ox>^>wR* 7>|J8*/Nd 1.audit
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g gA5/,wDO 2.attestation 鉴证
{M$1N5Eh WJndoB.f[2 3.credibility 可信赖程度
D},>mfzF f/NH:1)y 4.audit of financial statements 财务报表
审计 BNl5!X^{ tl4V7!U@^z 5.agreed-upon procedures 执行商定程序
YTX,cj#D^& 1k5Who@ 6.high levels of assurance 高水平保证
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|vwVghC 7.compilation 编制
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n 9.relevance 相关性
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W V _/%b)* 10.professional skepticism 职业谨慎
Un(aW=PQ0 /y#f3r+*2 11.objectivity 客观性
# E^1|: 9ni1f{k 12. professional competence 专业胜任能力
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S 13.Senior/CPA-in-charge 项目经理
} FlT%>Gw d(x\^z 14.audit engagement letter 业务约定书
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o i2U{GV<K-r 15.recurring audit 连续审计
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o&zJ=k[4 16.the client 委托人
N1S{suic R'`qKc 17.change
CPA 更换
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6V:U(g 18.the existing CPA 现任注册
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r1m]HFN S6M}WR^, 19.the successor CPA 后任注册
会计师 `?qF$g9u~ o>i4CCU+ 20.the preceding CPA前任
注册会计师 /cdC'g R)(T^V`{ 21.issue the audit report 出具审计报告
<QAFL uey m6K}|j 22.expert 专家
Bz-c$me1 F>6|3bOR 23.the board of directors 董事会
x0D*U?A VUGmi]qd 24.knowledge of the entity‘ s business 了解被审计单位情况
$}q23 f#"J]p 25.assess material misstatement risks评估重大错报风险
T|op$ s| x8\?}UnB 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
S9D<8j^ SC!RbW@3 27.a general knowledge of —— 初步了解―――的情况
TG?brgW !bx;Ta. 28.a more knowledge of—— 进一步了解的情况
_QE qk@ql qu@~g cE 29.the prior year‘s working papers 以前年度
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z}9(x.I 30.minutes of meeting 会议纪要
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6f>{"' 31.business risks 经营风险
z`}qkbvi VG#EdIiI 32.appropriateness 适当性
aQc leTb ]t,BMu=% 33.accounting estimate 会计估计
-%CP@dAk EhvX)s 34.management representations 管理层声明
*?>T,gx} 9(7-{,c 35.going concern assumption 持续经营假设
aEWWP] 8z`G,qh 36.audit plan 审计计划
A#<? 4& [;yOBF 37.significant audit areas 重点审计领域
RnE4<Cy .bg~>T+< 38.error 错误
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85xR2 <: /J6rv(( 40.modified or additional procedures 修改或追加审计程序
#|PS&}6wU OX\F~+ 41.misappropriation of assets 侵占资产
LTx,cP x{/g(r={} 42.transactions without substance 虚假交易
yd`mG{Z V[vl!XM 43.unusual pressures 异常压力
RF0HjgP _/5H l` 44.the suspected noncompliance 涉嫌存在违法行为
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xp)a%=7 3"KCh\\b 45.materialiy 重要性
gQ1;],_ C#Iybg 46.exceed the materiality level 超过重要性水平
ZoZ|Ma PdtvU-( 47.approach the materiality level 接近重要性水平
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@Wt>YI M{hg0/}sUW 48.an acceptably low level 可接受水平
$,Yd>%Y =^ 50FI| 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
** G9H agW@{c 50.misstatements or omissions 错报或漏报
s>n)B^64W o"R7,N0rB 51.aggregate 总计
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yhA6i 52.subsequent events 期后事项
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#bb<o =xx]@ 53.adjust the financial statements 调整财务报表
Ffta](Z; H@8sNV/u 54.perform additional audit procedures 实施追加的审计程序
A` o8'+`C *w0%d1 55.audit risk 审计风险
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56.detection risk 检查风险
a8Nh=^Py EV@X*| w 57.inappropriate audit opinion 不适当的审计意见
t"'7m^j e|WJQd4+S 58.material misstatement 重大的错报
d-r@E3 Qtv&ijFC 59.tolerable misstatement 可容忍错报
`W/>XZl+t 'K{Z{[s{ 60.the acceptable level of detection risk 可接受的检查风险
r/6o \- !lc[ 查看《
注会考试《审计》中的128个英文单词(二) 》
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