5w-JPjH .&chdVcxyS 1.audit
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2.attestation 鉴证
C<t RU5| +=,u jO: 3.credibility 可信赖程度
MOyT< $ 6z1\a 4.audit of financial statements 财务报表
审计 C|$L6n>DR6 "=ElCaP} 5.agreed-upon procedures 执行商定程序
BVAr&cu M@~o6 ^ 6.high levels of assurance 高水平保证
S*rO0s: sVcdj|j 7.compilation 编制
?{j@6, *')Q {8` 8.reliability 可靠性
_vIO!*h0 qwP $~Bj 9.relevance 相关性
6oA~J]< "<*nZ~nE) 10.professional skepticism 职业谨慎
L"^.0*X/d hpjUkGm5 11.objectivity 客观性
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bG :;_#5 12. professional competence 专业胜任能力
|>@-grs SJOmeN}4) 13.Senior/CPA-in-charge 项目经理
,$BgR2^ e2Ww0IK!E 14.audit engagement letter 业务约定书
JE9>8+ YJc%h@ _=] 15.recurring audit 连续审计
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uk`pj[l 16.the client 委托人
!Z-9tYO enPLaiJ'|q 17.change
CPA 更换
注册会计师 ,,}sK :4iU^6 18.the existing CPA 现任注册
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5a a!?.F_T9A 19.the successor CPA 后任注册
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^<}s@ E\_W 20.the preceding CPA前任
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/k `>\4"`I 21.issue the audit report 出具审计报告
gjQ=8&i $mD>rx 22.expert 专家
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IMi^@ 23.the board of directors 董事会
y]J3hKs 1GUqT 9) 24.knowledge of the entity‘ s business 了解被审计单位情况
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rWqkdi1 25.assess material misstatement risks评估重大错报风险
QQT G9s -}< d(c 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
{:3.27jQ q`cEA<~S 27.a general knowledge of —— 初步了解―――的情况
v8>!Gft Ou? r {$(b 28.a more knowledge of—— 进一步了解的情况
6{ C Fe|XN erXy>H[; 29.the prior year‘s working papers 以前年度
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mi 30.minutes of meeting 会议纪要
~~U< )&XnM69~b 31.business risks 经营风险
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\`BPN g&q]@m 32.appropriateness 适当性
N4A&"1d& &K+ 33.accounting estimate 会计估计
+O&RBEa[ `}[VwQ 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
k\nH&nb `i=JjgG@ 36.audit plan 审计计划
BXNI(7xi {ms,q_Zr 37.significant audit areas 重点审计领域
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38.error 错误
%)BwE $Z,i|K; 39.fraud舞弊
||yXp2 u82h6s<'W 40.modified or additional procedures 修改或追加审计程序
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v{A ;R/k2^uF 41.misappropriation of assets 侵占资产
>_&~!Y.Z= }Q!h ov 42.transactions without substance 虚假交易
lr-12-D%- *~"zV`*Q 43.unusual pressures 异常压力
UaH26fWs gTqeJWX9wP 44.the suspected noncompliance 涉嫌存在违法行为
Jq=00fcT+ rny@n^F 45.materialiy 重要性
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<9. Y0 @'za^y 46.exceed the materiality level 超过重要性水平
c9\B[@-q l#X=]xQf 47.approach the materiality level 接近重要性水平
kX@bv"i 9BqQ^`bu 48.an acceptably low level 可接受水平
?(fQ<i n =Dh$yC-Zr 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
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Z4|&iT yB0jL:|a 50.misstatements or omissions 错报或漏报
S9$o [B}1z 51.aggregate 总计
>{j,+$%kp ~!8%_J _ 52.subsequent events 期后事项
0|.7Kz^ f@wsSm 53.adjust the financial statements 调整财务报表
R#"U/8b>z U(rr vNt:t 54.perform additional audit procedures 实施追加的审计程序
6.7`0v?,n 0$n8b/%. 55.audit risk 审计风险
=#OHxM !T<z'zZU 56.detection risk 检查风险
JN{<oxI (iHf9*i CV 57.inappropriate audit opinion 不适当的审计意见
(! xg$Kz@ C>.]Bvg 58.material misstatement 重大的错报
1;cv-W mgJShn8] 59.tolerable misstatement 可容忍错报
c+@d'yR )p^m}N 6M] 60.the acceptable level of detection risk 可接受的检查风险
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=B 查看《
注会考试《审计》中的128个英文单词(二) 》
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