Q h{P>} Ot+Z}Z- 1.audit
审计 esM r@Oc ZaYUf 2.attestation 鉴证
.~C%:bDnX7 oj/#wF+ 3.credibility 可信赖程度
_WR/]1R NTo[di\_ 4.audit of financial statements 财务报表
审计 $0gGRCCG; I~GHx5Dk 5.agreed-upon procedures 执行商定程序
*/HW]x|?V~ 2>[xe 6.high levels of assurance 高水平保证
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l{{H&d fg7 7.compilation 编制
/|8rVYSs xO^lE@a o 8.reliability 可靠性
]O>AD6P '|<r[K 9.relevance 相关性
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'c AJ3%Z$JJ;s 10.professional skepticism 职业谨慎
~.>8ww Z,tHyyF?j 11.objectivity 客观性
1Va=.#< ik](k"1{ 12. professional competence 专业胜任能力
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RPC N!fjN >cw 13.Senior/CPA-in-charge 项目经理
R^mkQb>m. ~Ajst!Y7= 14.audit engagement letter 业务约定书
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]5)# 15.recurring audit 连续审计
.D*~UI )PkW,214# 16.the client 委托人
;b(ww{& &=f?:UZ% 17.change
CPA 更换
注册会计师 +/bD9x1H z%1e>`\E 18.the existing CPA 现任注册
会计师
h@z0 x4_]) \H9:%Tlp~4 19.the successor CPA 后任注册
会计师 l-P6B9e|\ 4JyA+OD4 { 20.the preceding CPA前任
注册会计师 J$PlI K$:+]fJK 21.issue the audit report 出具审计报告
^?wR{q"8 ~<-mxOe 22.expert 专家
Qea"49R G[*z,2Kb> 23.the board of directors 董事会
(S4HU_,88 @lq)L 24.knowledge of the entity‘ s business 了解被审计单位情况
OwEu S#- 0@[*~H0{n 25.assess material misstatement risks评估重大错报风险
/M'd$k"0z E[7E%^:Mg 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
fs:yx'mxV as'yYn8 27.a general knowledge of —— 初步了解―――的情况
w3 kkam" l p(D@FT 28.a more knowledge of—— 进一步了解的情况
xXc>YTK' &CcW(- 29.the prior year‘s working papers 以前年度
工作底稿
[V>s]c<4`o ;aj;(Z.p) 30.minutes of meeting 会议纪要
SQhVdYU1' g?xD*3< 31.business risks 经营风险
e(N},s:_ `N&*+!O% 32.appropriateness 适当性
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Mk0x#-F nF_q{e7 34.management representations 管理层声明
YU" /p|!1 Z#B}#*<C 35.going concern assumption 持续经营假设
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W~2,J4= 36.audit plan 审计计划
h_{f_GQ" wJ pb$; 37.significant audit areas 重点审计领域
"\O7_od- 2Wu`Dp;&l 38.error 错误
iC5HrOl6U nGe4IY\-w 39.fraud舞弊
_"Z?O)d* +7o1&D*v 40.modified or additional procedures 修改或追加审计程序
39hep8+ h]L.6G|hEN 41.misappropriation of assets 侵占资产
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*8ui h=,hYz?] 42.transactions without substance 虚假交易
]{q=9DczG( 4sntSlz)~k 43.unusual pressures 异常压力
1Ml<> U65l o[ 44.the suspected noncompliance 涉嫌存在违法行为
B`<}YVA ;l~a|KW0 45.materialiy 重要性
z@,(^~C_ CuH4~6 46.exceed the materiality level 超过重要性水平
38T]qz[Sn Sh1$AGm 47.approach the materiality level 接近重要性水平
;y. ;U#O qD4s?j-9 48.an acceptably low level 可接受水平
fv#ov+B pi~5}bF!a 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
l"A/6r!Dp #^r-D[/m 50.misstatements or omissions 错报或漏报
;Z"MO@9: @--"u_[ 51.aggregate 总计
zn 0y`9!n? 87[ ,.W 52.subsequent events 期后事项
Za1mI^ L1 B*mZxY1 53.adjust the financial statements 调整财务报表
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X1# 55.audit risk 审计风险
=DfI^$Lr: 3e;|KU 56.detection risk 检查风险
pP1DR' >n3GvZ5% 57.inappropriate audit opinion 不适当的审计意见
u &1M(~Ub= D.:`]W| 58.material misstatement 重大的错报
x}pH'S7 >oWPwXA 59.tolerable misstatement 可容忍错报
S+~;PmN9qL K=o { 60.the acceptable level of detection risk 可接受的检查风险
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注会考试《审计》中的128个英文单词(二) 》
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