nSr_sD6" m 5_ 1.audit
审计 ~#];&WE crbph.0 2.attestation 鉴证
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W'Y?X]xr t8ZzBD!dP 4.audit of financial statements 财务报表
审计 xa[)fk$6 bn#'o(Lp 5.agreed-upon procedures 执行商定程序
L&,&SDr /_[?i"GW 6.high levels of assurance 高水平保证
: =f!>_r+ hQ@E2 Xsv 7.compilation 编制
4G3u8)b= EGysA{o"X 8.reliability 可靠性
>n"4M~I Aryp!oW 9.relevance 相关性
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vzP t.ag !I jU *c@ 10.professional skepticism 职业谨慎
bamQ]>0|>! ;u*I#)7 11.objectivity 客观性
5kik+ `Fx+HIng, 12. professional competence 专业胜任能力
r]=Z : c\le8C3 13.Senior/CPA-in-charge 项目经理
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7?{ ;wa#m1 14.audit engagement letter 业务约定书
CxD=8X9m E"zC6iYZ; 15.recurring audit 连续审计
:SD#>eD0 g%_3 16.the client 委托人
.(%]RSBY dlRTxb^Y>u 17.change
CPA 更换
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@gnLY \gFV6 H?` 18.the existing CPA 现任注册
会计师
O<P(UT" ):]5WHYg 19.the successor CPA 后任注册
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注册会计师 nIWY<Z" )W/_2Q. 21.issue the audit report 出具审计报告
64qqJmG3 %z6_ ,|% 22.expert 专家
<8ih >s(C OK(xG3T 23.the board of directors 董事会
:{s0tw>Z 69S*\'L 24.knowledge of the entity‘ s business 了解被审计单位情况
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pnTz.)'46 M=54xTh0Y 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
e^k)756 *Ksk1T+> 27.a general knowledge of —— 初步了解―――的情况
i8A-h6E }t*:EgfI 28.a more knowledge of—— 进一步了解的情况
~NTKWRaR Z# %s/TL 29.the prior year‘s working papers 以前年度
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~t<uX "K 30.minutes of meeting 会议纪要
v ty:@?3\ vDIsawbHD 31.business risks 经营风险
^"iJ `LNKbTc[m 32.appropriateness 适当性
s&iu+> hd W7Qck " 33.accounting estimate 会计估计
r72zWpF!Ss X]_9g[V 34.management representations 管理层声明
N%S|Ey@f v0( _4U]/ 35.going concern assumption 持续经营假设
>*EJ6FPO Rh%A^j@ 36.audit plan 审计计划
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?DE{4Ti/[ a4mRu|x 38.error 错误
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YIF|8b\ `neo.] 40.modified or additional procedures 修改或追加审计程序
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4#Iy IP^1ca#< 41.misappropriation of assets 侵占资产
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N|%X/UjZ2. 42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
d4) 0G-| "5v^6R9e 44.the suspected noncompliance 涉嫌存在违法行为
!+DhH2;)F [OS&eK 8 45.materialiy 重要性
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<B'PB"R3y 46.exceed the materiality level 超过重要性水平
s^k<r;'\ hcz!f 47.approach the materiality level 接近重要性水平
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g>g*1oS U?ZWDr"*`w 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
B>[myx -XnOj2 50.misstatements or omissions 错报或漏报
nUK;M[ I|Mw*2U 51.aggregate 总计
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8tO.o\)h qC3PKlhv6 53.adjust the financial statements 调整财务报表
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6n;? :./ mC3:P5/c 55.audit risk 审计风险
Qn.3B FD[4?\W]# 56.detection risk 检查风险
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\`9D 58.material misstatement 重大的错报
DcG=u24Xy! d$8K,-M 59.tolerable misstatement 可容忍错报
w_DaldK* Kw2]J)TO 60.the acceptable level of detection risk 可接受的检查风险
N,.awA{ ^gkKk&~A5? 查看《
注会考试《审计》中的128个英文单词(二) 》
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