uYFcq ]`i@~Z h\ 1.audit
审计 ~jRk10T(B GYb2m"a) 2.attestation 鉴证
f29HQhXqS b]qfcV 3.credibility 可信赖程度
V]S06>P m 'H 4.audit of financial statements 财务报表
审计 rEpKX PuoJw~^h 5.agreed-upon procedures 执行商定程序
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\E *d,n2a#n5 6.high levels of assurance 高水平保证
U%PMV?L{ *,XJN_DKj 7.compilation 编制
Y*X6lo fz?Wr: I 8.reliability 可靠性
}${ZI q D>Y}Z! 9.relevance 相关性
^{sI'l~ {arjW3~M: 10.professional skepticism 职业谨慎
HgBEV +so o2cb 11.objectivity 客观性
JA(q>>4 UmI@":|- 12. professional competence 专业胜任能力
c$SxDYG /:L&uqA 13.Senior/CPA-in-charge 项目经理
GC#95 ve]95w9J 14.audit engagement letter 业务约定书
4 }YT@={g} >_%g8T' 15.recurring audit 连续审计
89e.\EH 4hr+GO@o( 16.the client 委托人
(i~%4w= cXEy>U|/ 17.change
CPA 更换
注册会计师 zm S-s\$, m?CjYqvf 18.the existing CPA 现任注册
会计师
owVUL~ ;8xn"G0}a 19.the successor CPA 后任注册
会计师 ~hw4gdtS E2/U']R 20.the preceding CPA前任
注册会计师 =&G|} M RKZk/ly 21.issue the audit report 出具审计报告
<YNPhu~5 >0okb3+ 22.expert 专家
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>t<R6f_Q0 %_LHD|< 24.knowledge of the entity‘ s business 了解被审计单位情况
/OtQk-E Q-%=ZW Z 25.assess material misstatement risks评估重大错报风险
NP(?[W .4)P=* 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@\'@>_GM 5GpKX 27.a general knowledge of —— 初步了解―――的情况
QO^X7A"?X VrL>0d&d 28.a more knowledge of—— 进一步了解的情况
2%%U)|39mB cmLu T/oV 29.the prior year‘s working papers 以前年度
工作底稿
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30.minutes of meeting 会议纪要
cG"<*Xi < X)+sHcE~# 31.business risks 经营风险
[5:7WqB t/BiZo|zl 32.appropriateness 适当性
G7{:d x%7x^]$ 33.accounting estimate 会计估计
|#kf.kN ,Yt&PE 34.management representations 管理层声明
bg. KkJMrR .`=PE&xq 35.going concern assumption 持续经营假设
'0]_8Sy& 7lOiFw 36.audit plan 审计计划
[uV/ Ra*g pjn%CR`; 37.significant audit areas 重点审计领域
} dlNMW U,(+rMeY0 38.error 错误
5gEWLLDp |hyr(7 39.fraud舞弊
?m^7O_1 N4NH)x 40.modified or additional procedures 修改或追加审计程序
^%@.Vvz< daNIP1Qn 41.misappropriation of assets 侵占资产
2DQC)Pe+z -"L6^IH7 42.transactions without substance 虚假交易
:!\./z8v nuA!Jln_ 43.unusual pressures 异常压力
73`UTXvWU 7FFYSv,[: 44.the suspected noncompliance 涉嫌存在违法行为
{q4"x5| ]<= t 45.materialiy 重要性
bGa":|}F =h!m/f^x 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
FZ/&[;E! U.x.gZRo[ 48.an acceptably low level 可接受水平
/_(Dq8^g@ FX 3[U+ 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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lX 50.misstatements or omissions 错报或漏报
Br??Gdd Z&!$G'X 51.aggregate 总计
s[bKGn@ 2>s;xZ@/'R 52.subsequent events 期后事项
VG^-aR_F =)bc/309 53.adjust the financial statements 调整财务报表
`9gx-')]\ ZQ/5]]}3y 54.perform additional audit procedures 实施追加的审计程序
9-SXu lgu 8hT>)WH}wo 55.audit risk 审计风险
O}V2>W$ n]!H,Q1,T 56.detection risk 检查风险
(*tJCz`Sj >6q@Tr 57.inappropriate audit opinion 不适当的审计意见
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q<7n5kJ~ 58.material misstatement 重大的错报
zYsGI<4 EK^2 2vi$ 59.tolerable misstatement 可容忍错报
Az[z} r4 VxoMK7'O=/ 60.the acceptable level of detection risk 可接受的检查风险
E~Nr4vq \266N;JrN 查看《
注会考试《审计》中的128个英文单词(二) 》
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