k,o=1I qugPs(uQ 1.audit
审计 ]ys4 BBZ)H6TzL 2.attestation 鉴证
xf{C'uF/ =!Baz} 3.credibility 可信赖程度
!~VR|n- 8O}A/*1FJ 4.audit of financial statements 财务报表
审计 +;4AG::GN a93d'ZE-X 5.agreed-upon procedures 执行商定程序
co(fGp#! ;Ln7_ 6.high levels of assurance 高水平保证
{&Gk.ODI7 WL*W=( 7.compilation 编制
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1f bFNxo8M EUYa =- 9.relevance 相关性
OQX{<pQ6 4jue_jsle 10.professional skepticism 职业谨慎
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rB 11.objectivity 客观性
8Y;zs7Y QL|:(QM 12. professional competence 专业胜任能力
GurE7J^= +A&IxsTq5= 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
'KIi!pA. It,n +A 15.recurring audit 连续审计
?yd(er<_f "ZK5P&d 16.the client 委托人
&t=>:C$1Y V.G9J!?<P 17.change
CPA 更换
注册会计师 @a7(*<". FZ'>LZ 18.the existing CPA 现任注册
会计师
}Rf:DmPE Qe=Q8cT 19.the successor CPA 后任注册
会计师 |SXMu_w {D_4~heF 20.the preceding CPA前任
注册会计师 ezNE9g OYRR'X.E 21.issue the audit report 出具审计报告
Rcm(Y7 =-B3vd:LF 22.expert 专家
\gk3w,B?E @8 yE( 23.the board of directors 董事会
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k9 24.knowledge of the entity‘ s business 了解被审计单位情况
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,LW%'tQ~" *#{.\R-D 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
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(nZ=9+j]d 28.a more knowledge of—— 进一步了解的情况
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kB/<p 29.the prior year‘s working papers 以前年度
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o3[sF }_D5, k 30.minutes of meeting 会议纪要
-gX2{dW Zp(P)Obs# 31.business risks 经营风险
jKi*3-& XU })3]/ 32.appropriateness 适当性
?lw[ ^OcfM_4pN 33.accounting estimate 会计估计
u5)A+.v rp[oH=& 34.management representations 管理层声明
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qqD) 35.going concern assumption 持续经营假设
Q Fqv,B\< a0j.\g 36.audit plan 审计计划
hF PRC0ftE ).`a-Pv 37.significant audit areas 重点审计领域
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?w/NE 38.error 错误
c(=O`%B{ 7G=P|T\ 39.fraud舞弊
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PY:#F|uHS` 40.modified or additional procedures 修改或追加审计程序
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z|H`` Jn[ K0GV 41.misappropriation of assets 侵占资产
8'\,&f`Y _"Ke=v_5 42.transactions without substance 虚假交易
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*A9{H>Vq 43.unusual pressures 异常压力
9}Ave:X^ ok_{8z\# 44.the suspected noncompliance 涉嫌存在违法行为
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>2{HH\ Mz.&d: 46.exceed the materiality level 超过重要性水平
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A{~}6jw kb\v}gfiD/ 47.approach the materiality level 接近重要性水平
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@-j@? 48.an acceptably low level 可接受水平
OQ*. ho F"TI9ib 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
d_qVk4h\ >f05+%^[ 50.misstatements or omissions 错报或漏报
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?V;.U 51.aggregate 总计
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#]HjP\C 52.subsequent events 期后事项
C$;s+ALy[ sO-R+G/^7 53.adjust the financial statements 调整财务报表
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;$ew~} |MrH@v7S 54.perform additional audit procedures 实施追加的审计程序
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bUB6B #_|^C(]! 56.detection risk 检查风险
d~$t{46 `IQC\DSl/ 57.inappropriate audit opinion 不适当的审计意见
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AL 58.material misstatement 重大的错报
u"|nu!p` w%H#>k 59.tolerable misstatement 可容忍错报
mpAh'f4$* Wf w9cxGkf 60.the acceptable level of detection risk 可接受的检查风险
#7"5Y_0- *Yjs$'_2 查看《
注会考试《审计》中的128个英文单词(二) 》
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