`uTmw^pZX ~)M~EX&pK 1.audit
审计 O^rD HFj, bW+:C5' 2.attestation 鉴证
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3.credibility 可信赖程度
`XDl_E+>l ;mi%F3 4.audit of financial statements 财务报表
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2B Gav$HLx 5.agreed-upon procedures 执行商定程序
AQ^u #4;wjcGWw 6.high levels of assurance 高水平保证
tX~w{|k tpx2IE 7.compilation 编制
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% 8.reliability 可靠性
1{.9uw"2S ]/{)bpu 9.relevance 相关性
2B`JGFcdcB cidP|ie^ 10.professional skepticism 职业谨慎
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TA 11.objectivity 客观性
o{[qZc_% D)}v@je"yP 12. professional competence 专业胜任能力
y<.5xq5_3 1B\WA8 13.Senior/CPA-in-charge 项目经理
lNv|M)I ?&uu[y 14.audit engagement letter 业务约定书
!PE]C!*gv& c+GG\:gM 15.recurring audit 连续审计
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_9ivw J9 I:Q<; 16.the client 委托人
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gue5{c 17.change
CPA 更换
注册会计师 A?0Nm{O;3v og>uj>H& 18.the existing CPA 现任注册
会计师
f,Ghb~y CU~PT. 19.the successor CPA 后任注册
会计师 Kf-JcBsrT |V7*l1 20.the preceding CPA前任
注册会计师 7PF%76TO Y\hBd$lQ~ 21.issue the audit report 出具审计报告
DIUjn;>k8 TJ*T:?>e 22.expert 专家
q0\6F^;M lr$zHI7_` 23.the board of directors 董事会
/<BI46B\ :2)/FPL6 24.knowledge of the entity‘ s business 了解被审计单位情况
8JUwf `qwBn= 25.assess material misstatement risks评估重大错报风险
D3K8F@d 3= ;<$+I6 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
lUMdrt0@z %N_%JK\{@ 27.a general knowledge of —— 初步了解―――的情况
FE;x8(;W8 )=-szJjXZ 28.a more knowledge of—— 进一步了解的情况
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Wv~Eh 29.the prior year‘s working papers 以前年度
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[a<SDMR J|rq*XD}q 30.minutes of meeting 会议纪要
8Cv?Z.x5 PmM3]xVzd 31.business risks 经营风险
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a rU(+T0t?I 32.appropriateness 适当性
rQ snhv @=f\<"$vt 33.accounting estimate 会计估计
f`66h M[ Ssg&QI 34.management representations 管理层声明
J4U1t2@)9 g#E-pdY 35.going concern assumption 持续经营假设
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QGXy= ,MIV=* 36.audit plan 审计计划
ygl0k \ is@?VklnB 37.significant audit areas 重点审计领域
YKf0dh;O ={Qi0Pvt 38.error 错误
@`Su0W+. oe~b}: 39.fraud舞弊
B#1;r-^P< ( &x['IR 40.modified or additional procedures 修改或追加审计程序
6;5Ss?ep "tpSg 41.misappropriation of assets 侵占资产
eb$#A _m ~WV"SaA)*U 42.transactions without substance 虚假交易
jb!i$/%w El"Q'(:/U 43.unusual pressures 异常压力
S:ztXhif> y1L,0 ] 44.the suspected noncompliance 涉嫌存在违法行为
lsNd_7k 3"\l u?-E 45.materialiy 重要性
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!g3 aC)!T 46.exceed the materiality level 超过重要性水平
x]ot 2 "" ZQ/t\ 47.approach the materiality level 接近重要性水平
z*)T%p m&yJzMW| 48.an acceptably low level 可接受水平
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ShAR 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
jWfa;&Ra P7/X|M z 50.misstatements or omissions 错报或漏报
_zMW=nypdx .#pU=v#/[ 51.aggregate 总计
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52.subsequent events 期后事项
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AyP 53.adjust the financial statements 调整财务报表
Mf``_=K bA->{OPkT 54.perform additional audit procedures 实施追加的审计程序
5/Uy{Xt !%0 *z 55.audit risk 审计风险
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K? w6 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
N] sAji* A3@6N( 58.material misstatement 重大的错报
D}/vLw :v um0N)&iY 59.tolerable misstatement 可容忍错报
d6 5L!4 +K4}Dmg 60.the acceptable level of detection risk 可接受的检查风险
Ph>%7M% "9e\c;a 查看《
注会考试《审计》中的128个英文单词(二) 》
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