kw>W5tNpf: tN=B9bm3j 1.audit
审计 p#UrZKR ~e5hfZv|w 2.attestation 鉴证
sF$$S/b a'zf8id 3.credibility 可信赖程度
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sv <0r2m4z 4.audit of financial statements 财务报表
审计 w]hs1vch ]CD 5.agreed-upon procedures 执行商定程序
T\VKNEBo LwV4p6A 6.high levels of assurance 高水平保证
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N*,cTE 7.compilation 编制
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wtU@xsD 8.reliability 可靠性
G'oMZb ({= v"VpE`z1# 9.relevance 相关性
dBKL_'@@} 60B6~@]P 10.professional skepticism 职业谨慎
*UVo>; 59;p| 11.objectivity 客观性
UMN3.-4K# zrqQcnx9(m 12. professional competence 专业胜任能力
Em?Z !e5!8z 13.Senior/CPA-in-charge 项目经理
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U_t[J| 14.audit engagement letter 业务约定书
n.&z^&$w\) Ib(q9!L 15.recurring audit 连续审计
fk5xIW 04`2MNfxG 16.the client 委托人
)N4!zuSVf >?/Pl"{b 17.change
CPA 更换
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<WKn c]SXcA;Pmv 18.the existing CPA 现任注册
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z ;>xI~ 5G!0Yy[' 19.the successor CPA 后任注册
会计师 W rB:)Q(8= _Mi`]VSq9 20.the preceding CPA前任
注册会计师 fhGI =hZ#Z]f 21.issue the audit report 出具审计报告
M3m!u[6| l`S2bb6uMR 22.expert 专家
cR'l\iv+ Hd*e9;z 23.the board of directors 董事会
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3q'["SS 24.knowledge of the entity‘ s business 了解被审计单位情况
{kCCpU U($bR|%D 25.assess material misstatement risks评估重大错报风险
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sj:I`> 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
1b^e4 "DN0|%`M/ 27.a general knowledge of —— 初步了解―――的情况
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tB S+?N S#h-X(4 29.the prior year‘s working papers 以前年度
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dY=]ES}` 30.minutes of meeting 会议纪要
k }amSsE 4eFqD; 31.business risks 经营风险
Db:^Omwo pco:]3BF6 32.appropriateness 适当性
6,wi81F,} V{jQ=<)@e 33.accounting estimate 会计估计
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?D .r ,wc*SF 34.management representations 管理层声明
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rra|}l4Y k4N_Pa$}\ 36.audit plan 审计计划
JM&`&fsOC{ h^QLvOuR 37.significant audit areas 重点审计领域
wh Hp}r 4d x4hBd 38.error 错误
!uZ)0R xDqJsp=]- 39.fraud舞弊
W;Y"J_ u-s*3Lg& 40.modified or additional procedures 修改或追加审计程序
/penB[1i 0r_3:#Nn 41.misappropriation of assets 侵占资产
~ 3!yd0[k :@rq+wvP 42.transactions without substance 虚假交易
hwx1 fpo4 .-Z=Aa> 43.unusual pressures 异常压力
XE#a# As{Q9o5j/ 44.the suspected noncompliance 涉嫌存在违法行为
et`1#_o ;*c8,I; 45.materialiy 重要性
ahh&h1q7| oV/:T\Qn= 46.exceed the materiality level 超过重要性水平
AU$<W"%R "xI70c{ 47.approach the materiality level 接近重要性水平
D6I-:{ws EpW89X 48.an acceptably low level 可接受水平
2y"L&3W ;W 3#q: 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
/wi*OZ7R QbJE+m5 50.misstatements or omissions 错报或漏报
w,T-vf 7_9^nDU 51.aggregate 总计
XQ'$J_hC +@^FUt=tq 52.subsequent events 期后事项
v) j3YhY FfRvi8 53.adjust the financial statements 调整财务报表
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x%yzhIRR []-<-TqJ 55.audit risk 审计风险
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s?JOGu 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
'F%h]4|1 g8R@ol0 58.material misstatement 重大的错报
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$ba*=/{[q 59.tolerable misstatement 可容忍错报
#[&9~za'"m kr\#CW0? 60.the acceptable level of detection risk 可接受的检查风险
Q 5&|1m Pb ?>1wZ 查看《
注会考试《审计》中的128个英文单词(二) 》
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