWd5@ 47.approach the materiality level 接近重要性水平
Gc]~wD$ #m{{a]zm^ 48.an acceptably low level 可接受水平
/
O/`< B$3 ?K 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
tY${M^^<J _m
vxsG 50.misstatements or omissions 错报或漏报
8b.u'r174 MTER(L 51.aggregate 总计
D-Vai#Cd rB~W Iu 52.subsequent events 期后事项
3ya1'qUC %=AxJp!a 53.adjust the financial statements 调整财务报表
\@3Qi8u// GPhl4#' 54.perform additional audit procedures 实施追加的审计程序
yH 9!GS# &;,,H< p 55.audit risk 审计风险
kd:$oS_*s g[
0<m#" 56.detection risk 检查风险
NgCuFL(Ic Yb i%od& 57.inappropriate audit opinion 不适当的审计意见
4(neKr5\# -4w=s|#.\ 58.material misstatement 重大的错报
v[@c*wo a {}|Bf< 59.tolerable misstatement 可容忍错报
jc[_I&Oc_ =(a1+.O 60.the acceptable level of detection risk 可接受的检查风险
,mS/h~-5n l.\re"Q 查看《
注会考试《审计》中的128个英文单词(二) 》
)D'^3)FF aSuM2