s%7t"-=& Ju@c~Xm 1.audit
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P t Tv,[DI + 2.attestation 鉴证
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:Z)PS ,f%S'(>w 3.credibility 可信赖程度
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GZ= JX;<F~{. 4.audit of financial statements 财务报表
审计 T4Uev*A VPJElRSH 5.agreed-upon procedures 执行商定程序
BA:VPTZq SwGx?U 6.high levels of assurance 高水平保证
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1rK8jX 8.reliability 可靠性
yS'I[l 6Pl<'3& 9.relevance 相关性
B6DYZ+7A $t[FH&c( 10.professional skepticism 职业谨慎
>1Ibc=}g dFB]~QEK 11.objectivity 客观性
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_ 12. professional competence 专业胜任能力
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p?OoC 13.Senior/CPA-in-charge 项目经理
By!o3}~g BL}\D;+t 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
&K#M*B,*p ""G'rN_=Bi 16.the client 委托人
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17.change
CPA 更换
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!wVM= z^G 18.the existing CPA 现任注册
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20.the preceding CPA前任
注册会计师 T.BW H2gRP +'HqgSPyb 21.issue the audit report 出具审计报告
AQvudx)@" vpr.Hn 22.expert 专家
]w8(&,PP 2HA:"v8 23.the board of directors 董事会
14yv$, \ Gvm9M 24.knowledge of the entity‘ s business 了解被审计单位情况
7`'Tb p |/{=ww8| 25.assess material misstatement risks评估重大错报风险
yR{3!{r3( #q=Efn' 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
0'C1YvF 0S!K{xyR 27.a general knowledge of —— 初步了解―――的情况
.W!i7 <\^8fn 28.a more knowledge of—— 进一步了解的情况
|)v,2 S4z;7z(8+ 29.the prior year‘s working papers 以前年度
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%7.30CA|# hHnYtq 31.business risks 经营风险
bq*eH (qx iqWQ!r^ 32.appropriateness 适当性
]N?kG`[ )3EY; 33.accounting estimate 会计估计
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&Ok):` !%c\N8<>GD 35.going concern assumption 持续经营假设
<0!):zraS %>{0yEC 36.audit plan 审计计划
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M8(t'jN 40.modified or additional procedures 修改或追加审计程序
cVF"!. (*iHf"=\ 41.misappropriation of assets 侵占资产
`b$.%S8uj= L4nYXW0y 42.transactions without substance 虚假交易
T_4/C2 $ddCTS^ 43.unusual pressures 异常压力
q(84+{>B t b}V5VH 44.the suspected noncompliance 涉嫌存在违法行为
Lp9E:D-> J)-x!y> 45.materialiy 重要性
.?$gpM?i P&LsVR{# 46.exceed the materiality level 超过重要性水平
zTU0HR3A i9x+A/o[ 47.approach the materiality level 接近重要性水平
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ZJiG!+-j 48.an acceptably low level 可接受水平
PEZ!n.'S E7hY8#G 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
3^yK!-Wp( H qx-;F~0 50.misstatements or omissions 错报或漏报
F:S}w 8Zd]wYO 51.aggregate 总计
6Z"X}L,* x[e<} 8'$( 52.subsequent events 期后事项
_H@DLhH|= >XfbP] 53.adjust the financial statements 调整财务报表
X"%gQ.1|{j CpTjJXb 54.perform additional audit procedures 实施追加的审计程序
vnuN6M{ Iu=(qU 55.audit risk 审计风险
Jln:`!#fDf AA>P`C$&M 56.detection risk 检查风险
c7H^$_^ = SOIN']L|V[ 57.inappropriate audit opinion 不适当的审计意见
N8df8=.kw FGzwhgy 58.material misstatement 重大的错报
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01ON0 O;3>sLgc 59.tolerable misstatement 可容忍错报
G' 1'/ _lq`a\7e 60.the acceptable level of detection risk 可接受的检查风险
-XG@'P_ TWX.D`W 查看《
注会考试《审计》中的128个英文单词(二) 》
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