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|63uoRr 1.audit
审计 7Z+Fjy-B @rqmDpU 2.attestation 鉴证
Y\<w|LkD8 Lm!]m\LRZD 3.credibility 可信赖程度
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\ 4.audit of financial statements 财务报表
审计 3Yx'/ =] ((AK7hb 5.agreed-upon procedures 执行商定程序
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2d 6.high levels of assurance 高水平保证
Jo qhmn$j RpU i' 7.compilation 编制
@lM-+q(tl ]?}pJ28 8.reliability 可靠性
Jo8fMG\P x]Nx,tt 9.relevance 相关性
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_p8[x B.?F^m@zS 10.professional skepticism 职业谨慎
w&#[g9G% hG`@#9|f 11.objectivity 客观性
u*qI$?& zGme}z;1@ 12. professional competence 专业胜任能力
YG?4DF V@RdvQy 13.Senior/CPA-in-charge 项目经理
0gOca +& !iHC++D 14.audit engagement letter 业务约定书
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$ ?$I9/r 15.recurring audit 连续审计
\ eba9i^ _"H\,7E 16.the client 委托人
qoT&N,/ TqS s*as5 17.change
CPA 更换
注册会计师 08AD~^^ RI<smt.Ng 18.the existing CPA 现任注册
会计师
_8SB+s* < j 19.the successor CPA 后任注册
会计师 ,6^Xn=o # <7T}b95 20.the preceding CPA前任
注册会计师 LB.B w ~c+=$SL-= 21.issue the audit report 出具审计报告
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"tOm 22.expert 专家
9;n*u9< [T'[7Z 23.the board of directors 董事会
~T9QpL1OJ 8t< X 24.knowledge of the entity‘ s business 了解被审计单位情况
,. ht ~AE o3GZcH? 25.assess material misstatement risks评估重大错报风险
usK P9[T$ 2ER_?y 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
rT-.'aQ2t r.u\qPT& 27.a general knowledge of —— 初步了解―――的情况
5D-as9k* U7fNA7#x" 28.a more knowledge of—— 进一步了解的情况
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($$M 29.the prior year‘s working papers 以前年度
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lpB:lRM G.N` 30.minutes of meeting 会议纪要
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v9TIEmZ 31.business risks 经营风险
EHl~y=9 WcXNc`x 32.appropriateness 适当性
]m&Ss 4y4r;[@U 33.accounting estimate 会计估计
;K4=fHl AU}|o0Ur 34.management representations 管理层声明
U0|bKU -W/D Cj< 35.going concern assumption 持续经营假设
!Dc;R+Ir0! DP *$@5 36.audit plan 审计计划
[P6A$HC< ^?q(fK% 37.significant audit areas 重点审计领域
iB~dO @ B"88 .U}$ 38.error 错误
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!K= $Q Uq Q?>*h xzoP 40.modified or additional procedures 修改或追加审计程序
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}3 wvxqgXnB\ 41.misappropriation of assets 侵占资产
9N2.:<so ZOppec1D 42.transactions without substance 虚假交易
:YLYCVi| wpNb/U 43.unusual pressures 异常压力
8MU7|9 Q 6/'X$}X 44.the suspected noncompliance 涉嫌存在违法行为
VY|UB7,C u#V; 45.materialiy 重要性
jCx*{TO gtY7N>e 46.exceed the materiality level 超过重要性水平
U(~Nmo' "cOBEhn%l 47.approach the materiality level 接近重要性水平
6%o@!|=I HFYe@ 2r 48.an acceptably low level 可接受水平
=:TQ_>$Nc2 +,i_G?eX 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
#!m^EqF1_ l r~>!O 50.misstatements or omissions 错报或漏报
'Vhnio;qC !WB3%E,I 51.aggregate 总计
OzxiT + !0Ak)Q]e' 52.subsequent events 期后事项
}\A0g} Xz/aytp~A 53.adjust the financial statements 调整财务报表
W3X;c*j q}E'x/s2m 54.perform additional audit procedures 实施追加的审计程序
dry%aT 0G'v4Vj0' 55.audit risk 审计风险
h7xgLe@ wSALK)T1{ 56.detection risk 检查风险
y#O/Xw >RiU/L 57.inappropriate audit opinion 不适当的审计意见
f?@M"p@T S4E@wLi 58.material misstatement 重大的错报
e)L!4Y44K hig t(u 59.tolerable misstatement 可容忍错报
~PN[ #e] ?Qpi(Czbpq 60.the acceptable level of detection risk 可接受的检查风险
S!iDPl~ V Kc`mE 查看《
注会考试《审计》中的128个英文单词(二) 》
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