m7~[f7U b{Kw.?85 1.audit
审计 DwC8?s*2H ;t}ux 2.attestation 鉴证
05m/iQ O5p]E7/e 3.credibility 可信赖程度
bNO/CD4 AAt<{ 4.audit of financial statements 财务报表
审计 ?#X`Eu 7<VfE`Q3 5.agreed-upon procedures 执行商定程序
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or to*<W,I 6.high levels of assurance 高水平保证
rKys:is ZW|VAn'> 7.compilation 编制
u3H2\< A4W61f 8.reliability 可靠性
{bvm83{T JSQ*8wDcl 9.relevance 相关性
U-EX)S^T[{ D;Jb'Be 10.professional skepticism 职业谨慎
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11.objectivity 客观性
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kM\O2ay (N\Zz*PLz 13.Senior/CPA-in-charge 项目经理
>AW=N ')w*c 14.audit engagement letter 业务约定书
wp,z~raaS "@I"0OA 15.recurring audit 连续审计
#YSUPO%F s/K}]F 16.the client 委托人
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CPA 更换
注册会计师 <`q|6XWL /-39od0 18.the existing CPA 现任注册
会计师
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会计师 QPfS3%p` e+F5FAMR68 20.the preceding CPA前任
注册会计师 Y2Y2>^ >cD+&h34 21.issue the audit report 出具审计报告
t=]&q. n]@+<TA<uA 22.expert 专家
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$E4W{ad2jW QWf)5S 24.knowledge of the entity‘ s business 了解被审计单位情况
05MtQB 3Fn26Rij 25.assess material misstatement risks评估重大错报风险
VmkYl$WZo ^>ca*g 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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T}[W')[s 8y!fqXm%) 29.the prior year‘s working papers 以前年度
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_A)<"z0E rA9x T` 30.minutes of meeting 会议纪要
d#a "ngYh]Git$ 31.business risks 经营风险
r[Q$w> g#_?Vxt 32.appropriateness 适当性
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MLvHrB; vO{ijHKE 33.accounting estimate 会计估计
B:z -?u#B MZw%s(lv 34.management representations 管理层声明
i:kWO7aP :<&}/r 35.going concern assumption 持续经营假设
dtM@iDljj Mn~A;=%qF 36.audit plan 审计计划
\MtiLaI" e|Sg?ocR 37.significant audit areas 重点审计领域
U&3*c+B4 :/%Vpdd@ 38.error 错误
h;4g#|, \-s) D#Y;r 39.fraud舞弊
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4!k={Pd t48(GKF 41.misappropriation of assets 侵占资产
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}aNiO85 6eDIS|/ 43.unusual pressures 异常压力
&{]%=stI Xp} vJl 44.the suspected noncompliance 涉嫌存在违法行为
Xb^\{s?b 3Gp4%UT& 45.materialiy 重要性
jq0tMTb%L dWqFP 46.exceed the materiality level 超过重要性水平
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o@>c[knJ 47.approach the materiality level 接近重要性水平
WQ5sC[& <Z m ,q} 48.an acceptably low level 可接受水平
}uHc7gTBF7 5GJ0E Z'X 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
u\e#_*> ImV54h' 50.misstatements or omissions 错报或漏报
@eTsS%f2 q6Q=Zo@ 51.aggregate 总计
#dpt= Yip9K[ 52.subsequent events 期后事项
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Xl/G|jB9 f<w*l<@ 54.perform additional audit procedures 实施追加的审计程序
:T\WYKX3C *}_/:\v 55.audit risk 审计风险
`>sqP aD 4iLU "~ 56.detection risk 检查风险
,{Ab=xV sd[QtK^ 57.inappropriate audit opinion 不适当的审计意见
y:A0!75 gNqV>p 58.material misstatement 重大的错报
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qXI30Yo#d 60.the acceptable level of detection risk 可接受的检查风险
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[ 查看《
注会考试《审计》中的128个英文单词(二) 》
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