Y)2#\ F L&0aS: 1.audit
审计 NqM=Nu\ '"T9y=9]s 2.attestation 鉴证
oSLm?Lu ]GBlads 3.credibility 可信赖程度
1 %8JMq\ Y|S>{$W 4.audit of financial statements 财务报表
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uC%mGZa x/0loW?q^ 6.high levels of assurance 高水平保证
A<+1:@0 F+!9T 7.compilation 编制
8^67,I-c w+$~ds 8.reliability 可靠性
LfN,aW z"-oD*ICw 9.relevance 相关性
g3f;JB <m~{60{ 10.professional skepticism 职业谨慎
5?m4B:W Qna*K7kv 11.objectivity 客观性
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: 12. professional competence 专业胜任能力
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<xrE} 13.Senior/CPA-in-charge 项目经理
Va A.J K>TEt5 14.audit engagement letter 业务约定书
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ox &ET$ca`j# 15.recurring audit 连续审计
LtUvFe *fz#B/_o 16.the client 委托人
Yl=-j 'Y/kF1,* 17.change
CPA 更换
注册会计师 yMt:L)+ q:=jv6T# 18.the existing CPA 现任注册
会计师
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会计师 b,X+*hRt I%NeC
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注册会计师 @^/aS;B$> L1f=90 21.issue the audit report 出具审计报告
&G?"I%Vw YFDOp* 22.expert 专家
%y7ZcH' Tv6y+l 23.the board of directors 董事会
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?Qx4Z3n 25.assess material misstatement risks评估重大错报风险
56Z L4Kg%icz l 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
+d7Arg!m y06xl:iQwF 27.a general knowledge of —— 初步了解―――的情况
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!a25cm5ys gAVD-]` 29.the prior year‘s working papers 以前年度
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+o):grWvQ I9m9`4BK 30.minutes of meeting 会议纪要
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:dNJ2&kJ 31.business risks 经营风险
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j'y{f 32.appropriateness 适当性
pjl>ZoOM "n)AlAV@ 33.accounting estimate 会计估计
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wS+!>Q_]w ><S(n#EB 35.going concern assumption 持续经营假设
HA7%8R*.2i "Q:h[) a 36.audit plan 审计计划
/Kq'3[d8 c&,q`_t 37.significant audit areas 重点审计领域
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;)wk^W 9|[uie 39.fraud舞弊
:H&G}T(# hg#O_4D 40.modified or additional procedures 修改或追加审计程序
pw5{=bD UvM4-M%2JN 41.misappropriation of assets 侵占资产
74N3wi5B qozvNJm) 42.transactions without substance 虚假交易
X;2LK!x;y w^("Pg` 43.unusual pressures 异常压力
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4=EA3`l ``I[1cC 46.exceed the materiality level 超过重要性水平
(9kR'kr HTz`$9 47.approach the materiality level 接近重要性水平
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RgW#z-PZF s$?LMfT 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
c8Ud<M . RgL>0s 50.misstatements or omissions 错报或漏报
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%vm_v.Q4) (>f`>6 V 52.subsequent events 期后事项
hqlQ-aytS i;s;:{cn 53.adjust the financial statements 调整财务报表
}ijQ*ECdl R&&&RI3{ 54.perform additional audit procedures 实施追加的审计程序
=6O*AJ h_+ 55.audit risk 审计风险
Kd58'$ E`V\/`5D 56.detection risk 检查风险
%[s%H)e) >KvK'Mus/ 57.inappropriate audit opinion 不适当的审计意见
y Vm>Pj6 x#N_h0[i 58.material misstatement 重大的错报
5V\",PAW ?@;)2B|q 59.tolerable misstatement 可容忍错报
g>;@(:e^/ |2@*?o"ll 60.the acceptable level of detection risk 可接受的检查风险
2<y9xvp 9xhc:@B1J 查看《
注会考试《审计》中的128个英文单词(二) 》
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