ABc)2"i:* M#xQW`-` 1.audit
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l 2.attestation 鉴证
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sAO 3.credibility 可信赖程度
;hwzYXWF QBoFpxh= 4.audit of financial statements 财务报表
审计 eIg+PuQD] OUzR@$ 5.agreed-upon procedures 执行商定程序
bDDqaO ,8 Q"%S~' 6.high levels of assurance 高水平保证
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[ "a"x>X& 8.reliability 可靠性
1"?]= j: ;1 |x 9.relevance 相关性
.n`( X#,*l C/G]v*MBQ 10.professional skepticism 职业谨慎
&~ *.CQa o'Wz*oY))\ 11.objectivity 客观性
GRT]aw gWOt]D/ 12. professional competence 专业胜任能力
BX[~%iE *YtB )6j 13.Senior/CPA-in-charge 项目经理
;L~p|sF BC! 6O/kr 14.audit engagement letter 业务约定书
$W&:(& :"<e0wDu[ 15.recurring audit 连续审计
fN)x#? )JhT1j Qc 16.the client 委托人
4(=kE>n} 5qbq,#Pf 17.change
CPA 更换
注册会计师 x7dEo%j r|GY]9 18.the existing CPA 现任注册
会计师
M-J<n>hl Z/<#n\>t0> 19.the successor CPA 后任注册
会计师 h/2/vBs I{ ryD -! 20.the preceding CPA前任
注册会计师 |0sPka/u16 #y1Bx, 21.issue the audit report 出具审计报告
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I [0!SIqY 3K>gz:dt 23.the board of directors 董事会
$6h*lT< m\ S\3n 24.knowledge of the entity‘ s business 了解被审计单位情况
gCuAF$o Qz,|mo+ 25.assess material misstatement risks评估重大错报风险
KjYAdia:H ObG=>WPJa 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
>&U@f n2f6p<8A 27.a general knowledge of —— 初步了解―――的情况
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UDEj[12S y('k`>C 29.the prior year‘s working papers 以前年度
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Kqg!,Sn| PFrfd_s{>\ 30.minutes of meeting 会议纪要
c_.-b=zm (R*j|HAw`X 31.business risks 经营风险
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ZYS epg#HNP7^Y 32.appropriateness 适当性
$f$|6jM v2)g 1sXd 33.accounting estimate 会计估计
5~H#(d<oZ V'DA[{\* 34.management representations 管理层声明
'cBBt +f|BiW 35.going concern assumption 持续经营假设
Ps4 ZFX S`!-Cal`n 36.audit plan 审计计划
H8{ol6wc)6 Vh|\ _~9 37.significant audit areas 重点审计领域
y_p.Gzy(^} Jr;jRe`4c 38.error 错误
2%B'3>a o}$1Ay*q` 39.fraud舞弊
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:I hK|j6xf.o 40.modified or additional procedures 修改或追加审计程序
SaOYu &> (R!hj w~ 41.misappropriation of assets 侵占资产
?r=jF)C<' O|kOI?f 42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
_S}A=hK' NZ0O,}m 44.the suspected noncompliance 涉嫌存在违法行为
qS|\JG PG~$D]; 45.materialiy 重要性
YW/QC'_iC 2c5-)Dt)T 46.exceed the materiality level 超过重要性水平
%]2,& $za8"T*I 47.approach the materiality level 接近重要性水平
?9{~> 4@ lQ' GX9hN@ 48.an acceptably low level 可接受水平
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TYY{-wF 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
iB[~U3 c0&Rg# 50.misstatements or omissions 错报或漏报
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[* ?Awf` ^(HUGl_ 52.subsequent events 期后事项
#Lv2Zoi>G Vw|| !d 53.adjust the financial statements 调整财务报表
>TkE~7?l xG&)1sT#-\ 54.perform additional audit procedures 实施追加的审计程序
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{8)zg<rL+M ojvj}ln 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
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` Y2o?gug 59.tolerable misstatement 可容忍错报
tg]x0#@s 3 @ak<9& 60.the acceptable level of detection risk 可接受的检查风险
{M-YHX>*;g 6f')6X'x 查看《
注会考试《审计》中的128个英文单词(二) 》
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