vR:t4EJ` igz&7U8gg 1.audit
审计 v3`J~,V< viKN:n! Ev 2.attestation 鉴证
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C10A$=! 3.credibility 可信赖程度
mA{gj[@:x ]%NCKOM 4.audit of financial statements 财务报表
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`4*d$` GfVMj7{ 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
eeuAo&L& (A"oMnjWd 7.compilation 编制
:Rq@ %rL -7\RO%U 8.reliability 可靠性
~|?2<g$gYR 48w3gye 9.relevance 相关性
,![C8il, E6BW&Xp 10.professional skepticism 职业谨慎
o'R_kadN[T 5MiWM2"X\ 11.objectivity 客观性
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"kTD"7 12. professional competence 专业胜任能力
a#KxjVM "BEU%,w 13.Senior/CPA-in-charge 项目经理
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> 14.audit engagement letter 业务约定书
69rVW~Z oSE'-8( 15.recurring audit 连续审计
\b~zyt6- {"s9A& 16.the client 委托人
u;y1leG %M~Ugv_4v 17.change
CPA 更换
注册会计师 |1rBK.8 /l@ 7MxE 18.the existing CPA 现任注册
会计师
zoO>N'b3) iSHNt0Nl 19.the successor CPA 后任注册
会计师 =OhhMAn R%SsHu"> 20.the preceding CPA前任
注册会计师 +X.iJ$) |A &Nv~.) 21.issue the audit report 出具审计报告
h]G}E9\l FVL0K(V( 22.expert 专家
%!LrC!6P4 {hVSVx8ZL 23.the board of directors 董事会
'g( R4deCX #& Rx( 24.knowledge of the entity‘ s business 了解被审计单位情况
L"#Tas\5 )FE'#\ 25.assess material misstatement risks评估重大错报风险
Fx)]AJ~[t t+p-,ey^@ 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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u36- -O. MfI+ 27.a general knowledge of —— 初步了解―――的情况
[Fjh :9]23'Md 28.a more knowledge of—— 进一步了解的情况
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d'f #_4L/LV 29.the prior year‘s working papers 以前年度
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7|IW\ #S_LKc 30.minutes of meeting 会议纪要
'$l*FWOEal h jWRU# 31.business risks 经营风险
NS<lmWx+ gXs@FhR0 32.appropriateness 适当性
\-`L}$ {/ZB>l@D>8 33.accounting estimate 会计估计
$Pl>T09d 2{#*z%|z 34.management representations 管理层声明
x&8fmUS:@; r'w5i1C+ 35.going concern assumption 持续经营假设
I0GL/a4s LBw,tP 36.audit plan 审计计划
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^<$D27 37.significant audit areas 重点审计领域
Ab8~'<F$B &UQKZ. 38.error 错误
kax9RHvku 6WI_JbT~ 39.fraud舞弊
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AE$HP'o 40.modified or additional procedures 修改或追加审计程序
g)xzy^2e ]qhVxeUm 41.misappropriation of assets 侵占资产
P4Wd=Xoz6 Ypha{d 42.transactions without substance 虚假交易
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?YY)b 44.the suspected noncompliance 涉嫌存在违法行为
(|h<{ -L [uZU p*.V 45.materialiy 重要性
q>!T*BQ |oPqX %? 46.exceed the materiality level 超过重要性水平
,Ad\! W >;AMun 47.approach the materiality level 接近重要性水平
)<IbQH|_ D[:7B:i 48.an acceptably low level 可接受水平
_ 4Hf?m7z &=@R, 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
V>4 !fD= ]:m*7p\uk 50.misstatements or omissions 错报或漏报
Z*jhSy lr,hF1r&Y 51.aggregate 总计
\1ys2BX gd# 52.subsequent events 期后事项
/xj'Pq((}p o NJ/AT 53.adjust the financial statements 调整财务报表
NM[w = QF!K$?EU[ 54.perform additional audit procedures 实施追加的审计程序
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8@* 55.audit risk 审计风险
|;9OvR> A '00DUUa 56.detection risk 检查风险
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5v!pm[ 57.inappropriate audit opinion 不适当的审计意见
@fbvu_-]. tul5:}x3 58.material misstatement 重大的错报
zSDiJ$Xk TS-m^Y'R 59.tolerable misstatement 可容忍错报
&'T7 ~M: j%~UU0(J 60.the acceptable level of detection risk 可接受的检查风险
/DZKz"N V@e0VV3yx% 查看《
注会考试《审计》中的128个英文单词(二) 》
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