fJ&\Z9zY !\!j?z=O8 1.audit
审计 US\h,J\Ju TQth"Cv2: 2.attestation 鉴证
vbfQy2q 38GZ_z}r 3.credibility 可信赖程度
t\-|J SZ OoQLR 4.audit of financial statements 财务报表
审计 *!ecb1U5 'xGTaKlm, 5.agreed-upon procedures 执行商定程序
b4Pa5w g]E3+: 5dk 6.high levels of assurance 高水平保证
mJYD"WgY L~C:1VG5 7.compilation 编制
.-)kIFMi Q 3/J@MC 8.reliability 可靠性
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?}#Iu-IA 9.relevance 相关性
I3u)y|Y= &0]5zQ 10.professional skepticism 职业谨慎
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u3_d. 11.objectivity 客观性
LCW}1H:Q 8RQv 12. professional competence 专业胜任能力
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{ 13.Senior/CPA-in-charge 项目经理
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:U)l g.\%jDM 14.audit engagement letter 业务约定书
z\$( @:{A 5v^tPGg4 15.recurring audit 连续审计
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D@kf^1G 16.the client 委托人
wo;OkJKF -A zOujSS 17.change
CPA 更换
注册会计师 <GF^VT|Ce <v=s:^;C0 18.the existing CPA 现任注册
会计师
Jhfw$ DF mF4y0r0 19.the successor CPA 后任注册
会计师 =.w~qL eD7qc1*G 20.the preceding CPA前任
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} 21.issue the audit report 出具审计报告
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Wg2 0H23XW Mmg~Fn 23.the board of directors 董事会
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2$v8{Y& 24.knowledge of the entity‘ s business 了解被审计单位情况
t7Mq>rFB >P]gjYN 25.assess material misstatement risks评估重大错报风险
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PB% *F!1xyg 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
~+ 9vz EWQLLH "h 27.a general knowledge of —— 初步了解―――的情况
|>Fz:b d VJ?>o 28.a more knowledge of—— 进一步了解的情况
@C^wV g@T}h[ 29.the prior year‘s working papers 以前年度
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uP(t+}dQ+3 i<):%[Q)> 30.minutes of meeting 会议纪要
q^?a|l \BN$WV 31.business risks 经营风险
$/|vbe, DEbMb6)U 32.appropriateness 适当性
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(S> 33.accounting estimate 会计估计
Hp>L}5 y[ K?r 34.management representations 管理层声明
lQBEq"7$ gS8+S\2 35.going concern assumption 持续经营假设
b`@C #qB MTKNIv| 36.audit plan 审计计划
r)OiiD" *")*w> R 37.significant audit areas 重点审计领域
Js vdC]+ o8|qT)O@U 38.error 错误
V )1.)XC /sj*@HF= 39.fraud舞弊
r7L.W ,II3b(l 40.modified or additional procedures 修改或追加审计程序
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.Uw\z5' 41.misappropriation of assets 侵占资产
[`s0 L# LAH">E 42.transactions without substance 虚假交易
j>B* 8*Ss 3u& ,3: 43.unusual pressures 异常压力
)RT?/N W w52py7 44.the suspected noncompliance 涉嫌存在违法行为
O ;[Mi 9t6c*|60#n 45.materialiy 重要性
W`NF4 0) C*3St`2@9 46.exceed the materiality level 超过重要性水平
[0aC]XQZ =J)<Nx.gA 47.approach the materiality level 接近重要性水平
5bAdF'~ MkL2I+* 48.an acceptably low level 可接受水平
N5,LHO T&+3Xi: 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
+L`}(yLJ)9 |w54!f6w_ 50.misstatements or omissions 错报或漏报
d;]mwLB0 k sXQ}BE 51.aggregate 总计
?|+e*{4k Z\xnPhV 52.subsequent events 期后事项
Bv!{V)$ q?dd5JzZy, 53.adjust the financial statements 调整财务报表
Sk/@w[ rq4g~e!S 54.perform additional audit procedures 实施追加的审计程序
u!5q)>Wt( nq8XVT.m^\ 55.audit risk 审计风险
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f B^r?N-Z A 56.detection risk 检查风险
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qvRS 58.material misstatement 重大的错报
Tx!t3;Yz[ 4\u`MR 59.tolerable misstatement 可容忍错报
T3@2e0u ) BDvkY 60.the acceptable level of detection risk 可接受的检查风险
vI0,6fOd6 `bfUP s 查看《
注会考试《审计》中的128个英文单词(二) 》
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