.U!EA0B Jt_=aMY:7 1.audit
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I kR<sSLEb 2.attestation 鉴证
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]BgZ 3.credibility 可信赖程度
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审计 9xQ|Uad+% :3D8rqi: 5.agreed-upon procedures 执行商定程序
)s!A\a`vEd ug9Ja)1| 6.high levels of assurance 高水平保证
7X$CJ%6b 3H#,qug$ 7.compilation 编制
>ywl()4O 56pj(}eq 8.reliability 可靠性
!VD$uT C*YQ{Mz(f 9.relevance 相关性
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6s@!Yn|? 10.professional skepticism 职业谨慎
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Otq3nBZ 11.objectivity 客观性
YEv\!%B RuHDAJ"&a 12. professional competence 专业胜任能力
MT{1/A;`) ]3v)3Wp 13.Senior/CPA-in-charge 项目经理
K_MEd1l lMgguu~qg 14.audit engagement letter 业务约定书
WL+EpNKSf !zK"y[V 15.recurring audit 连续审计
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7 _{o 3 y"DZ 16.the client 委托人
(Aw@}! 0*MUe1{ 17.change
CPA 更换
注册会计师 8$uq60JK o "r 18.the existing CPA 现任注册
会计师
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会计师 "smU5 s,P M&iXdw& 20.the preceding CPA前任
注册会计师 / :$WOQ &&;.7E 21.issue the audit report 出具审计报告
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^qL<=UC. 22.expert 专家
BD"Dzq X}GX6qAdt 23.the board of directors 董事会
4l0>['K&{ OI Fjc0 24.knowledge of the entity‘ s business 了解被审计单位情况
xjp0w7L)J "C}<umJ' 25.assess material misstatement risks评估重大错报风险
OTYkJEC8\N 1!zd#TX 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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X[/7vSqZ@w ;Qt%>Uo8 28.a more knowledge of—— 进一步了解的情况
\6AM?}v \FO`WUAF 29.the prior year‘s working papers 以前年度
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hvI#D>Z!Yp jct=Nee| 30.minutes of meeting 会议纪要
z$QoMq] Q0-gU+ig 31.business risks 经营风险
2 6}3 7Ws88Qs) 32.appropriateness 适当性
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( _ow7E\70 33.accounting estimate 会计估计
zn/>t-Bc /QB;0PrE 34.management representations 管理层声明
-V2f.QE% #)L}{mHLM- 35.going concern assumption 持续经营假设
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7R39# 36.audit plan 审计计划
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6 37.significant audit areas 重点审计领域
&CQ28WG X me@`;Q3 38.error 错误
(-J'x%2) Y{~`g(~9_A 39.fraud舞弊
UOj*Gt& aQHR=.S]X 40.modified or additional procedures 修改或追加审计程序
k v_t6 (qd h143HXBi1+ 41.misappropriation of assets 侵占资产
N*[b26 x;SY80D 42.transactions without substance 虚假交易
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!5'4FUlJ K/(QR_@? 44.the suspected noncompliance 涉嫌存在违法行为
r?~_^ 8_wh9 45.materialiy 重要性
nWc@ufY ]>Dbta.27 46.exceed the materiality level 超过重要性水平
Cj }H'k<B /j3",N+I 47.approach the materiality level 接近重要性水平
B&7:=t,m( E>/~: 48.an acceptably low level 可接受水平
4C?4M; UvU@3[fw 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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'[!S \FX"A# 50.misstatements or omissions 错报或漏报
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Qe!3ae`Z 51.aggregate 总计
2&pE 9,&xG\z= 52.subsequent events 期后事项
"\vQVZd-E LRaO}-<b 53.adjust the financial statements 调整财务报表
GJ`._ju NB44GP1-@ 54.perform additional audit procedures 实施追加的审计程序
pyX:$j2R+% 7K&Uu3m 55.audit risk 审计风险
SXe1Q8; i`<L#6RBT 56.detection risk 检查风险
L%3Bp/`S KT 6ppo 57.inappropriate audit opinion 不适当的审计意见
!?).4yr Wt@hST 58.material misstatement 重大的错报
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p/B# - q(a~Ge 59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险
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X $0OOH4 查看《
注会考试《审计》中的128个英文单词(二) 》
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