GYH{_Fq &Z'3n9zl 1.audit
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p/&9 qHVZsZ 2.attestation 鉴证
orBB5JJ ,6VY S\a3 3.credibility 可信赖程度
Kcl~cIh7 7 hNU$a?eVpR 4.audit of financial statements 财务报表
审计 F^4mO| jEh Px 5.agreed-upon procedures 执行商定程序
ak1?MKV. HE!"3S2S&+ 6.high levels of assurance 高水平保证
,i RUR8 YOOcHo.F 7.compilation 编制
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g'WaDk Q rBb!.r 8.reliability 可靠性
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NW]zMU{c 9.relevance 相关性
hufpk y[&8 l(A)G d5> 10.professional skepticism 职业谨慎
(}B3df ) KvGJo)(" 11.objectivity 客观性
'Nkd * ibP IT!5c 12. professional competence 专业胜任能力
/aV;EkyO, VEsIhjQ 13.Senior/CPA-in-charge 项目经理
L`3;9rO '8w}m8{y 14.audit engagement letter 业务约定书
+h]~m_O QJ\+u 15.recurring audit 连续审计
h;[<4zw <>v=jH|L 16.the client 委托人
^t}1$H :%[mc-6. 17.change
CPA 更换
注册会计师 ;SgPF:T>Q i2P:I A|@ 18.the existing CPA 现任注册
会计师
u_HCXpP!Q @ /.w% 19.the successor CPA 后任注册
会计师 \X2r? z{H=;"+rh 20.the preceding CPA前任
注册会计师 mV'-1 rSa=NpFxLu 21.issue the audit report 出具审计报告
8AVtUU T{So2@_& 22.expert 专家
KPjC<9sby CL3 b+r 23.the board of directors 董事会
DuQW?9^232 A('o&H 24.knowledge of the entity‘ s business 了解被审计单位情况
;RK;kdZ SPT?Tt 25.assess material misstatement risks评估重大错报风险
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U<opP 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
D_q"|D$SB CzDV^Iv;Q{ 27.a general knowledge of —— 初步了解―――的情况
zx/$ x,NV{uG$n 28.a more knowledge of—— 进一步了解的情况
HDO_r(i WJJmM*>JW 29.the prior year‘s working papers 以前年度
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,zxs 30.minutes of meeting 会议纪要
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?,[ +'/C(5y)0X 31.business risks 经营风险
XL7||9,(h 8 =oUE$9 32.appropriateness 适当性
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!]3kFWs s<+;5, Q| 34.management representations 管理层声明
m[CyvcF*u <0!<T+JQ 35.going concern assumption 持续经营假设
e I9#JM|2 T65"?=<EB 36.audit plan 审计计划
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z`d2it 37.significant audit areas 重点审计领域
"TI>_~ |>RNIJ] 38.error 错误
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/}/GK|tj 41.misappropriation of assets 侵占资产
w^9< I] {FX]1: 42.transactions without substance 虚假交易
erKi*GssZ g[*"LOw 43.unusual pressures 异常压力
OIK46D6?. |c>.xt~ 44.the suspected noncompliance 涉嫌存在违法行为
/'/i?9: )HcLpoEi 45.materialiy 重要性
UxxX8N FJ{/EloF 46.exceed the materiality level 超过重要性水平
|e<$ )PkW,214# 47.approach the materiality level 接近重要性水平
~{$c| v>HOz\F 48.an acceptably low level 可接受水平
Xr:s-L G`;\"9t5h 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
)~Gn7 +v~x_E5FP 50.misstatements or omissions 错报或漏报
l<p<\,nV$ vN:!{)~z 51.aggregate 总计
`8r$b/6 NG`Y{QT6N 52.subsequent events 期后事项
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84YR FQ>kTm`d 53.adjust the financial statements 调整财务报表
/+*N.D'`t, R58NTPm 54.perform additional audit procedures 实施追加的审计程序
{\vVzy,t7 S dN&%(ZE 55.audit risk 审计风险
6$0<&')Yb %|%eGidu 56.detection risk 检查风险
CiGXyhh C_'EO<w$ 57.inappropriate audit opinion 不适当的审计意见
I:HrBhI)wP fs:yx'mxV 58.material misstatement 重大的错报
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B`t/21J <W>A }}q 60.the acceptable level of detection risk 可接受的检查风险
cly} [<w! '9=b@SaAj 查看《
注会考试《审计》中的128个英文单词(二) 》
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