K:q|M?_ %Xe 74C" 1.audit
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n\skM 2.attestation 鉴证
KXT9Wt= MG:eI?G/' 3.credibility 可信赖程度
;:1o|>mX =:*2t 4.audit of financial statements 财务报表
审计 Y6RbRcJw cq"#[y$r 5.agreed-upon procedures 执行商定程序
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8frRa uJSzz:\ 6.high levels of assurance 高水平保证
0BPUbp( !rTkH4!_ 7.compilation 编制
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@kW RI* m C;I:?4 9.relevance 相关性
Mhu|S)hn gTb%c84 10.professional skepticism 职业谨慎
x4XCR,- !g4u<7 11.objectivity 客观性
q$'D}OH T 9>r@wK'Pn 12. professional competence 专业胜任能力
_c>8y VQ8Q=!] 13.Senior/CPA-in-charge 项目经理
yY_#fJj opgNt o6$ 14.audit engagement letter 业务约定书
`Sal-|[Cv[ ~oz??SX 15.recurring audit 连续审计
Slv91c&md, c Rv#aV 16.the client 委托人
TjS&V LnPG+< 17.change
CPA 更换
注册会计师 tt A'RJ ]cM,m2^2 18.the existing CPA 现任注册
会计师
a FL;E e=`=7H4P 19.the successor CPA 后任注册
会计师 ^{a_:r" C."\ a_p 20.the preceding CPA前任
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"!xI 21.issue the audit report 出具审计报告
2H/{OQ$ <72q^w 22.expert 专家
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et=i@PB) U+,RP$r@ 24.knowledge of the entity‘ s business 了解被审计单位情况
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0| h_5CWQSi 25.assess material misstatement risks评估重大错报风险
YySo%\d `_SV1|=="8 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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~ M9~6ry-_ 27.a general knowledge of —— 初步了解―――的情况
o(yyj'=( dOVu D( 28.a more knowledge of—— 进一步了解的情况
OMAvJzK . F *1w8+ 29.the prior year‘s working papers 以前年度
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Of>2 m< kS4YxtvB 30.minutes of meeting 会议纪要
0YAH[YF >D% 31.business risks 经营风险
<c$rfjM+JU 06z+xxCo 32.appropriateness 适当性
P=.~LZZ]89 NueuCiP 33.accounting estimate 会计估计
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k=70H 34.management representations 管理层声明
o4jh n[Fx zUq(bD 35.going concern assumption 持续经营假设
-vv_6ZL[ gYBMi)`RT 36.audit plan 审计计划
[\rzXE Q/0oe()) 37.significant audit areas 重点审计领域
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5A+@xhRf f)mOeD*u| 39.fraud舞弊
=1y~Qlu 7^syu;DT9Y 40.modified or additional procedures 修改或追加审计程序
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-Jt36|O 41.misappropriation of assets 侵占资产
u4$R ZTC r7FJqd 42.transactions without substance 虚假交易
B$qTH5)W A0OA7m:~4 43.unusual pressures 异常压力
bd H+M?k N`~f77G 44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
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7.+z< nuVux5: 46.exceed the materiality level 超过重要性水平
#8~ygEa} 8Ltl32JSB[ 47.approach the materiality level 接近重要性水平
_-rC]iQJ55 ) O&zb_{n 48.an acceptably low level 可接受水平
_l+C0lQl= bGkLa/?S 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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w_s: &TL"Hd 50.misstatements or omissions 错报或漏报
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?#Y:2LqP C 51.aggregate 总计
5nTcd@lX } =Xlac_U 52.subsequent events 期后事项
{rK]Q! yj yL),G*[p\} 53.adjust the financial statements 调整财务报表
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1rB,%p 54.perform additional audit procedures 实施追加的审计程序
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H23 O]r bZr,jLEf 56.detection risk 检查风险
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ug 1;'-$K`} 57.inappropriate audit opinion 不适当的审计意见
:LlZ#V2 |KVVPXtq%C 58.material misstatement 重大的错报
kKjcW` [ n`@dk_%yI 59.tolerable misstatement 可容忍错报
f( Dtv f:y1eLl3 60.the acceptable level of detection risk 可接受的检查风险
'Ebjn>" 29CzG0?B 查看《
注会考试《审计》中的128个英文单词(二) 》
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