5Q9nJC{'NN VN5UJ!$?J 1.audit
审计 .d4L@{V D #`o 2.attestation 鉴证
"k0b j> 9Ez>srH( 3.credibility 可信赖程度
jIzkI)WC| @lYm2l^ 4.audit of financial statements 财务报表
审计 w,,QXJe{Z_ 2$fFl,v!z 5.agreed-upon procedures 执行商定程序
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y'"d" 6.high levels of assurance 高水平保证
S m%\,/3 $wQkTx 7.compilation 编制
}:b6WN;c X:un4B}O 8.reliability 可靠性
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XvPV| 9.relevance 相关性
;j#(%U]Vp o`]o(OP 10.professional skepticism 职业谨慎
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sp/l-a 11.objectivity 客观性
B5nzkJV<X %y{f]m 12. professional competence 专业胜任能力
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J'.1Z& 13.Senior/CPA-in-charge 项目经理
(Ov{gj^ L,m'/}$ 14.audit engagement letter 业务约定书
pZYcCc>6& n O^m 15.recurring audit 连续审计
>I~$h, tU5Z?QS 16.the client 委托人
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u*\P!$ FR7DuH/f) 17.change
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`.Oj^H6 TIs~?wb$ 18.the existing CPA 现任注册
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fku\O<1 qHGwD20 ~ 19.the successor CPA 后任注册
会计师 a-A>A_. c"pI+Q 20.the preceding CPA前任
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g8k 21.issue the audit report 出具审计报告
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xla64Qld c]eDTbXd 24.knowledge of the entity‘ s business 了解被审计单位情况
8RA]h?$$J @1`!}.Tk 25.assess material misstatement risks评估重大错报风险
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V/e 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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d| 5$<\ 27.a general knowledge of —— 初步了解―――的情况
Y<x;-8)* 4TPAD)C 28.a more knowledge of—— 进一步了解的情况
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b} 29.the prior year‘s working papers 以前年度
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GG9YAu )\k({S 30.minutes of meeting 会议纪要
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P,QI-, d*Wg>8| 32.appropriateness 适当性
w_>SxSS7 Z4"SKsJT/> 33.accounting estimate 会计估计
1TOT}h5 ~6<'cun@x 34.management representations 管理层声明
prdlV)LTpY VssD 35.going concern assumption 持续经营假设
2!}:h5 =SY`Xkj[ 36.audit plan 审计计划
Wubvvm8U vFz#A/1 37.significant audit areas 重点审计领域
}[$qn| cnm*&1EzV 38.error 错误
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eB]R<a60 T>!Y-e.q 40.modified or additional procedures 修改或追加审计程序
:vsF4 (]Pr[xB 41.misappropriation of assets 侵占资产
::lD7@Wg RRasX;zK 42.transactions without substance 虚假交易
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[Y& r 43.unusual pressures 异常压力
" iz'x-wy 2fa1jl 44.the suspected noncompliance 涉嫌存在违法行为
RqONVytx R)>F*GsR 45.materialiy 重要性
S5,y!K]C~ wqZ*$M 46.exceed the materiality level 超过重要性水平
.#4;em%7 B5pWSS 47.approach the materiality level 接近重要性水平
M%vZcP ~vL`[JiK 48.an acceptably low level 可接受水平
8F;r$i2 Jtv~n 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
BJL*Dihm[ KysJ3G.k\ 50.misstatements or omissions 错报或漏报
FEF $4)ROv 4D4Y.g_x 51.aggregate 总计
KkCA*GS $Y\-X<gRH 52.subsequent events 期后事项
^@4$O|3Wh' (H_YYZ3ZX 53.adjust the financial statements 调整财务报表
88}=VS 8M_p'AR\,y 54.perform additional audit procedures 实施追加的审计程序
l)d(N7HME PlX6,3F 55.audit risk 审计风险
z5UY0>+VdS ?kF_C,k/>N 56.detection risk 检查风险
hE9UWa.Q> ij|+MX 57.inappropriate audit opinion 不适当的审计意见
G'dN_6ho3 zDD1EycH 58.material misstatement 重大的错报
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ZI1*s 5>nbA8 60.the acceptable level of detection risk 可接受的检查风险
&3:U&}I L+]|-L`S 查看《
注会考试《审计》中的128个英文单词(二) 》
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