BLD gt~h# DEZveQr= 1.audit
审计 6qnzBA7 Z/+#pWBI! 2.attestation 鉴证
zIAD9mQex E hMNap}5" 3.credibility 可信赖程度
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审计 k;FUs[ o&$A]ph8X 5.agreed-upon procedures 执行商定程序
$-sHWYZ +QJ#2~pE 6.high levels of assurance 高水平保证
H9e<v4c {R6ZKB 7.compilation 编制
97!;.f- +52{-a,> 8.reliability 可靠性
0n{=%Q P/_['7 9.relevance 相关性
YUk\Q% /9fR'EO{x 10.professional skepticism 职业谨慎
tY4;F\e2|A TOQP'/ 11.objectivity 客观性
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12. professional competence 专业胜任能力
P5ywhw- f) L 13.Senior/CPA-in-charge 项目经理
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@?G 7-fb.V9 14.audit engagement letter 业务约定书
&{t,' [ u 13x p_j 15.recurring audit 连续审计
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9]FW h<<v^+m 16.the client 委托人
?4T-@~~*`= ' S/gmn 17.change
CPA 更换
注册会计师 R0*|Lo$6 6.yu-xm 18.the existing CPA 现任注册
会计师
d8P^lv*rQW }Jj}%XxKs 19.the successor CPA 后任注册
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(-N FnT +v:SM9 20.the preceding CPA前任
注册会计师 -aCKRN85 [(7S .5I 21.issue the audit report 出具审计报告
Wmv#:U mQ"-,mMI 22.expert 专家
:gFx{*xN/9 $/Uq0U 23.the board of directors 董事会
H0vfUF53l ]3Sp W{=^( 24.knowledge of the entity‘ s business 了解被审计单位情况
,r_Gf5c 5]:U9ts# 25.assess material misstatement risks评估重大错报风险
j^RmrOg, [j+sC* 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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w<q.XL 27.a general knowledge of —— 初步了解―――的情况
19%imf 0?|<I{z2 28.a more knowledge of—— 进一步了解的情况
`C'H.g\>2Q j8:\%| 29.the prior year‘s working papers 以前年度
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F#5~M<`.o yyTnL 2Y9 30.minutes of meeting 会议纪要
="l/ klYV )MT}+ai 31.business risks 经营风险
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aV0"~5 B/Ws_Kv 33.accounting estimate 会计估计
uHRsFlw %JTpI` 34.management representations 管理层声明
qwAT>4 !ULn7\@ 35.going concern assumption 持续经营假设
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&A0M 36.audit plan 审计计划
zX i'kB A?OQE9' 37.significant audit areas 重点审计领域
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KD.]i' d< |CbikE}kL 39.fraud舞弊
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o Bk{]g=DO 40.modified or additional procedures 修改或追加审计程序
as=fCuJ P16~Qj 41.misappropriation of assets 侵占资产
AFt s( ,|/f`Pl 42.transactions without substance 虚假交易
9%obq/Lb "Z+k=~( 43.unusual pressures 异常压力
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K3l95he 44.the suspected noncompliance 涉嫌存在违法行为
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Icf sNFlKQ8)Q 45.materialiy 重要性
eS){1 Lu%b9Jk 46.exceed the materiality level 超过重要性水平
WUTowr ~pky@O#b 47.approach the materiality level 接近重要性水平
u: 'dc#F3 48.an acceptably low level 可接受水平
j_j]"ew) >y+B 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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wx< p5*jzQ 50.misstatements or omissions 错报或漏报
u)Whr@m `">= 51.aggregate 总计
a?oI>8* `XDl_E+>l 52.subsequent events 期后事项
;mi%F3 AbOf6%Env 53.adjust the financial statements 调整财务报表
Gav$HLx AQ^u 54.perform additional audit procedures 实施追加的审计程序
05 ^h" Vi|#@tC' 55.audit risk 审计风险
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b7ZSPXV #[[ en 57.inappropriate audit opinion 不适当的审计意见
a,o*=r I]_5}[I 58.material misstatement 重大的错报
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YS #lO Mm9 59.tolerable misstatement 可容忍错报
UC$ppTCc? $<OD31T 60.the acceptable level of detection risk 可接受的检查风险
V28M lP bW:!5"_{H 查看《
注会考试《审计》中的128个英文单词(二) 》
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