6 H.Da]hk 1uMdgrJRR 1.audit
审计 !}?]&[N= uI/
A_ 2.attestation 鉴证
o~p^`5# gX<C-y6o 3.credibility 可信赖程度
g-36Q~`9v jT',+ 4.audit of financial statements 财务报表
审计 <D}k@M
Z j*}x
e'# 5.agreed-upon procedures 执行商定程序
'z/hj>B< 8wOPpdc 6.high levels of assurance 高水平保证
iDr0_y*t M*%Z5,Tc 7.compilation 编制
~MF. M8 4<|
]k?@ 8.reliability 可靠性
`'`XB0vb vr$[ 9.relevance 相关性
PR0]:t)E E:AXnnGKO 10.professional skepticism 职业谨慎
J5wq}<8 NG ~sE&,7 11.objectivity 客观性
XT)@)c7j vHmn)d1pl 12. professional competence 专业胜任能力
PQ" Dl=, wuCODz@~ 13.Senior/CPA-in-charge 项目经理
fqxMTTg@ Yhfk{ CI 14.audit engagement letter 业务约定书
lf 3W:0K QMP:}
15.recurring audit 连续审计
CAfG3;
eo!{rs@f 16.the client 委托人
hI$an%Y( }tN"C 3)@ 17.change
CPA 更换
注册会计师 u- ,=C/iU &LE/hA 18.the existing CPA 现任注册
会计师
~9=g" v qmhHHFjQ 19.the successor CPA 后任注册
会计师 }I"^WCyH GI/o!0"_ 20.the preceding CPA前任
注册会计师 8I%1
`V 4?`7XJ0a 21.issue the audit report 出具审计报告
{dDU^7O [LE_lATjU 22.expert 专家
7y!{lr=n B^Vb=* QRo 23.the board of directors 董事会
mSs%g L]g gwyz)CUkL 24.knowledge of the entity‘ s business 了解被审计单位情况
6B=J*8
Hs 1jR<H$aS 25.assess material misstatement risks评估重大错报风险
"\30YO>\ ==&=3 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
HjrCX>v umY4tNe]$ 27.a general knowledge of —— 初步了解―――的情况
&
0'BCT iVE+c"c!2& 28.a more knowledge of—— 进一步了解的情况
IIzdCa{l yo5|~"yZY 29.the prior year‘s working papers 以前年度
工作底稿
qbjRw!2?w !
"Kg
b;A 30.minutes of meeting 会议纪要
s<:J(gD Q/':<QY 31.business risks 经营风险
` 6PdMvF 'j|;M 32.appropriateness 适当性
TWMD
f :%R3(
& 33.accounting estimate 会计估计
@AJt/wPk <Fi
/! 34.management representations 管理层声明
c}QjKJ-c
W<t,Ivg 35.going concern assumption 持续经营假设
"~tEmMz :2La, 36.audit plan 审计计划
*
x$\5;A ^XV$J- 37.significant audit areas 重点审计领域
nCt:n}+C7 US-P>yF 38.error 错误
"[76>\'H bx1' 39.fraud舞弊
koFY7;_<? VgOj#Z?K 40.modified or additional procedures 修改或追加审计程序
Ef69]{E vI4St; 41.misappropriation of assets 侵占资产
;sDFTKf ~Os~pTo 42.transactions without substance 虚假交易
dAR):ZKq? 2s~X 43.unusual pressures 异常压力
Eg>MG87 MbYAK-l.h 44.the suspected noncompliance 涉嫌存在违法行为
=F6J%$ -3A#a_fu 45.materialiy 重要性
0GEK xV\F .Um.dXBYU 46.exceed the materiality level 超过重要性水平
CtS*"c,j \xwE4K 47.approach the materiality level 接近重要性水平
9 u{#S}c` k? X7h2 48.an acceptably low level 可接受水平
):1NeJOFF K
nKV+:" 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
IWX%6*Zz x,pz
X( 50.misstatements or omissions 错报或漏报
:be
BiO zxY 51.aggregate 总计
{x
s{ p
\1-. 52.subsequent events 期后事项
l:%4@t` GHfsq|*j,Z 53.adjust the financial statements 调整财务报表
[;%qxAB/_ qhc3 oRe 54.perform additional audit procedures 实施追加的审计程序
5
#~u U /2 ')u| 55.audit risk 审计风险
|}t[-a %[b~4,c1 56.detection risk 检查风险
v[\'
M YLk/16r 57.inappropriate audit opinion 不适当的审计意见
zQ&`|kS C[z5&
x2 58.material misstatement 重大的错报
]25 x X A46Xei:Ow 59.tolerable misstatement 可容忍错报
jw]~g+x#$ F<VoPqHq 60.the acceptable level of detection risk 可接受的检查风险
EA8K*>'pv C;QIp6"1 查看《
注会考试《审计》中的128个英文单词(二) 》
Tapj7/0`
u6j\@U6 I