K43`$ OHngpe4 1.audit
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p?_ir t]3:vp5N] 2.attestation 鉴证
b4KNIP7E [ot+EA 3.credibility 可信赖程度
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< )99^58my 4.audit of financial statements 财务报表
审计 <dS I"C< Y>nQ< 5.agreed-upon procedures 执行商定程序
]U4C2}u 0Iyb} 6.high levels of assurance 高水平保证
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)u i-95>ff 7.compilation 编制
}DvT6 N-p||u 8.reliability 可靠性
44^jE{,9 /^si(BuC^* 9.relevance 相关性
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'#@H 10.professional skepticism 职业谨慎
0'5N[Bvp 6: R1jF*eG 11.objectivity 客观性
.)t*!$5=N M6Ik 'r"M 12. professional competence 专业胜任能力
{>ghX_m| "[_gRe*2 13.Senior/CPA-in-charge 项目经理
0eA|Uq~ 7/=r- 14.audit engagement letter 业务约定书
bI;u};v uXGAcUx( 15.recurring audit 连续审计
&xC5Mecb* /GNm>NSK 16.the client 委托人
Q`=d5Uvw EUPc+D3 17.change
CPA 更换
注册会计师 a}k5[)et i|!R*" 18.the existing CPA 现任注册
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A(C0/|#V H7 {kl 19.the successor CPA 后任注册
会计师 o8A(Cg} %NhZTmWm 20.the preceding CPA前任
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"} 21.issue the audit report 出具审计报告
IV`+B<3 &x4|!"G 22.expert 专家
>IS BK[=H wX@g>( 23.the board of directors 董事会
*@ S+J$ *M~BN}. 24.knowledge of the entity‘ s business 了解被审计单位情况
dP/1E6*m ~MK%^5y? 25.assess material misstatement risks评估重大错报风险
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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
^7`gf ) @f6 27.a general knowledge of —— 初步了解―――的情况
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NrcxuItkYn 28.a more knowledge of—— 进一步了解的情况
:RX zqC [-=y*lx%g 29.the prior year‘s working papers 以前年度
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baR*4{] >\1j`/ :ZI 30.minutes of meeting 会议纪要
\q|<\~A @PKY>58) 31.business risks 经营风险
l4E0/F q+9c81b 32.appropriateness 适当性
jxgs!B> R6irL!akAd 33.accounting estimate 会计估计
w"h3e 6oR5q 4 34.management representations 管理层声明
f5t/=/6>F 8/CK(G 35.going concern assumption 持续经营假设
cs Gd}2VE /o nZ14 36.audit plan 审计计划
h}GzQry1 t \,XG 37.significant audit areas 重点审计领域
>yt8gw0J CDG,l7 38.error 错误
'!XVz$C 6"c(5#H 39.fraud舞弊
Y$eO:67; yT C+5_7 40.modified or additional procedures 修改或追加审计程序
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QJ(B 41.misappropriation of assets 侵占资产
v6'k`HnK *)qxrBc0 42.transactions without substance 虚假交易
`R_;n#3F0 >+ku:<Hw%. 43.unusual pressures 异常压力
p y%RR*4# k :`yxxYIh 44.the suspected noncompliance 涉嫌存在违法行为
~|8-Mo1ce yH',vC. 45.materialiy 重要性
bb`8YF+?' B5/"2i 46.exceed the materiality level 超过重要性水平
^qNr<Ye &]1gx# 47.approach the materiality level 接近重要性水平
:sJQ r._L Ou2p^:C( 48.an acceptably low level 可接受水平
"VQ7Y`,+ K\^S>dV 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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#D R| !TPKD 50.misstatements or omissions 错报或漏报
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mW 'sdb 51.aggregate 总计
a/lTQj]A _ v3VUm# 52.subsequent events 期后事项
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F. 53.adjust the financial statements 调整财务报表
2X@" #wIg }6 MoC0 54.perform additional audit procedures 实施追加的审计程序
G Y+li{ 1HBXD\! 55.audit risk 审计风险
9 wP,Z" vW`[CEm^X 56.detection risk 检查风险
RfzYoBN }\aJ%9X02 57.inappropriate audit opinion 不适当的审计意见
"<yJ<lS&> CjUYwAy$k 58.material misstatement 重大的错报
s73' h OH6-\U'.Z 59.tolerable misstatement 可容忍错报
u\o~'Jz A\)~y{9bQ 60.the acceptable level of detection risk 可接受的检查风险
`-w;/A"MJ r5'bt"K\> 查看《
注会考试《审计》中的128个英文单词(二) 》
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