IyO0~Vx> 1<!P:@( 1.audit
审计 i c{I J^+w]2`S 2.attestation 鉴证
>iTmILA @gP*z6Z 3.credibility 可信赖程度
%FjUtB WuK<?1meN 4.audit of financial statements 财务报表
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_y /d&m#%9Up] 5.agreed-upon procedures 执行商定程序
~ 5}t; Bl\:YYd 6.high levels of assurance 高水平保证
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UBd+,]"f 7.compilation 编制
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;1a e'mF1al 8.reliability 可靠性
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-Y%g 2Bt/co-~4 9.relevance 相关性
.X!!dx1< 9a_P 9s3w 10.professional skepticism 职业谨慎
gJ l^K p[4 +`8 11.objectivity 客观性
Fo3*PcUv ;f%@s1u 12. professional competence 专业胜任能力
rxp|[>O< GgxPpS<ne 13.Senior/CPA-in-charge 项目经理
$:s@nKgnD~ !*l /Pr^8 14.audit engagement letter 业务约定书
L@Rgiq|v-| i[z 2'tx4 15.recurring audit 连续审计
NDRDP D b`e_}^,c 16.the client 委托人
JpXv+V cyNE} 17.change
CPA 更换
注册会计师 ~ZafTCa; !oyo_h 18.the existing CPA 现任注册
会计师
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会计师 ]]p\1G ;"D}"nL 20.the preceding CPA前任
注册会计师 M8H hjoo jwwRejNV 21.issue the audit report 出具审计报告
mc]+j,d FH}?QebSR 22.expert 专家
1e\cJ{B NLZ5 5yo$ 23.the board of directors 董事会
AYf}=t| eX\v;~W* 24.knowledge of the entity‘ s business 了解被审计单位情况
9swHa wai3g-` 25.assess material misstatement risks评估重大错报风险
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/J^dzvH 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
EI=~*&t @*rMMy 4 27.a general knowledge of —— 初步了解―――的情况
RrxbsG1HP huqtk4u 28.a more knowledge of—— 进一步了解的情况
IWYQ67Yj SB%D%Zx6'% 29.the prior year‘s working papers 以前年度
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7bYwh8 Op0*tj2i), 30.minutes of meeting 会议纪要
o;c"-^> QP~["%}T 31.business risks 经营风险
u'? +JUd1 W9l](Ow 32.appropriateness 适当性
bF9.k uWx<J3~q. 33.accounting estimate 会计估计
glC,E> [%^0L~: 34.management representations 管理层声明
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_L=-z*a\ f5//?ek 36.audit plan 审计计划
"(jD*\8x 1Z 0Qkd( 37.significant audit areas 重点审计领域
>}wFePl e<+)IW: 38.error 错误
Wpf~Ji6|| .S:(O+#Gm 39.fraud舞弊
,i6U* :YLs]JI< 40.modified or additional procedures 修改或追加审计程序
Yv=L'0K& 7x.j:{2 41.misappropriation of assets 侵占资产
NcbW"Qv3 'WHI.*= 42.transactions without substance 虚假交易
@=G[mc\ O!>#q4&] 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
,fiV xn Q &@xm< A\S 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
ADF<5#I aAqM)T83 47.approach the materiality level 接近重要性水平
1Ov oW Nx ;^JMX4[ 48.an acceptably low level 可接受水平
xrXfZ>$5bM m2~`EL> 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
N[-$*F,:_ Eve,*ATI 50.misstatements or omissions 错报或漏报
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y%9Hu D?dS/agA 53.adjust the financial statements 调整财务报表
<8~c7kT' HoX={^aG% 54.perform additional audit procedures 实施追加的审计程序
;TC]<N.YJT cSv;HN: 55.audit risk 审计风险
o+{7"Na8[ ts@w 9| 56.detection risk 检查风险
>B``+Z^2 mYfHBW: 57.inappropriate audit opinion 不适当的审计意见
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&*8.%qe; b%x=7SMXO 60.the acceptable level of detection risk 可接受的检查风险
74NL)|M L)<~0GcP 查看《
注会考试《审计》中的128个英文单词(二) 》
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