*XkgwJq *lBX/O`= 1.audit
审计 l:14uWu| jMP;$w 2.attestation 鉴证
2!nz>K v9GfudTZR 3.credibility 可信赖程度
o(@^V!}V +<^c2diX 4.audit of financial statements 财务报表
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@uOXNz) 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
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e[g.&*! [W8?ww%qT 9.relevance 相关性
_YA;Nd#%k Eikt, 10.professional skepticism 职业谨慎
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BUU ) Sz [w}KjV/yi 12. professional competence 专业胜任能力
a!mdL|eA@ c#T0n !} 13.Senior/CPA-in-charge 项目经理
Z#flu Q%V 8RJa;JsH 14.audit engagement letter 业务约定书
F>"B7:P1:Q gjP bhY=C[ 15.recurring audit 连续审计
RO.bh#A$ ~?:Xi_3Lo 16.the client 委托人
AfJ . SNE PaBqv] 17.change
CPA 更换
注册会计师 Rqun}v} FfibR\dhY 18.the existing CPA 现任注册
会计师
f4+}k GJN M<3m/l%`Y 19.the successor CPA 后任注册
会计师 &` weW 0T<DHPQ1 20.the preceding CPA前任
注册会计师 4/QQX;w csms8J 21.issue the audit report 出具审计报告
"kg?Or. lKLb\F% 22.expert 专家
l1D"*J 2` ufXU 23.the board of directors 董事会
~.TKzh'eB Qh,Dcg2ZM" 24.knowledge of the entity‘ s business 了解被审计单位情况
<'92\O c7/fQc)h4d 25.assess material misstatement risks评估重大错报风险
ZN-5W|' O y3NMt6 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
KL+, [M@ F ZsL-vlv 27.a general knowledge of —— 初步了解―――的情况
|3uE"\nfA Z=y^9] 28.a more knowledge of—— 进一步了解的情况
)!C|DSw m|k:wuzqK 29.the prior year‘s working papers 以前年度
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[P=\ 30.minutes of meeting 会议纪要
Y)9]I6n7 tCbnB 31.business risks 经营风险
f*GdHUZ* YLe$Vv735 32.appropriateness 适当性
etLA F '/K-i.8F 33.accounting estimate 会计估计
jthGNVZ A]mXV4RmI 34.management representations 管理层声明
* 57y.](w CsW*E,|xyP 35.going concern assumption 持续经营假设
qC$h~Epp4 9lCZi? 36.audit plan 审计计划
4XsKOv 62z"cFN 37.significant audit areas 重点审计领域
parc\]M \`,,r_tO 38.error 错误
o&vODs nLv"ON~ 39.fraud舞弊
*WX,bN6Ot c!}f\ ]D 40.modified or additional procedures 修改或追加审计程序
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` 41.misappropriation of assets 侵占资产
VLfE3i4Vwl Ah<6m5+ 42.transactions without substance 虚假交易
+x"cWOg ^GN |}W 43.unusual pressures 异常压力
+:fr(s!OE :D !}jN/) 44.the suspected noncompliance 涉嫌存在违法行为
sVJwe\! KZ}F1Mr 45.materialiy 重要性
}I;5yk,o }n91aE3v 46.exceed the materiality level 超过重要性水平
WSPlM"h zIjUfgO/M 47.approach the materiality level 接近重要性水平
NiTLQ"~e I%<,JRAV 48.an acceptably low level 可接受水平
j,c8_;X! y $K#M 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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50.misstatements or omissions 错报或漏报
JZ !@<>S>uGG 51.aggregate 总计
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a^s%^:yK 52.subsequent events 期后事项
:6Q`! in xe3t_y 53.adjust the financial statements 调整财务报表
'<YVDB&-d, 9-9:]2~g! 54.perform additional audit procedures 实施追加的审计程序
~!w()v n 3g#fX{e_5! 55.audit risk 审计风险
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Qi p2UZqq2 57.inappropriate audit opinion 不适当的审计意见
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z3[ 58.material misstatement 重大的错报
/_rg*y* tilL7 59.tolerable misstatement 可容忍错报
Q7]VB p4 wb>>bV+U 60.the acceptable level of detection risk 可接受的检查风险
myj^c>1Iz k-(hJ}N 查看《
注会考试《审计》中的128个英文单词(二) 》
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