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审计 N<(.%<! T0z n,ej 2.attestation 鉴证
m P'^%TE p< "3&HA 3.credibility 可信赖程度
JW.=T) $~;D9 4.audit of financial statements 财务报表
审计 uxaYCa? H1n1-!%d 5.agreed-upon procedures 执行商定程序
$%R$G`.KM u8GMUN 6.high levels of assurance 高水平保证
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j _L@U2i r.ZF_^y}+ 8.reliability 可靠性
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g]ZD 9.relevance 相关性
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10.professional skepticism 职业谨慎
M-V&X&?j XxIHoX& 11.objectivity 客观性
6(d }W2GP mE%$HZ} 12. professional competence 专业胜任能力
RPd}Wf a2Pf/D]n 13.Senior/CPA-in-charge 项目经理
,L bBpi=TJ w }^ I 14.audit engagement letter 业务约定书
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E!IX+ D^%^xq)E 15.recurring audit 连续审计
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w@JKl5 16.the client 委托人
ABE@n%|` %1}K""/ 17.change
CPA 更换
注册会计师 a<}#HfC;' ;{h CF 18.the existing CPA 现任注册
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JRCrZW} $`R6=\| 19.the successor CPA 后任注册
会计师 ]e.JNo AL#4_]m' 20.the preceding CPA前任
注册会计师 ^j-3av= FFdBtB 21.issue the audit report 出具审计报告
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2'Mt}R> 23.the board of directors 董事会
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#V7Pj pvmC$n^zc 24.knowledge of the entity‘ s business 了解被审计单位情况
J{^RkGF "HE^v_p 25.assess material misstatement risks评估重大错报风险
34\(7JO ~/.7l8) 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
UfS%71l.$ KM^ufF2[ 27.a general knowledge of —— 初步了解―――的情况
AL>$HB$ Sb~MQ_ 28.a more knowledge of—— 进一步了解的情况
[1.+HyJ} "*G.EiLq 29.the prior year‘s working papers 以前年度
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R<OI1,..r ,#pXpAz/ 30.minutes of meeting 会议纪要
6k#Jpmmr M|:UwqV> 31.business risks 经营风险
EkziAON s%<eD 32.appropriateness 适当性
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33.accounting estimate 会计估计
As>_J=8} 3 c y8;@[#9 34.management representations 管理层声明
/ X1 x B(M6@1m_ 35.going concern assumption 持续经营假设
lok= n=[/Z! 36.audit plan 审计计划
pR~U`r5z CHz+814 37.significant audit areas 重点审计领域
*QH28%^ 8@tV9+u 38.error 错误
%n*-VAfE\ (DI>5.x" 39.fraud舞弊
Hw4%uS==V %$b:X5$Z 40.modified or additional procedures 修改或追加审计程序
.0es3Rj "s{5O> 41.misappropriation of assets 侵占资产
L*:jXmUM_~ >3Eo@J,?d 42.transactions without substance 虚假交易
R6(oZph soQ1X@"0 43.unusual pressures 异常压力
b9l;a+]d S_Wrw z 44.the suspected noncompliance 涉嫌存在违法行为
D|{jR~J)xK ]UmFhBR- 45.materialiy 重要性
/HaHH.e pS:4CNI{ 46.exceed the materiality level 超过重要性水平
R~PA1wDZ !_Wi!Vr_ 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
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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
cH&J{WeZa a*&B`77`| 50.misstatements or omissions 错报或漏报
<_-hRbS I "A_b}~*} 51.aggregate 总计
h-[VH% N(Tz%o4 52.subsequent events 期后事项
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p"KFJ 85LAYaw 54.perform additional audit procedures 实施追加的审计程序
=Lf,?"S 0E3[N:s 55.audit risk 审计风险
'2 PF $adbCY\ 56.detection risk 检查风险
tg<EY!WY c"B{/;A 57.inappropriate audit opinion 不适当的审计意见
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[.8cg* 58.material misstatement 重大的错报
,Vt/(x- &tg&5_ 59.tolerable misstatement 可容忍错报
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G"XTL ;6>2"{NW 60.the acceptable level of detection risk 可接受的检查风险
\nPEyw,U Hl{S]]z 查看《
注会考试《审计》中的128个英文单词(二) 》
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