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MJ rtf\{u9 }g 1.audit
审计 n[ip'*2L 2='gC|&s6 2.attestation 鉴证
|f1 S&b. YL\d2 3.credibility 可信赖程度
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< 4.audit of financial statements 财务报表
审计 |Fz/9+I f<WP<!N% 5.agreed-upon procedures 执行商定程序
Br.$:g# $j*%}x~[ 6.high levels of assurance 高水平保证
S4uX utd cjfYE] 7.compilation 编制
|?{3&'`J8w x!GHUz*:uz 8.reliability 可靠性
NNSHA'F,.\ [sJ f)< 9.relevance 相关性
,.[T]37 D@ut -J(. 10.professional skepticism 职业谨慎
f*KNt_|: gV@FT|j!i 11.objectivity 客观性
7YT%.ID `>&V_^y+ 12. professional competence 专业胜任能力
S0().2# p>Dv&fX 13.Senior/CPA-in-charge 项目经理
v3!oY t:l $5kb3x<W 14.audit engagement letter 业务约定书
Z18T<e xtWQ. 15.recurring audit 连续审计
\M0-$&[+Z $sK8l=# 16.the client 委托人
/H.w0fu&.S ApHs`0=( 17.change
CPA 更换
注册会计师 Bfe#, |O3wAxc3W 18.the existing CPA 现任注册
会计师
`|?K4<5| ax$ashFO/! 19.the successor CPA 后任注册
会计师 D^ZG-WR @9_H4V 20.the preceding CPA前任
注册会计师 A+P9M \u. AjBwj5K 21.issue the audit report 出具审计报告
F]]1>w*/0 " &2Kvsz 22.expert 专家
Sy|fX_i SQ%B"1&$D 23.the board of directors 董事会
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<,!8xp7,~ &Omo\Oq&W> 25.assess material misstatement risks评估重大错报风险
s2=rj?g&(X buV{O[ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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ZL/iX~}a' D5lzrpg _e 28.a more knowledge of—— 进一步了解的情况
2;h4$^`dt +KV?W+g)` 29.the prior year‘s working papers 以前年度
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EB R,j_ >h:rYEsh8V 30.minutes of meeting 会议纪要
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31.business risks 经营风险
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%oPW`r 7#/->Y 33.accounting estimate 会计估计
.*FBr7rE\ I`hltJM' 34.management representations 管理层声明
@yc/1u$r ,U`:IP/L 35.going concern assumption 持续经营假设
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-Q3jK)1 9*s''= 37.significant audit areas 重点审计领域
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&1nZ%J9 38.error 错误
z[Sq7bbYO >]b>gc?3 39.fraud舞弊
VF#2I%R* gbvM2 40.modified or additional procedures 修改或追加审计程序
w:[1,rRvT z!`aJE/ 41.misappropriation of assets 侵占资产
pO]{Y?X: HC1jN8WDY 42.transactions without substance 虚假交易
nV`n=x ~x67v+I 43.unusual pressures 异常压力
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>~%!#,C(|U ~>2DA$Ec 45.materialiy 重要性
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0JH*I 46.exceed the materiality level 超过重要性水平
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!7C 47.approach the materiality level 接近重要性水平
5&Y%N( Cu2eMUGt 48.an acceptably low level 可接受水平
R0yPmh,{ &P2tzY' 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)D' Yx sGBm[lplz 50.misstatements or omissions 错报或漏报
7E0L-E=. XSfl'Fll D 51.aggregate 总计
yT3q~#: ucP"<,a 52.subsequent events 期后事项
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K2, (w1M\yodV 53.adjust the financial statements 调整财务报表
:A,g :B oc|%|pmRd< 54.perform additional audit procedures 实施追加的审计程序
Kivr)cIG L>trLD1pt 55.audit risk 审计风险
HACY s)dL^lj; 56.detection risk 检查风险
)Bz2-|\ 3y#U|&]{ 57.inappropriate audit opinion 不适当的审计意见
st7\k]J\ N~=,RPjq 58.material misstatement 重大的错报
^-wdIu~p? b-/8R|Mem 59.tolerable misstatement 可容忍错报
[ClDKswq 4J~ZZ 60.the acceptable level of detection risk 可接受的检查风险
E%.w6- 9~rrN60Q 查看《
注会考试《审计》中的128个英文单词(二) 》
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