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6i6b {[61LQ6V9 1.audit
审计 k+'Rh'> XWo:~\ 2.attestation 鉴证
WM*[+8h X2(TuR*t 3.credibility 可信赖程度
#n]js7 ,m{Zn"?kS 4.audit of financial statements 财务报表
审计 Z9cch-u~ YU9xAN i6 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
j5|PQOK \'&:6\-fw 7.compilation 编制
z^gf@r HY~\e|o 8.reliability 可靠性
q!$ZBw-7>A /P<RYA~ 9.relevance 相关性
OvX z+C, 79n,bb5 10.professional skepticism 职业谨慎
DhG2!'N uwsGtgd& 11.objectivity 客观性
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zC(DigN s+2\uMwf* 13.Senior/CPA-in-charge 项目经理
Xnt`7L<L -8HIsRh 14.audit engagement letter 业务约定书
q*{i /=~ [a53H$`\5 15.recurring audit 连续审计
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16.the client 委托人
1?]Gl+} &"BmCDOq 17.change
CPA 更换
注册会计师 ~j^HDHY@ AmM^& 18.the existing CPA 现任注册
会计师
&dp(CH<De yyPkjUy[ 19.the successor CPA 后任注册
会计师 ~QJD.'z { .B^ 20.the preceding CPA前任
注册会计师 "(F>?pq *^bqpW2$q 21.issue the audit report 出具审计报告
4Smno%jq +M$2:[xRT 22.expert 专家
%0YwaxXPn7 ;26a8g( 23.the board of directors 董事会
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eqVug 24.knowledge of the entity‘ s business 了解被审计单位情况
"G)-:!H >M<rr!| 25.assess material misstatement risks评估重大错报风险
afqLTWUS ;+>-uPT/1 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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e6 ,@tYD(Z 27.a general knowledge of —— 初步了解―――的情况
A7>0Pn%D3 sw6]Bc 28.a more knowledge of—— 进一步了解的情况
%a&Yt H2 5Mx>|d 29.the prior year‘s working papers 以前年度
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{wih)XNY TFb9gOTJ 30.minutes of meeting 会议纪要
?w`uv9NUJ8 o/@.*Rj>Bg 31.business risks 经营风险
Tm-Nz7U^^ PEW^Vl-6q 32.appropriateness 适当性
R!0O[i %k_R;/fjW 33.accounting estimate 会计估计
4ZrX=e, j#$ R. 34.management representations 管理层声明
Q@6OIE Li(}_ 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
JOS,>;;F4 wqx@/--E( 37.significant audit areas 重点审计领域
f;!1=/5u- \\AufAkJ 38.error 错误
'e_^s+l)a R(@B4M2 39.fraud舞弊
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l 40.modified or additional procedures 修改或追加审计程序
?wt%e; RJYuyB 41.misappropriation of assets 侵占资产
(zIP@ H fNPHc_?Ybj 42.transactions without substance 虚假交易
P95U{ TUHC[#Vb? 43.unusual pressures 异常压力
.xS3,O_[ 9G_bM(q'^2 44.the suspected noncompliance 涉嫌存在违法行为
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89*CoQ 45.materialiy 重要性
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Tq0d6( 46.exceed the materiality level 超过重要性水平
D^yZ!}Kl .Qm"iOyM 47.approach the materiality level 接近重要性水平
}-?_c#G3 "aIiW VQ 48.an acceptably low level 可接受水平
A&*lb7X <^snS,06 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
|Wd]:ijJ :0|]cHm 50.misstatements or omissions 错报或漏报
VHwb 7f]gq 6My=GByC 51.aggregate 总计
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*eo!Nw 52.subsequent events 期后事项
kW0|\ vh 5`R/<3 53.adjust the financial statements 调整财务报表
T4dLuJl Aw9se"d 54.perform additional audit procedures 实施追加的审计程序
:@x24wN/ [y-0w.V=oE 55.audit risk 审计风险
s\y+ xa: 0$NcxbM 56.detection risk 检查风险
*yKw@@d+p xS?[v&"2 57.inappropriate audit opinion 不适当的审计意见
\ofWD{*j MkgeECMf 58.material misstatement 重大的错报
JJ`RF d2`m0U 59.tolerable misstatement 可容忍错报
ATl.Qku@ X`xmV! 60.the acceptable level of detection risk 可接受的检查风险
dZcRLLR H_RV#BW& 查看《
注会考试《审计》中的128个英文单词(二) 》
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