kAQ Zj3P] 2s ,n!u
Fd 1.audit
审计 y:zT1I@> b'"% 2.attestation 鉴证
-"fq34v [ +@<T) 3.credibility 可信赖程度
K T72D ##ea-"m8 4.audit of financial statements 财务报表
审计 /4BXF4ksi, a8P6-)W 5.agreed-upon procedures 执行商定程序
!0+Ex
F =zGz|YI*? 6.high levels of assurance 高水平保证
zszx@`/3 717m.t,x 7.compilation 编制
)cBV
;
E< !h(0b*FUJ 8.reliability 可靠性
+ANIm^@ 9+|,aG s 9.relevance 相关性
KTJ$#1q o*BI^4 10.professional skepticism 职业谨慎
lhODNWi F=c_PQO 11.objectivity 客观性
")buDU6_ n=MYv(Pp} 12. professional competence 专业胜任能力
k~F/Ho+R& WX"M_=lc-@ 13.Senior/CPA-in-charge 项目经理
oob0^}^ L, GtIZkE 14.audit engagement letter 业务约定书
'F~SNIay OyZ>R~c'B 15.recurring audit 连续审计
?bA]U: a-5$GvG 16.the client 委托人
->{WO+6( \~1+T 17.change
CPA 更换
注册会计师 {<BK@U |?W 18.the existing CPA 现任注册
会计师
+:Zi(SuS] {<8#T`I 19.the successor CPA 后任注册
会计师
bJ}+<## g5\B- 3{ 20.the preceding CPA前任
注册会计师 <a3XV =Bx~'RYl1d 21.issue the audit report 出具审计报告
O,6!`\N D >GRuS\B 22.expert 专家
s``L?9 *r3vTgo$ 23.the board of directors 董事会
7QFEQ} j(2T,WM 24.knowledge of the entity‘ s business 了解被审计单位情况
[AwE AV!
cCQ 25.assess material misstatement risks评估重大错报风险
t9{EO#o'k ajr8tp' 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
6*Qpq7Ml i i
Y[ 27.a general knowledge of —— 初步了解―――的情况
5E=Odep` xn[di-LF 28.a more knowledge of—— 进一步了解的情况
fXj D._r@~o 29.the prior year‘s working papers 以前年度
工作底稿
e)7r H_]kR&F8 30.minutes of meeting 会议纪要
#Xly5J `-m7CT sA 31.business risks 经营风险
(%, ' Yd'ke,Je 32.appropriateness 适当性
LPF?\mf ^4 y0]O 6.{ 33.accounting estimate 会计估计
PN=yf@<V3F 4Rq"xYGXh 34.management representations 管理层声明
hI0l2OE Cv33?l-8%_ 35.going concern assumption 持续经营假设
39#>C~BOl Sa5 y7
36.audit plan 审计计划
Tr)[q> gX<C-y6o 37.significant audit areas 重点审计领域
pDQ,v" vD t?N9 38.error 错误
V-0Y~T ;{RQ+ZX'[ 39.fraud舞弊
)&K%Me 3&f{lsLAC 40.modified or additional procedures 修改或追加审计程序
<LY+"
Y \)*qW[C$a 41.misappropriation of assets 侵占资产
9"TPDU7" >E3OYa?G 42.transactions without substance 虚假交易
IT|CfQ [D L\I/2aiE 43.unusual pressures 异常压力
mMH0 o yFjSvm6 44.the suspected noncompliance 涉嫌存在违法行为
SrIynO m{|n.b 45.materialiy 重要性
=UN:IzT '"Gi&:*nQ< 46.exceed the materiality level 超过重要性水平
e6Y0G,K t)h3G M 47.approach the materiality level 接近重要性水平
GU`2I/R NG ~sE&,7 48.an acceptably low level 可接受水平
XT)@)c7j %o>1$f] 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
LJ?7W,? fy5)Tih%.* 50.misstatements or omissions 错报或漏报
nm..$QL kmwFw># 51.aggregate 总计
lCXo+|$?s $l=m?r= 52.subsequent events 期后事项
%-D2I p6p_B 53.adjust the financial statements 调整财务报表
r.[k D"l ?~"RCZ[;.f 54.perform additional audit procedures 实施追加的审计程序
oID,PB*9 c{[WOrA~# 55.audit risk 审计风险
3 }XS|Y JXrMtSp\ 56.detection risk 检查风险
``{xm1GK v2NzPzzyb 57.inappropriate audit opinion 不适当的审计意见
/OEj]DNY ;IyQqP#,< 58.material misstatement 重大的错报
Yyf8B HzV3O-Qz] 59.tolerable misstatement 可容忍错报
kN)P-![ {8eNQ-4I 60.the acceptable level of detection risk 可接受的检查风险
*:iFhKFU Dcq^C LPY 查看《
注会考试《审计》中的128个英文单词(二) 》
9496ayi /1YqDK0