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$ 45qSt2 2.attestation 鉴证
GdlzpBl eF06B'uL 3.credibility 可信赖程度
sx]kH$ KT9!R 4.audit of financial statements 财务报表
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-:lM1 5.agreed-upon procedures 执行商定程序
h;lg^zlTb gR]NH 6.high levels of assurance 高水平保证
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guPZ "dItv#<:} 7.compilation 编制
!4 =]@eFk ;WqWD-C 8.reliability 可靠性
z5_#]:o& zQ=c6xvm8 9.relevance 相关性
iL6Yk @ 5dNM:1VoE 10.professional skepticism 职业谨慎
q-lejVS(g knS(\51A 11.objectivity 客观性
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>%?kp[ 12. professional competence 专业胜任能力
dU"ca|u <8 ,,pOb 13.Senior/CPA-in-charge 项目经理
~B2,edkM ;iq58. 14.audit engagement letter 业务约定书
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>a< ToXgl4:kd 15.recurring audit 连续审计
O'L9 s>B <5t2 +D]]} 16.the client 委托人
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:n+X )/{zTg8$?/ 17.change
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注册会计师 Ks>l=5~v| %vZTD+i 18.the existing CPA 现任注册
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^K]`ZQjKC a:V2(nY 19.the successor CPA 后任注册
会计师 |vUjoa'.7E QO;OeMQv% 20.the preceding CPA前任
注册会计师 v{44`tR ~B704i 21.issue the audit report 出具审计报告
Mcfqo0T- }9FAM@x1K& 22.expert 专家
D_D76 m.g2>r`NU 23.the board of directors 董事会
u6lcl}' M. o}? 24.knowledge of the entity‘ s business 了解被审计单位情况
6dlV:f_\y xRp;y* 25.assess material misstatement risks评估重大错报风险
B_3:.1>"BM DKnlbl1^? 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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*; ^lP;JT? 27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况
,"xr^@W $uj3W<iw3E 29.the prior year‘s working papers 以前年度
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vvwQ/iJO4Q ~e; 2gm 30.minutes of meeting 会议纪要
=g3o@WD/G pj9*$.{ 31.business risks 经营风险
l RM7s(^l S9mcThcZ 32.appropriateness 适当性
wOLA8UYW l6~wm1vO 33.accounting estimate 会计估计
~C31=\$ +aoenUm5 34.management representations 管理层声明
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d)4f 35.going concern assumption 持续经营假设
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?A:0a (Z |Nz *< 37.significant audit areas 重点审计领域
`iZ){JfAH 4 >`2vb 38.error 错误
`"s*'P398 jV 982Y 39.fraud舞弊
#e*jP&1S x;@wtd*QB 40.modified or additional procedures 修改或追加审计程序
Bbj%RF2, O =gv2e 41.misappropriation of assets 侵占资产
bD:[r))#e 2AdO 42.transactions without substance 虚假交易
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<_>xkQbn2 43.unusual pressures 异常压力
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AMGBT 44.the suspected noncompliance 涉嫌存在违法行为
x"83[0ib T)lkT? 45.materialiy 重要性
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yR$ld.[uf nmWo:ox4;( 47.approach the materiality level 接近重要性水平
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40d^x ESyb34T` 48.an acceptably low level 可接受水平
,ui=Wi1 MG-#p8 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
FnWN]9 DcRvZH 50.misstatements or omissions 错报或漏报
"STd ;vR T8W;Lb9hQ 51.aggregate 总计
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52.subsequent events 期后事项
t$EL3U/( r~YxtBZH+ 53.adjust the financial statements 调整财务报表
X0 ^~`g `_+% 54.perform additional audit procedures 实施追加的审计程序
G/N 1[) 8s9ZY4_ 55.audit risk 审计风险
S.R|Bwj}(Y /I48jO^2 56.detection risk 检查风险
;2}wrX Y{I,ipU. 57.inappropriate audit opinion 不适当的审计意见
Csf!I@}Z 1{-yF :A 58.material misstatement 重大的错报
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[,)E 59.tolerable misstatement 可容忍错报
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#; " 60.the acceptable level of detection risk 可接受的检查风险
K};~A?ET,h $nqVE{ksV 查看《
注会考试《审计》中的128个英文单词(二) 》
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