]] Jg%}o +VdC g_ 1.audit
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U /FW{>N1 2.attestation 鉴证
Kta7xtu #5/.n.X" 3.credibility 可信赖程度
J sc`^a%`' H;=++Dh 4.audit of financial statements 财务报表
审计 qGH\3g- z*BGaSX % 5.agreed-upon procedures 执行商定程序
SJ;Kjq.Qo Gp5[H}8K 6.high levels of assurance 高水平保证
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A 7.compilation 编制
cO^}A(Ma( \Czuf 8.reliability 可靠性
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K6wo 9.relevance 相关性
Y~C;M6(P ts=KAdcJ 10.professional skepticism 职业谨慎
|\iJ6m;a /By`FW Y 11.objectivity 客观性
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&R~)/y0] 12. professional competence 专业胜任能力
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$(JB"%S8c 13.Senior/CPA-in-charge 项目经理
R<AT}!mkR _q/UDf1 14.audit engagement letter 业务约定书
"E/UNE6P4 )mvD2]fK 15.recurring audit 连续审计
];VJ54 * M,'F^E2 16.the client 委托人
DgB]y6~KXl B9Y*'hmI 17.change
CPA 更换
注册会计师 6Lhfb\2? s!Y`1h{ 18.the existing CPA 现任注册
会计师
!3 j@gi2 ^ua8Ya 19.the successor CPA 后任注册
会计师 jUg.Y98 :L'U>)k 20.the preceding CPA前任
注册会计师 q;0QI{:5v 8M9}os 21.issue the audit report 出具审计报告
)Fw{|7@N g9K7_T #W 22.expert 专家
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~ G"&yE.E5 24.knowledge of the entity‘ s business 了解被审计单位情况
j\9v1O!T A(dWAe, 25.assess material misstatement risks评估重大错报风险
)|SmB YV etk@ j3# 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
u^NZsuak M);@XcS 27.a general knowledge of —— 初步了解―――的情况
UI}df<Ge '}|sRuftb 28.a more knowledge of—— 进一步了解的情况
~:M"JNcs dX8N7{"[ 29.the prior year‘s working papers 以前年度
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3duWk sERC %@9pn1, 30.minutes of meeting 会议纪要
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s?"pGz; 1y)|m63& 31.business risks 经营风险
kICZc{} ` 6}aH>(3!A 32.appropriateness 适当性
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* .o?"=Epo 33.accounting estimate 会计估计
gk.c"$2 A0>u9Bn"Qw 34.management representations 管理层声明
z/&2Se: Pm*N!:u 35.going concern assumption 持续经营假设
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/y~ "n4CK~ ,&X7D] 37.significant audit areas 重点审计领域
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38.error 错误
PIxd'B*MF &!E+l<.RF 39.fraud舞弊
=5QP'Qt{O vUa&9Y 40.modified or additional procedures 修改或追加审计程序
b9(_bsc G6?+Qzr 41.misappropriation of assets 侵占资产
?h*Ngbj> I8RPW:B;B 42.transactions without substance 虚假交易
5u=(zg V7\@g 43.unusual pressures 异常压力
RO?%0-6O& k Up[b~ 44.the suspected noncompliance 涉嫌存在违法行为
OE4hGxG }h PFd 45.materialiy 重要性
S3oSc<&2 viP.G/(\] 46.exceed the materiality level 超过重要性水平
qek[p_7 yK #9)W- 47.approach the materiality level 接近重要性水平
TrBBV]4 `?H yDny 48.an acceptably low level 可接受水平
\ $PB~-Z 9ne13qVm+ 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
uIO<6p) K Qz.g3, 50.misstatements or omissions 错报或漏报
{d%% nK~ `qnNEJL, 51.aggregate 总计
IJ`%Zh{f e/p 2| 4; 52.subsequent events 期后事项
.P|_C.3-l jBO/1h= 53.adjust the financial statements 调整财务报表
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S TfbB1 54.perform additional audit procedures 实施追加的审计程序
/7)l 22< Hlr[x 55.audit risk 审计风险
el;ey Ga ])sIQ{P 56.detection risk 检查风险
*88Q6=Mm D[NJ{E.{ 57.inappropriate audit opinion 不适当的审计意见
*x;&fyR ?Bdhn{_ 58.material misstatement 重大的错报
cen[|yCtOH :U}. 59.tolerable misstatement 可容忍错报
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注会考试《审计》中的128个英文单词(二) 》
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