e Hd{'J< q>!T*BQ 1.audit
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+fu DlfXzKn; 2.attestation 鉴证
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(@^6 4.audit of financial statements 财务报表
审计 &!KJrQ B~yD4^ 5.agreed-upon procedures 执行商定程序
UU$ +DL [Z~>7ayF+) 6.high levels of assurance 高水平保证
JI@~FD& lr,hF1r&Y 7.compilation 编制
D;d'ss; PY)C=={p 8.reliability 可靠性
qt/"$6]% vTU"c>] 9.relevance 相关性
r(J7&vR}h P^VV8Z>\& 10.professional skepticism 职业谨慎
:mL\KQ VO. Y\8/ 11.objectivity 客观性
an0@EkZ LEHlfB#z`@ 12. professional competence 专业胜任能力
|;9OvR> A '00DUUa 13.Senior/CPA-in-charge 项目经理
d=N5cCqq r$G;^ 14.audit engagement letter 业务约定书
};29'_.."x i&Xr+Zsec" 15.recurring audit 连续审计
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n(>@ 16.the client 委托人
"2Js[uf pd>EUdbrp& 17.change
CPA 更换
注册会计师 h9g5W'.# 'Kp|\Tr 18.the existing CPA 现任注册
会计师
)wSsxX7: >:KPvq!0 19.the successor CPA 后任注册
会计师 ~)sb\o
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注册会计师 3P I{LU ^9qncvV 21.issue the audit report 出具审计报告
AkT_ZU> q^O{LGN 22.expert 专家
mbJ#-^}V p.8G]pS 23.the board of directors 董事会
EC?!%iO` -%%2Pz0I 24.knowledge of the entity‘ s business 了解被审计单位情况
,i,f1XJ| l$)pCo 25.assess material misstatement risks评估重大错报风险
"4n_MV>p a+r0@eFLc 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
YNk?1#k?i 6i{W=$RQ 27.a general knowledge of —— 初步了解―――的情况
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yZdM4` wU?2aXY 29.the prior year‘s working papers 以前年度
工作底稿
UAUo)VVi" ]5uCs[ 30.minutes of meeting 会议纪要
\T<?=A &ATjDbW*( 31.business risks 经营风险
wzP>Cq b.j\=c 32.appropriateness 适当性
7NoB <=^YIp 33.accounting estimate 会计估计
vF1]L]z:? )CihqsA2 34.management representations 管理层声明
YujhpJ< j/dNRleab 35.going concern assumption 持续经营假设
\CU.'|X ,v>P05 36.audit plan 审计计划
/38^N|/Zr MLId3#Q 37.significant audit areas 重点审计领域
TpZ)v.w~l7 J"I{0>@ 38.error 错误
{@B<$g el- %#0 39.fraud舞弊
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(Cqhk:F viY _Y.Yjy 41.misappropriation of assets 侵占资产
mhT3 Fwc $+:_>n^#/ 42.transactions without substance 虚假交易
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(B4YO :2K0/@<x 43.unusual pressures 异常压力
cKF 8( A4 o'EQ?~ 44.the suspected noncompliance 涉嫌存在违法行为
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4K)P Yk 45.materialiy 重要性
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/u>")f W}a&L 47.approach the materiality level 接近重要性水平
n uhKM.a{ RzFv``g 48.an acceptably low level 可接受水平
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vk;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
v\0[B jhL? h-Ffs 50.misstatements or omissions 错报或漏报
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trtI^^/% f{k2sU*uBE 52.subsequent events 期后事项
Z?CmD;W WPpl9)Qc 53.adjust the financial statements 调整财务报表
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U]d{hY." O .m;a_ 55.audit risk 审计风险
|4ONGU*`E Rb|\! 56.detection risk 检查风险
9.D'! e ST8>r 57.inappropriate audit opinion 不适当的审计意见
![{> f6{J ?psvhB{O 58.material misstatement 重大的错报
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jrZM :TX!lbCq 60.the acceptable level of detection risk 可接受的检查风险
G8Ns? F{ B__Kf 查看《
注会考试《审计》中的128个英文单词(二) 》
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