h?tV>x/Fu &>4$ [m>n 1.audit
审计 uOUw8 AezXou& 2.attestation 鉴证
^a 5~FI: :*%\i' $!/ 3.credibility 可信赖程度
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C4TD@ 4.audit of financial statements 财务报表
审计 ywtDz8!^u "Ksd9,J\b 5.agreed-upon procedures 执行商定程序
\`9|~!,Ix7 *YOnX7*Km 6.high levels of assurance 高水平保证
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0 7.compilation 编制
Ec/+ 9H6g ;.m[&h 0 8.reliability 可靠性
`fVA.% F+^[8zK^ 9.relevance 相关性
>Nqkz?67 EHJc*WFPU- 10.professional skepticism 职业谨慎
m,_oX1h sJYX[ 11.objectivity 客观性
d-&dA_? EqwA8?M 12. professional competence 专业胜任能力
~2;y4%K n!orM5=:O 13.Senior/CPA-in-charge 项目经理
oYm"NDS_. &1n0(qB 14.audit engagement letter 业务约定书
&G,v*5N8$K U.)eJ1a 15.recurring audit 连续审计
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16.the client 委托人
[vJosbU; fP*C*4#X 17.change
CPA 更换
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dzIb- x6P^IkL: 18.the existing CPA 现任注册
会计师
}z@hx@N/ 9Ky,oB 19.the successor CPA 后任注册
会计师 BNLall .^W0;ISX 20.the preceding CPA前任
注册会计师 xBd%e-r ~_6rD`2cJ 21.issue the audit report 出具审计报告
PkO(Y! O$ \N]# 22.expert 专家
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7%9Sqx 23.the board of directors 董事会
MQI= v2SsfhT 24.knowledge of the entity‘ s business 了解被审计单位情况
}0*7bb ]vG)lY.= 25.assess material misstatement risks评估重大错报风险
*tqeq y-X oOvbel`; 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
<CdO& xUY ttxOP 27.a general knowledge of —— 初步了解―――的情况
9EQ,|zf' 3?<vnpN=5d 28.a more knowledge of—— 进一步了解的情况
;">hCM7 WfI~l) 29.the prior year‘s working papers 以前年度
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q9Wtu7/ r4'Pf|`u 30.minutes of meeting 会议纪要
}'JPA&h| Z!6G(zz:> 31.business risks 经营风险
w-m2N-"=' @:8|tJu8b 32.appropriateness 适当性
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2`2z2 uDUSR+E> 33.accounting estimate 会计估计
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qTh ) 34.management representations 管理层声明
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L T!X|O. 35.going concern assumption 持续经营假设
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f+RDvgkKU 36.audit plan 审计计划
/ ffWmb_4 UJ+JVj 37.significant audit areas 重点审计领域
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vI& W@LR!EW) 38.error 错误
A1@a:P= MiI7s; 39.fraud舞弊
w\a#Bfcv G{9y`; 40.modified or additional procedures 修改或追加审计程序
t `oP; 6I<`N 41.misappropriation of assets 侵占资产
G"(!5+DLy T/nRc_I+^B 42.transactions without substance 虚假交易
HvU)GJ u b *HUqW}_r 43.unusual pressures 异常压力
.FyC4"b=c <U";V) 44.the suspected noncompliance 涉嫌存在违法行为
4i \n1RW `K.yE0^i 45.materialiy 重要性
-b<+Ra v,! u{QP 46.exceed the materiality level 超过重要性水平
XooAL0w W3#L!&z_wK 47.approach the materiality level 接近重要性水平
7UiU3SUcg qIl@,8T 48.an acceptably low level 可接受水平
m"5gzH CEiGjo^ 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
y[# U/2 {[eY/)6H 50.misstatements or omissions 错报或漏报
'DPSM?]fA GOjri 51.aggregate 总计
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_mEIsv 52.subsequent events 期后事项
u&:jQ:[ YZd4% zF 53.adjust the financial statements 调整财务报表
2epL!j)Wh -ydT%x 54.perform additional audit procedures 实施追加的审计程序
8w4.|h5FP @r<w|x} 55.audit risk 审计风险
\4DH&gZ[ O-RiDYej 56.detection risk 检查风险
QHeUpJ/^ asb")NfIm 57.inappropriate audit opinion 不适当的审计意见
zcc]5> "&~Um U4CN 58.material misstatement 重大的错报
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:Lv7 :v+39 59.tolerable misstatement 可容忍错报
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]FI z]pH'c39 60.the acceptable level of detection risk 可接受的检查风险
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Z 查看《
注会考试《审计》中的128个英文单词(二) 》
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