9M-]~.O d+$[EDix 1.audit
审计 Wf&G9Be?8 Y;F,GxR} 2.attestation 鉴证
uJAB)ti2I %/,Uk+3p 3.credibility 可信赖程度
a1Y _0 14)kKWG 4.audit of financial statements 财务报表
审计 )8A=yrTIT zj$Z%|@$ 5.agreed-upon procedures 执行商定程序
P^{`d_[K% 0aq-drl5\ 6.high levels of assurance 高水平保证
Z#E#P<&d [7t0[U~3? 7.compilation 编制
CEJG=*3 I7-PF? 8.reliability 可靠性
jzOMjz~
:) qi5>GX^t]b 9.relevance 相关性
]8j5Ou6#y l9Cy30O6 10.professional skepticism 职业谨慎
0i1?S6]d- N`mC_) 11.objectivity 客观性
j?` D\LZhf dIh(~KqB 12. professional competence 专业胜任能力
s_e#y{{C2 MyR\_)P? 13.Senior/CPA-in-charge 项目经理
uX5B>32 KgkB)1s@n 14.audit engagement letter 业务约定书
|D_n4
#X7u c\?/^xr'!} 15.recurring audit 连续审计
Y&:\s8C Y&Nv>o_}5 16.the client 委托人
a/xCl
:=8q !"qEB2r 17.change
CPA 更换
注册会计师 }t{^*( kJ:5msKwC 18.the existing CPA 现任注册
会计师
G}OrpPP 9<#R;eIsv 19.the successor CPA 后任注册
会计师 p<.!::* %( ^|axt VhMO 20.the preceding CPA前任
注册会计师 l~>rpG +GEKg~/4e 21.issue the audit report 出具审计报告
_3?xIT a\.?
{/ 22.expert 专家
"+OMo-<K7 Z|7I }i 23.the board of directors 董事会
m*WEge*$t S6Xw+W02 24.knowledge of the entity‘ s business 了解被审计单位情况
S %%qn R~u7;Wv 25.assess material misstatement risks评估重大错报风险
1JY90l$ME A7}|VV 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
O&1p2!Bk4 ]7ZC>.t
27.a general knowledge of —— 初步了解―――的情况
.Sth 7VD7di=D 28.a more knowledge of—— 进一步了解的情况
|6G5
?| ~wV98u-N 29.the prior year‘s working papers 以前年度
工作底稿
2+rao2
+Gs;3jC^ 30.minutes of meeting 会议纪要
e5y`CXX &?6~v
31.business risks 经营风险
h!3Z%M 2QD
B'xs3 32.appropriateness 适当性
t z>X'L l`G:@}P>G 33.accounting estimate 会计估计
Y2~{q Y -&^( T 34.management representations 管理层声明
ZI*A0_;L %bETr"Xom
35.going concern assumption 持续经营假设
0md{e`'q: *8HxJ+[,[ 36.audit plan 审计计划
d:ajD W..>Ny;'3 37.significant audit areas 重点审计领域
3om7LqcRo z?g4^0e 38.error 错误
PhL5EYn DxG'/5jQ[ 39.fraud舞弊
aYX '&k
` >I;#BE3 40.modified or additional procedures 修改或追加审计程序
))zaL2UP. IWd*"\L 41.misappropriation of assets 侵占资产
,S K6*tpI lJ2/xE ] 42.transactions without substance 虚假交易
KAaeaiD |#,W3Ik(l 43.unusual pressures 异常压力
|/ 7's' e/%YruzS 44.the suspected noncompliance 涉嫌存在违法行为
En%o7^W++ FX%E7H 45.materialiy 重要性
qWK7K%-$E ZSf+5{2m 46.exceed the materiality level 超过重要性水平
G-> @ y$W3\`2q 47.approach the materiality level 接近重要性水平
:O=Vr]Y8K 7hE=+V8 48.an acceptably low level 可接受水平
W u{nC LB0=V0| 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
61 |xv_/ :36^^Wm 50.misstatements or omissions 错报或漏报
7]53GGNO BE;iC.rW 51.aggregate 总计
u>@G:kt8 wN.Jyb 52.subsequent events 期后事项
eHIC
'b. KL{uhb0f 53.adjust the financial statements 调整财务报表
=v;@w$# q|\C
p 54.perform additional audit procedures 实施追加的审计程序
o?\Pw9Y .w"O/6." 55.audit risk 审计风险
yFv3>\ 6YbSzx`?k 56.detection risk 检查风险
s_$@N! KLB?GN?Pb 57.inappropriate audit opinion 不适当的审计意见
oZw#Nd 3j#F'M)s{ 58.material misstatement 重大的错报
an@Ue7 KO7cZME 59.tolerable misstatement 可容忍错报
$x0F(|wxt kv2:rmv 60.the acceptable level of detection risk 可接受的检查风险
;# =25"qJr 查看《
注会考试《审计》中的128个英文单词(二) 》
n`1i k'x? CdjGYS