o$disJ fiG/"/u 1.audit
审计 0{0BL@H N!RkV\:X 2.attestation 鉴证
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3.credibility 可信赖程度
-`knSR xweV8k/ 4.audit of financial statements 财务报表
审计 \r4QS )3 C~kmN7 5.agreed-upon procedures 执行商定程序
U TT 7a" gpt98:w: 6.high levels of assurance 高水平保证
g3*" ^C2= dG{D2~# 7.compilation 编制
,AX7~;hpq F^knlv' 8.reliability 可靠性
!>olD_ "j(?fVx 9.relevance 相关性
60*;a*cy 4^|;a0Qy] 10.professional skepticism 职业谨慎
X0IXj%\N tp4/c'w;)J 11.objectivity 客观性
HZ>8@AVa\ qQzf&" 12. professional competence 专业胜任能力
yDk|ad| "'M>%m u 13.Senior/CPA-in-charge 项目经理
qhNY< EUxkYl 14.audit engagement letter 业务约定书
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`/+%mKlC|[ `F)Q= 16.the client 委托人
x^s2bb zQ[g* 17.change
CPA 更换
注册会计师 qJ\tc\ =SY5E{`4p 18.the existing CPA 现任注册
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_9@D o6 c_oI?D9 19.the successor CPA 后任注册
会计师 Uwd^%x* EqY e.dF, 20.the preceding CPA前任
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/ 21.issue the audit report 出具审计报告
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'(N ,<,ige 22.expert 专家
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23.the board of directors 董事会
/~k)#44 }YPW@g 24.knowledge of the entity‘ s business 了解被审计单位情况
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$ 25.assess material misstatement risks评估重大错报风险
8UAbTqB- A..,. 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
K]0Q=HY{. /hC[>t< 27.a general knowledge of —— 初步了解―――的情况
7.-g=Rcz cyR K&J 28.a more knowledge of—— 进一步了解的情况
BseK?`]U" caK<;bmu- 29.the prior year‘s working papers 以前年度
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2(s+?n.N a,B2;4" 30.minutes of meeting 会议纪要
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j _r?4k 31.business risks 经营风险
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X)-9u 8 32.appropriateness 适当性
P|rsq|', lu]Z2xSv 33.accounting estimate 会计估计
zvvF9 !^o(?1 34.management representations 管理层声明
81O\BO.T 6mFH>T*jzH 35.going concern assumption 持续经营假设
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N=vL&m D][e uB 36.audit plan 审计计划
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IK -V) ;(]O*{F7k 37.significant audit areas 重点审计领域
me-:A:si kG =nDy 38.error 错误
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R"j6 w[tn 39.fraud舞弊
FQV]/ F4!,8)} 40.modified or additional procedures 修改或追加审计程序
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8 41.misappropriation of assets 侵占资产
_h@s)" 3YtFO;- 42.transactions without substance 虚假交易
?DN4j!/$ mw^Di 43.unusual pressures 异常压力
uO4kCK<7C n?@3+wG 44.the suspected noncompliance 涉嫌存在违法行为
|sM#nhxK (thDv rT@2 45.materialiy 重要性
EYe)d+E* ~:65e 8K 46.exceed the materiality level 超过重要性水平
SvlS4C w(lxq:>" 47.approach the materiality level 接近重要性水平
LU#DkuIG O@.afk"{ 48.an acceptably low level 可接受水平
8,E#vQ55}( Jk$XL<t 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
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MX3ss,F 50.misstatements or omissions 错报或漏报
v-*CE[ k'_p*H 51.aggregate 总计
'IaI7on 9fWr{fx 52.subsequent events 期后事项
0baq696<F |( %3'"Z 53.adjust the financial statements 调整财务报表
VrV* -J' mY+.(N7m 54.perform additional audit procedures 实施追加的审计程序
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vM)?^# !PCw-& 55.audit risk 审计风险
?}QHEk:H NXAP=y3 56.detection risk 检查风险
l:!4^>SC $,vZX u|Qw 57.inappropriate audit opinion 不适当的审计意见
[zO C*e)UPK` 58.material misstatement 重大的错报
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Ua74C x;RjLI 4h 59.tolerable misstatement 可容忍错报
IN? A`A !ul)e;a 60.the acceptable level of detection risk 可接受的检查风险
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?/ 查看《
注会考试《审计》中的128个英文单词(二) 》
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