@MES.g %^IQ< 1.audit
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LU} lFjz*g2' 2.attestation 鉴证
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X!>ef 3.credibility 可信赖程度
Jr2yn{s=S /Sw~<B!8N 4.audit of financial statements 财务报表
审计 k&ci5MpN wUv?;Y$C 5.agreed-upon procedures 执行商定程序
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;d] 6.high levels of assurance 高水平保证
/?'~`4!( da7"Q{f+ 7.compilation 编制
4v\HaOk &<VU}c^! 8.reliability 可靠性
n1."Qix0 *[Z`0AgP 9.relevance 相关性
Z-PBCU mr\,"S-` 10.professional skepticism 职业谨慎
)@NFV*@I $oBs%.Jp 11.objectivity 客观性
yE8D^M|g oMQ4q{&| 12. professional competence 专业胜任能力
,|A^ <R` wk|+[Rl;L 13.Senior/CPA-in-charge 项目经理
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8 )D+BvJ Y" 14.audit engagement letter 业务约定书
TEz;:* ,CG d @R7b^#g 15.recurring audit 连续审计
W"c\/]aD NnLK!Q 16.the client 委托人
FS1\`#Bm) F1#{(uW 17.change
CPA 更换
注册会计师 \sNgs#{7E7 @]l|-xGCWn 18.the existing CPA 现任注册
会计师
I%5vI} _J1\c~ke" 19.the successor CPA 后任注册
会计师 wpK1nA+7N Ei!Z]jeK 20.the preceding CPA前任
注册会计师 >v+1v 46>rvy.r 21.issue the audit report 出具审计报告
@+b$43^ ^Ps! 22.expert 专家
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yB UQ!4e ?Q"andf 24.knowledge of the entity‘ s business 了解被审计单位情况
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kC 25.assess material misstatement risks评估重大错报风险
Tb i?AJa} c]4X`3] 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
&-=~8 w}3N!jNDv 27.a general knowledge of —— 初步了解―――的情况
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$F=A :uCwWv 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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+``vnC [G}dPXD 30.minutes of meeting 会议纪要
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/a1uG]Mt 31.business risks 经营风险
05wkUo:9 a=MN:s?Fc0 32.appropriateness 适当性
>Sc yc-n /8l-@P.o 33.accounting estimate 会计估计
jEBn"]\D ^#R`Uptib 34.management representations 管理层声明
6e ?xu8| BN 9e S 35.going concern assumption 持续经营假设
apL$`{>US 5M5Bm[X 36.audit plan 审计计划
DT]4C!dh 0D,@^vw bK 37.significant audit areas 重点审计领域
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W~7 !aT:0m$:9c 38.error 错误
1M`E.Ztw* Y<T0yl? 39.fraud舞弊
._rPM>B? _[6sr7H! 40.modified or additional procedures 修改或追加审计程序
s@Q7F{z sC3Vj(d!i 41.misappropriation of assets 侵占资产
{!2K-7; Jqxd92 bI 42.transactions without substance 虚假交易
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tANb^ HYdM1s6vo 43.unusual pressures 异常压力
%6Gg&Y$j! 2K:A4)jZ 44.the suspected noncompliance 涉嫌存在违法行为
?'k_K:_ fG0ZVV! 45.materialiy 重要性
i9ySD 'l'3&.{Yfk 46.exceed the materiality level 超过重要性水平
/h53;$zK 6_`Bo% 47.approach the materiality level 接近重要性水平
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B hV@ N-u^ 48.an acceptably low level 可接受水平
%,[,mW4l m7k }k) 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
DdR0u0JH0 `4K|L6 50.misstatements or omissions 错报或漏报
_$UJ'W})/ wNmpUO ? 51.aggregate 总计
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SxZLa 52.subsequent events 期后事项
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)c\B 53.adjust the financial statements 调整财务报表
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dfFw6R 54.perform additional audit procedures 实施追加的审计程序
iZNS? ^U D9+qT<ojN 55.audit risk 审计风险
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tXL 56.detection risk 检查风险
1'f_C<.0 >az~0PeEL 57.inappropriate audit opinion 不适当的审计意见
~ky;[ uB)q1QQsqp 58.material misstatement 重大的错报
V0^{Ss1M [!)HWgx 59.tolerable misstatement 可容忍错报
u[**,.Ecg 1%_RXQVG 60.the acceptable level of detection risk 可接受的检查风险
$.D)Llcq ;O7"!\ 查看《
注会考试《审计》中的128个英文单词(二) 》
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