:R
+BC2x Gh.?6kuh 1.audit
审计 <$hv{a _.R]K$U 2.attestation 鉴证
=
SuJ*
{X2uFw Gi 3.credibility 可信赖程度
A$7K5 ]mi\Y"RO 4.audit of financial statements 财务报表
审计 k%u fgHl! olr#3te 5.agreed-upon procedures 执行商定程序
GIkeZV{4} o3\^9-jmp 6.high levels of assurance 高水平保证
|A,.mOT Sh5)36 7.compilation 编制
o\ ce|Dzt 9015PEO 8.reliability 可靠性
suIYfjh T%9t8?I 9.relevance 相关性
1c@S[y `Ix`/
k} 10.professional skepticism 职业谨慎
r QNm2h "M+I$*] 11.objectivity 客观性
8dLmsk^ UroC8Tm 12. professional competence 专业胜任能力
x5xMr.vm _1O .{O 13.Senior/CPA-in-charge 项目经理
J E5qR2VA (pM&eow} 14.audit engagement letter 业务约定书
%-$
:/N ^8bc<c:P 15.recurring audit 连续审计
]8OmYU%6V x!W5'DO 16.the client 委托人
I(kEvfxc" yK9EHJ$ 17.change
CPA 更换
注册会计师 0~_I9|FN q&3(yhx 18.the existing CPA 现任注册
会计师
|H,WFw1%} Q(Q?L5
19.the successor CPA 后任注册
会计师 4_CL1g 6{udNv X 20.the preceding CPA前任
注册会计师 |;(P+Q4lB *kZH~] 21.issue the audit report 出具审计报告
B 5qy4MFWs ge%QbU1J 22.expert 专家
q9VBK(,X D-t!{LA 23.the board of directors 董事会
N}[!QE 3G 5xIr6
24.knowledge of the entity‘ s business 了解被审计单位情况
[~cz|C# GV) "[O 25.assess material misstatement risks评估重大错报风险
)+Z.J]$O- @c"s6h& 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
ek/zQM@% yKK9b
27.a general knowledge of —— 初步了解―――的情况
DnhbMxh8o F\&^(EL 28.a more knowledge of—— 进一步了解的情况
*81/q8Az Voq/0,d 29.the prior year‘s working papers 以前年度
工作底稿
ZQir?1= /pU`- 30.minutes of meeting 会议纪要
w8N1-D42 kef%5
B 31.business risks 经营风险
#u+qV!4 }M"])B I
32.appropriateness 适当性
b KIL@AI [4bE"u 33.accounting estimate 会计估计
hMvJNI6O 9C Ki$L 34.management representations 管理层声明
wL]#]DiE mea}
9]c 35.going concern assumption 持续经营假设
}wBpBw2J @e\
@EW 36.audit plan 审计计划
lfd-!(tXD c05-1 37.significant audit areas 重点审计领域
yt,Ky8y1 jLO$[c`
; 38.error 错误
9&Y|,&W /[/{m ] 39.fraud舞弊
.!lLj1?p XhWo~zh" 40.modified or additional procedures 修改或追加审计程序
U1fqs{> S1~K.<B 41.misappropriation of assets 侵占资产
cH:&S=>h -`z%<)!Y 42.transactions without substance 虚假交易
]mNsG0r6 e0ni 43.unusual pressures 异常压力
Sd.Km a _(~E8g 44.the suspected noncompliance 涉嫌存在违法行为
&
@_PY `)KGajB 45.materialiy 重要性
m#O; 1/P ;l0%yg/} 46.exceed the materiality level 超过重要性水平
vd$>nJ" luac 47.approach the materiality level 接近重要性水平
f
w)tWJVD s?k:X ~m 48.an acceptably low level 可接受水平
-ULgVGYKK 0
8k 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
pEN`6* g`.H)36 50.misstatements or omissions 错报或漏报
+;pw^QB dN:^RCFzS 51.aggregate 总计
>dw
0@T&p aC
Iz(3^ 52.subsequent events 期后事项
mF4OLG3L0 iYw1{U 53.adjust the financial statements 调整财务报表
i$hWX4L k
7@:e$7 54.perform additional audit procedures 实施追加的审计程序
u}_x "WXUz 55.audit risk 审计风险
+<V$G/" /n$R-Q 56.detection risk 检查风险
{,T=Siy 1~2+w]-kU 57.inappropriate audit opinion 不适当的审计意见
$$Ibr]$5 X>o*eN 58.material misstatement 重大的错报
Eg2jexl .A6pPRy e 59.tolerable misstatement 可容忍错报
CO@
kLI W>&*.3{v 60.the acceptable level of detection risk 可接受的检查风险
g1 y@z8Z{ `jhbKgR[ 查看《
注会考试《审计》中的128个英文单词(二) 》
10r!p:D @(N}
{om