cX7 O*5C qYoB;gp 1.audit
审计 .V4- <aztbq? 2.attestation 鉴证
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-~7@ 3.credibility 可信赖程度
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审计 TyDh\f!w m<H{@ZgN( 5.agreed-upon procedures 执行商定程序
J3 `0i@ !iO2yp 6.high levels of assurance 高水平保证
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cx\ 7.compilation 编制
Nv=78O1 FA%_jM 8.reliability 可靠性
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T/a=z 9.relevance 相关性
t0+i]lr {{jV!8wK 10.professional skepticism 职业谨慎
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vdmN] 11.objectivity 客观性
`78Bv>[A |lt]9>| 12. professional competence 专业胜任能力
0j_kK Z\?2"4H 13.Senior/CPA-in-charge 项目经理
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Yo ,jOJ\WXP 14.audit engagement letter 业务约定书
=:aJZ[UU<2 Fvf|m7 15.recurring audit 连续审计
S=(<m%f k,[*h-{8 16.the client 委托人
')U~a XEQTT D< 17.change
CPA 更换
注册会计师 y~fKLIoz" 4vEP\E3u<j 18.the existing CPA 现任注册
会计师
hTa(^ y(o)}m*0 19.the successor CPA 后任注册
会计师 [% C,&h5 In?=$_p 20.the preceding CPA前任
注册会计师 E7t;p)x yL*]_ 21.issue the audit report 出具审计报告
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%8,$ILN 5?lc%,-& 24.knowledge of the entity‘ s business 了解被审计单位情况
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2 #,%7tXOLR 25.assess material misstatement risks评估重大错报风险
v8)"skVnFG V&w2pp0 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
X/yq<_ g _p^"l2%D/ 27.a general knowledge of —— 初步了解―――的情况
N ~{N Nf Y DcW?L^Mst 28.a more knowledge of—— 进一步了解的情况
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4"9K 30.minutes of meeting 会议纪要
'v"= KNUK]i&L 31.business risks 经营风险
Ot2o=^Ng u.ggN=Z 32.appropriateness 适当性
pFv u,Q" EU$.{C_O( 33.accounting estimate 会计估计
[ QiG0D_'= rZ~w_DK* 34.management representations 管理层声明
r3W3;L 1z?}'&: 35.going concern assumption 持续经营假设
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d9K8[Q5^3 m^k0j/ 37.significant audit areas 重点审计领域
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>?, Zn A*EOn1hN 39.fraud舞弊
Jsz!ro U ? +_\ 40.modified or additional procedures 修改或追加审计程序
rmiOeS`: WMSJU/-P 41.misappropriation of assets 侵占资产
Y{p$% *\sPHz. 42.transactions without substance 虚假交易
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^7-zwl(>?N an"&'D}U 44.the suspected noncompliance 涉嫌存在违法行为
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<"# 45.materialiy 重要性
*l+#<5x #Wk=y?sn 46.exceed the materiality level 超过重要性水平
e$# *t i[v4[C=WB! 47.approach the materiality level 接近重要性水平
[nTI\17iA Zw.8B0W 48.an acceptably low level 可接受水平
CSO'``16 .ZpOYhk 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
K^Awf6% M:S-%aQ_<y 50.misstatements or omissions 错报或漏报
Wg']a/m > |$]=e,Z 51.aggregate 总计
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[_m` &X=7b@r 52.subsequent events 期后事项
@Z jT_ JVZ-nHf(9 53.adjust the financial statements 调整财务报表
E}@C4pS IH]9%d) 54.perform additional audit procedures 实施追加的审计程序
WYP ;s7_ 3JCo!n0 55.audit risk 审计风险
%#HU~X: g'8Y5x[ 56.detection risk 检查风险
j~CnMKN L:z0cvn" 57.inappropriate audit opinion 不适当的审计意见
p/.8})c1r =Zd(<&B K 58.material misstatement 重大的错报
JMb_00r BOs/:ZbK0W 59.tolerable misstatement 可容忍错报
"mlQ z4D)5 JU 9GJ" 60.the acceptable level of detection risk 可接受的检查风险
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wn_Y ^L[:DB{Z 查看《
注会考试《审计》中的128个英文单词(二) 》
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