K6M_b?XekA Gn}^BJN 1.audit
审计 X>kW)c4{b o=ULo &9 2.attestation 鉴证
YqNI:znm- _ !H8j/b 3.credibility 可信赖程度
nHTb~t5Ke n+%tu"e 4.audit of financial statements 财务报表
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e 32Jl|@8,g 5.agreed-upon procedures 执行商定程序
bc(b1u? Zq\Vq:MX 6.high levels of assurance 高水平保证
&L`yX/N2 _l||69|. 7.compilation 编制
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c?XqSK`',Z qS}pv 9.relevance 相关性
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&j?@k,k 10.professional skepticism 职业谨慎
^dCSk== FErKr) 11.objectivity 客观性
$G@^!( F,>-+~L= 12. professional competence 专业胜任能力
]n$&|@ pSh$#]mZ` 13.Senior/CPA-in-charge 项目经理
W9%B9~\G;+ rtY4B~_ 14.audit engagement letter 业务约定书
Y:'#jY*V }}MZgm~U) 15.recurring audit 连续审计
hD!9[Gb 4,P!D3SH 16.the client 委托人
Qb~&a1&s# :dkBr@u96O 17.change
CPA 更换
注册会计师 Fl;!'1 Y~+`F5xX< 18.the existing CPA 现任注册
会计师
95X!{\ ]`GDZw` 19.the successor CPA 后任注册
会计师 T_1p1Sg {_<,5)c 20.the preceding CPA前任
注册会计师 3PU'd^ /aHx'TG 21.issue the audit report 出具审计报告
Th(F^W9 qs'ggF1 22.expert 专家
$dgez#TPL 96.Vm*/7 23.the board of directors 董事会
.vJt&@NO %zA$+eT 24.knowledge of the entity‘ s business 了解被审计单位情况
1ps_zn( JU\wvP5j 25.assess material misstatement risks评估重大错报风险
Qpaan Q1(6U6L 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
|`i.8 p&4#9I5 27.a general knowledge of —— 初步了解―――的情况
;V"(! 'd ?B`Yq\L) 28.a more knowledge of—— 进一步了解的情况
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a{%]X('; 29.the prior year‘s working papers 以前年度
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-yn;Jo2- L.M|o 30.minutes of meeting 会议纪要
Y%iimbBY| UZq1qn@+ 31.business risks 经营风险
j*05!j<' ^&-H"jF 32.appropriateness 适当性
NDaM;` GY;q0oQ, 33.accounting estimate 会计估计
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Ap[}[:U ,BCo/j 35.going concern assumption 持续经营假设
J)xc mK ;4 rTm@6 36.audit plan 审计计划
QC\][I> 6bW:&IPQ; 37.significant audit areas 重点审计领域
wRi` L7 4;hgi[ 38.error 错误
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t% f6P >IzUn: 0F 40.modified or additional procedures 修改或追加审计程序
"RF<i3{S [# '38 41.misappropriation of assets 侵占资产
{,aI0bw; l[EjtN 42.transactions without substance 虚假交易
*Tt*\ O Q/,jv5 43.unusual pressures 异常压力
iS"( 4mY(* 2:HC 44.the suspected noncompliance 涉嫌存在违法行为
d* 6 lJT krC4O2Fkj 45.materialiy 重要性
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:OVre*j &l=%*`On 47.approach the materiality level 接近重要性水平
%dMP}k/ y2U^7VrO 48.an acceptably low level 可接受水平
s2{d<0x?v O,kzU,zOs 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
K;u<-?En {5=Iu\e 50.misstatements or omissions 错报或漏报
eL-9fld/n ORV~F0d< 51.aggregate 总计
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nz2\C9^ 52.subsequent events 期后事项
G' ~Z' hwaU;> F 53.adjust the financial statements 调整财务报表
DJ)z~W2I* W(oJ{R&m{ 54.perform additional audit procedures 实施追加的审计程序
V #0F2GV<, )@xHL]!5m 55.audit risk 审计风险
3f2%+2Zjt, ,{HxX0 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
4E`y*Hmzy+ w~NQAHAvo 58.material misstatement 重大的错报
H+`s#'(i_P E*ug.nxy 59.tolerable misstatement 可容忍错报
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^EoH 60.the acceptable level of detection risk 可接受的检查风险
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JM-spi o 查看《
注会考试《审计》中的128个英文单词(二) 》
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