OPe3p {] pEp`Z,p 1.audit
审计 sDXD>upO '^10sf`" 2.attestation 鉴证
1~aP)q |x#w8=VP- 3.credibility 可信赖程度
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ESDC 4.audit of financial statements 财务报表
审计 ?_V&~?r 1=U NA :t< 5.agreed-upon procedures 执行商定程序
]:_s7v ($or@lfs 6.high levels of assurance 高水平保证
l.nd Wv {i#z<ttu 7.compilation 编制
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DV{0|E 1Xn:B_pP 9.relevance 相关性
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wB ATzFs]~K; 10.professional skepticism 职业谨慎
c$P68$FB OC=g 1 11.objectivity 客观性
SPN5H;{[]K U]A JWC6 12. professional competence 专业胜任能力
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NXHe;G 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
Mj<T+Ohz GTuxMg` 16.the client 委托人
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O (|9t+KP 17.change
CPA 更换
注册会计师 4..M *U 7z;X@+O}s 18.the existing CPA 现任注册
会计师
L.?QZN%cN [jEZ5]% 19.the successor CPA 后任注册
会计师 xQ,My L+.&e4f'oj 20.the preceding CPA前任
注册会计师 %EH{p@nM&- 4&kC8
[ r 21.issue the audit report 出具审计报告
YN}vAFR` giYlLJA*} 22.expert 专家
8_Nyy/K#F <BiSx 23.the board of directors 董事会
?>s[B7wMp `nrw[M? 24.knowledge of the entity‘ s business 了解被审计单位情况
]_(J8v dt|| nF 25.assess material misstatement risks评估重大错报风险
B",;z)(% Fs(FI\^ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
Bwl@Muw %jJ|4\ 27.a general knowledge of —— 初步了解―――的情况
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gY&WH9sp?9 < Dt/JA(p 29.the prior year‘s working papers 以前年度
工作底稿
)uu(I5St V}X>~ '% 30.minutes of meeting 会议纪要
cq0-Dd9^& 4;*jE ( 31.business risks 经营风险
Ozg,6&3ji v`@M IOv 32.appropriateness 适当性
bH.SUd) \q@Co42n\ 33.accounting estimate 会计估计
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R-YNg 34.management representations 管理层声明
:cvT/xhO [vqf hpz 35.going concern assumption 持续经营假设
Ggry,3X3 0^vz /y1c 36.audit plan 审计计划
uJ`:@Z^J +ib&6IU 37.significant audit areas 重点审计领域
K7R!E,oPg `ZU]eAV 38.error 错误
ik#ti=. Z!-V&H. 39.fraud舞弊
A0,h7<i q|V|Jl 40.modified or additional procedures 修改或追加审计程序
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: T{VCw:* d uP0US 42.transactions without substance 虚假交易
`S+n,,l xX|f{) < 43.unusual pressures 异常压力
D#P]tt.Z EM(%|# 44.the suspected noncompliance 涉嫌存在违法行为
_Q 'f^Kj gO{$p q} 45.materialiy 重要性
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}$(j#h &NOCRabc 46.exceed the materiality level 超过重要性水平
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iv ~)F_FS 47.approach the materiality level 接近重要性水平
Q zg?#| d_!}9 48.an acceptably low level 可接受水平
X.sOZb?$ `=S%!akj 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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<L5; "~S2XcR[ E 50.misstatements or omissions 错报或漏报
YYL3a=;`a #"8'y 51.aggregate 总计
j\"d/{7Q &c} 2[= 52.subsequent events 期后事项
Ii#+JY0k -(7oFOtg 53.adjust the financial statements 调整财务报表
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MOqVc 0"Euf41 54.perform additional audit procedures 实施追加的审计程序
[nG[ x|;| Vju/+ 55.audit risk 审计风险
fda4M 1_TniR3z1 56.detection risk 检查风险
-BSO$'{7 Khl0 ~ 57.inappropriate audit opinion 不适当的审计意见
"_2;+@+ 97 ,Y q3 58.material misstatement 重大的错报
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)jO+. 59.tolerable misstatement 可容忍错报
dd6%3L{cn Al]*iw{ 60.the acceptable level of detection risk 可接受的检查风险
6Eus_aP mN>(n+ly 查看《
注会考试《审计》中的128个英文单词(二) 》
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