UgLFU# /\{emE\] 1.audit
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U0 .?vHoNvo 3.credibility 可信赖程度
sW-0G$,| ~&aULY?)] 4.audit of financial statements 财务报表
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vOnS0,y 5Gs>rq" # 5.agreed-upon procedures 执行商定程序
D;&\) *_Vv(H& 6.high levels of assurance 高水平保证
$1$0M IH&0>a 7.compilation 编制
k;B[wEW@ j1;<3)%0 8.reliability 可靠性
r+d+gO. ! 1Hs;K 9.relevance 相关性
7},oY""8 &) 64:l& 10.professional skepticism 职业谨慎
182g6/, * RyU*au 11.objectivity 客观性
"=w:LRw 1eywnOjrj 12. professional competence 专业胜任能力
xG;;ykh.] Q6HghG 13.Senior/CPA-in-charge 项目经理
#UE}JR3g ;mYZ@g%e 14.audit engagement letter 业务约定书
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2-DG6\QX| r .'xqzF/ 16.the client 委托人
qyxd9Lk1 E~#G_opQA 17.change
CPA 更换
注册会计师 6J\ 2=c` <(@Z#%O9) 18.the existing CPA 现任注册
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会计师 Wsgp#W+ P z~jW):E 20.the preceding CPA前任
注册会计师 SXP(C^?C fgs@oaoZ 21.issue the audit report 出具审计报告
{?Nm"# 0%Le*C'yk 22.expert 专家
zrqI^i"c Qu1&$oO 23.the board of directors 董事会
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nw\C+1F R:+'"dBge 25.assess material misstatement risks评估重大错报风险
7~FHn'xt ilde<!? 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
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27.a general knowledge of —— 初步了解―――的情况
Xy%||\P{) J;NIa[a 28.a more knowledge of—— 进一步了解的情况
eM{u>n+`F0 EcL6lNTR+ 29.the prior year‘s working papers 以前年度
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Lu{/"&) !(7m/R 30.minutes of meeting 会议纪要
(~eS$8>. xxyc^\$ 31.business risks 经营风险
q01 L{~>bz @I-,5F|r 32.appropriateness 适当性
>O<a9wz I5q$QQK 33.accounting estimate 会计估计
f]#\&" p:TE## 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
QmjE\TcK/ %'ah,2a% 36.audit plan 审计计划
.SjJG67OyA -Uy)=]Zae 37.significant audit areas 重点审计领域
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U+qyS|i 38.error 错误
nKzm.D gt_ h$kz3r;b," 39.fraud舞弊
lHtywZ@%3 ]}PXN1( 40.modified or additional procedures 修改或追加审计程序
Mib.,J~ Nd]F 33|X 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
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m_*wqNFA6 EP#2it]0] 45.materialiy 重要性
':fp|m)M ed`"xm 46.exceed the materiality level 超过重要性水平
L&DjNu`!9 a51e~mg Z` 47.approach the materiality level 接近重要性水平
lwq:0Rj@Q ",3v%$> 48.an acceptably low level 可接受水平
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\Gs&> 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
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f]8MdYX( jcJ 4? 52.subsequent events 期后事项
.*x: ,Q56A#Y\ 53.adjust the financial statements 调整财务报表
]B,tCBt `=H*4I-" 54.perform additional audit procedures 实施追加的审计程序
I8? 3~T ~Bs 55.audit risk 审计风险
qg& /!\ vSR&>Q%X 56.detection risk 检查风险
VIz(@ Q"dq_8\`U 57.inappropriate audit opinion 不适当的审计意见
&Gjpc>d 6 X~ ><r 58.material misstatement 重大的错报
u -t=M] 7S}0Kuk) 59.tolerable misstatement 可容忍错报
FL'}~il _#sy 60.the acceptable level of detection risk 可接受的检查风险
[*^.$s( 4>=M"DhB 查看《
注会考试《审计》中的128个英文单词(二) 》
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