fP8bWZ{ '$z@40u 1.audit
审计 ytV[x x2/ciC
2.attestation 鉴证
TN08,:k "5Z5x%3I
3.credibility 可信赖程度
eOfVBF<C2 H|MAbx
7 4.audit of financial statements 财务报表
审计 7h:EU7 mtw{7E 5.agreed-upon procedures 执行商定程序
zyt >(A1 cFq2 6(
e 6.high levels of assurance 高水平保证
Adfnd nQg_1+ 7.compilation 编制
M~y}0Ik ~j
z51[{v 8.reliability 可靠性
;RQ}OCz9}8 9C!b
f \ 9.relevance 相关性
/1bQ
RI^\ N] pw7S% 10.professional skepticism 职业谨慎
^ ]+vtk pwB>$
7(_h 11.objectivity 客观性
~at:\h4: *_HF %JYMZ 12. professional competence 专业胜任能力
PeLzZ'$
D /#q6.du 13.Senior/CPA-in-charge 项目经理
vTWm_ed+^ f|3LeOyz 14.audit engagement letter 业务约定书
Mp[2A uf ()n2 KT 15.recurring audit 连续审计
MlW*Tugg m6A\R KJ' 16.the client 委托人
Qv]rj]% ?N@[R]; 17.change
CPA 更换
注册会计师 K(P.i^k $'::51 18.the existing CPA 现任注册
会计师
R:f ,g
2 |8)\8b|VuC 19.the successor CPA 后任注册
会计师 g+(Y)9h& U8,pe;/ln` 20.the preceding CPA前任
注册会计师 o]GZq.. qG]0z_dPE~ 21.issue the audit report 出具审计报告
Fr (;C> l|;]"&|_]c 22.expert 专家
>Nx4 +| wLvM<p7OX 23.the board of directors 董事会
7mtg
WYkh'sv > 24.knowledge of the entity‘ s business 了解被审计单位情况
CW.T`F ~]'yUd1gSZ 25.assess material misstatement risks评估重大错报风险
vY,D02EMw 6fCHd10! 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
Az:A,;~+,! \Xr*1DI< 27.a general knowledge of —— 初步了解―――的情况
PSyUC#;
YgjN*8w\ 28.a more knowledge of—— 进一步了解的情况
QiJ +Y$EZL.A 29.the prior year‘s working papers 以前年度
工作底稿
,3!4
D^ |=V~CQ] 30.minutes of meeting 会议纪要
+
/" \.wYv g0-rQA 31.business risks 经营风险
b"B:DDw00 zw iS%-F 32.appropriateness 适当性
~m
v5{C HuQdQ*Q 33.accounting estimate 会计估计
QUh`
kt(E x+DecO2 34.management representations 管理层声明
O]Yz7 Dt iM}=: 35.going concern assumption 持续经营假设
e{
*yV#Wl wt
i 36.audit plan 审计计划
rZ2cC# i)$<j!L 37.significant audit areas 重点审计领域
_~S[ %36@1l-N 38.error 错误
_>8Q{N\-
{ o8NRu7@? 39.fraud舞弊
ud"Kko Rt H5o=nWQ6e 40.modified or additional procedures 修改或追加审计程序
5du xW>D tk>J
mcTw 41.misappropriation of assets 侵占资产
wz BI<0]z a>Zp?*9 42.transactions without substance 虚假交易
su3Wk,MLP p%K(dA 43.unusual pressures 异常压力
z<.?
8bd h
9}x6t, 44.the suspected noncompliance 涉嫌存在违法行为
(A "yE4rYK \)ZCB7| 45.materialiy 重要性
Z#YNL-x cH+ ~|3 46.exceed the materiality level 超过重要性水平
G&"O)$h EBr?>hl 47.approach the materiality level 接近重要性水平
M+:9U&>
!%.=35NS@E 48.an acceptably low level 可接受水平
:T<5Tq*+x S0}=uL#dt 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
8pZ
Ogh
? PpS4Rd 50.misstatements or omissions 错报或漏报
2waPNb| c5:X$k\ 51.aggregate 总计
4yjIR? 'g3T'2"`5 52.subsequent events 期后事项
14 (sp P%N)]b<c* 53.adjust the financial statements 调整财务报表
A~ _2" o^m?w0 \ 54.perform additional audit procedures 实施追加的审计程序
LWhPd\ M}Xf<:g) 55.audit risk 审计风险
4S[UJ% W+5. lf=2> 56.detection risk 检查风险
L0GQH;Y,h "\=Phqw 57.inappropriate audit opinion 不适当的审计意见
?Ygd|a5 w4M;e;8m[U 58.material misstatement 重大的错报
PC|ul{[*} Y*S:/b~y 59.tolerable misstatement 可容忍错报
q'TIN{\.{ C\B4Uu6q 60.the acceptable level of detection risk 可接受的检查风险
_ElG&hyp \O\q1
s~ 查看《
注会考试《审计》中的128个英文单词(二) 》
NFKvgd@
}r!hm?e