QAvir%Y9Q 0JlZs] 1.audit
审计 !1q 9+e 5e$~)fL 2.attestation 鉴证
MxY/`9>E|+ JMH8MH* 3.credibility 可信赖程度
oo=Qt(# u86"Y^d# 4.audit of financial statements 财务报表
审计 <Wp
QbQM m|=H# 5.agreed-upon procedures 执行商定程序
=,Dqqf f}1&HI8r 6.high levels of assurance 高水平保证
QNARkYY~| UEozAY 7.compilation 编制
du)~kU>l h"_~7jq" 8.reliability 可靠性
?Rj ~f{%g Z\HX~*,6 9.relevance 相关性
'bo~%WA]n pek%08VSEU 10.professional skepticism 职业谨慎
L
]w/P| l2l(_$@3 11.objectivity 客观性
\ gLHi~ Sh?4ri@: 12. professional competence 专业胜任能力
:_t}
QP" Y]L9Y9 13.Senior/CPA-in-charge 项目经理
S(uf(q|{ JaK}| 14.audit engagement letter 业务约定书
m< 3Ao^I+ |fSe>uVZ 15.recurring audit 连续审计
J41G&$j( `67[O4$< 16.the client 委托人
#Sa27$&.> 6S+U&Ce\ 17.change
CPA 更换
注册会计师 'JNElXqrv |\U5),m 18.the existing CPA 现任注册
会计师
'Er:a?88l (HSgEs1d 19.the successor CPA 后任注册
会计师 M-;4 (iR
ide 20.the preceding CPA前任
注册会计师 oI.G-ChP jcI&w#re 21.issue the audit report 出具审计报告
nv0]05.4 BM(]QUxRd 22.expert 专家
PJ2qfYsH=> D5:{fWVsV/ 23.the board of directors 董事会
3"G>>nC& cCa|YW^j 24.knowledge of the entity‘ s business 了解被审计单位情况
D<V~f B -.T&(&>^ 25.assess material misstatement risks评估重大错报风险
(4\d]*u5-c Ur5FC r 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
,2j.<g&
om]4BRe 27.a general knowledge of —— 初步了解―――的情况
,}:G\u*Fu h;-yU.(w 28.a more knowledge of—— 进一步了解的情况
lhtZaU~V CYKr\DA 29.the prior year‘s working papers 以前年度
工作底稿
:"l-KQ0 ^;Sy. W&` 30.minutes of meeting 会议纪要
{'AWZ( !
w H'b 31.business risks 经营风险
!vk|<P1 7{xh8#m 32.appropriateness 适当性
v*9<c{a 6<' 21 33.accounting estimate 会计估计
L
a@
+> MdXchO-Lyc 34.management representations 管理层声明
Ton94:9bZ m\ddp_l 35.going concern assumption 持续经营假设
,9P:Draxs` 9JWa$iBH@ 36.audit plan 审计计划
)x]3Zq (I@rLvZr{ 37.significant audit areas 重点审计领域
<ERB.d! +Y
V|ij 38.error 错误
zLF?P3^ P)uDLFp] 39.fraud舞弊
A.D{.a lt_']QqU 40.modified or additional procedures 修改或追加审计程序
]r-C1bKD` 1Jj Y! 41.misappropriation of assets 侵占资产
;/0 Q1- P<Zh XN' 42.transactions without substance 虚假交易
Fh*j#*oe D)@YI.T 43.unusual pressures 异常压力
(E,Yo )LdyC`S\c 44.the suspected noncompliance 涉嫌存在违法行为
_ib"b# nN~~
cV 45.materialiy 重要性
(D
9Su^:1 $-c!W!H 46.exceed the materiality level 超过重要性水平
Ed:eGm } Vf`7V$sr 47.approach the materiality level 接近重要性水平
sO5?aB& 8&Myva 48.an acceptably low level 可接受水平
k2xHH$+{#= &|aqP
\Q5 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
5P .qXA"D Z lHDi!T 50.misstatements or omissions 错报或漏报
RID]pek Uh'#izm[l 51.aggregate 总计
C_ \q?> `juLQH 52.subsequent events 期后事项
)~V4+*< fRfn2jA)d 53.adjust the financial statements 调整财务报表
gt\MS;jMa c,Euv>*` 54.perform additional audit procedures 实施追加的审计程序
7
t?* Sggq3l$Qc 55.audit risk 审计风险
jt@SZI` (Z}>1WRju 56.detection risk 检查风险
S2>c
#BQ @VN&t:/ l 57.inappropriate audit opinion 不适当的审计意见
L.T?}o 8_&CT
:u> 58.material misstatement 重大的错报
!6G?zipB J>^\oAgpE 59.tolerable misstatement 可容忍错报
[I:KpAd/
zyg:nKQW 60.the acceptable level of detection risk 可接受的检查风险
Bk}><H 2S8P}$mM 查看《
注会考试《审计》中的128个英文单词(二) 》
%hN.ktZ/s ~O 3D[PNW~