kN<;*jHV Xq"9TYf$ 1.audit
审计 o|84yT!~ -H\j-k 2.attestation 鉴证
hms Aim9i ~PpU'[ 3.credibility 可信赖程度
OI/]Y7D[Oq WzdlrkD 4.audit of financial statements 财务报表
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92,@tNQQ} 9l&G2 o 6.high levels of assurance 高水平保证
m=pH G v7+|G'8M` 7.compilation 编制
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Q[`2?j? (Ze\<Y#cv 9.relevance 相关性
3uvl'1(%J - 3<&sTR 10.professional skepticism 职业谨慎
z __#PQ,n v+C D{Tc 11.objectivity 客观性
{c1wJ 2mx }bj8 12. professional competence 专业胜任能力
RHu,t5, 8z&/{:Z@pH 13.Senior/CPA-in-charge 项目经理
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5| 14.audit engagement letter 业务约定书
f .h$jyp( ]YDqmIW 15.recurring audit 连续审计
HW6Cz>WxOW -%VFC^'5 16.the client 委托人
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A 3U?^49bJ 17.change
CPA 更换
注册会计师 jNIz:_c-~ Df1eHa5-7 18.the existing CPA 现任注册
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<dk9n}y<, el^<M,7! 19.the successor CPA 后任注册
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YX DEv,!8 21.issue the audit report 出具审计报告
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P}PMRAek H/G;hk 23.the board of directors 董事会
$- Z/UHT E?mW4? 24.knowledge of the entity‘ s business 了解被审计单位情况
B)-P#,} t`4o&vsj= 25.assess material misstatement risks评估重大错报风险
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)7+mB ,H su;I~ 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
A'? W5~F v-Uz,3 27.a general knowledge of —— 初步了解―――的情况
l_=kW!l SYK?5_804 28.a more knowledge of—— 进一步了解的情况
[WunA,IuR ~_SVQ7P 29.the prior year‘s working papers 以前年度
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`JG7Pl/ih 30.minutes of meeting 会议纪要
YWa9|&m1 O[')[uo8s 31.business risks 经营风险
}pPt- k >5]w\^QN9_ 32.appropriateness 适当性
'P)[=+O?t Fd0\T#k 33.accounting estimate 会计估计
s!BZrVM%I` QnDLSMx) 34.management representations 管理层声明
c\eT`.ENk qS2]|7q?Tc 35.going concern assumption 持续经营假设
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2%VKkr 36.audit plan 审计计划
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04<T2)QgK 1HNX6 38.error 错误
vro5G') }\\6"90g* 39.fraud舞弊
\~q cYp _b 8XF&O 40.modified or additional procedures 修改或追加审计程序
SjOIln S1n'r}z8 41.misappropriation of assets 侵占资产
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5B=Wnau TMQu'<?V 43.unusual pressures 异常压力
NBZ>xp[U -?<L"u 44.the suspected noncompliance 涉嫌存在违法行为
UwxrYouv~@ mJ5LRpXN 45.materialiy 重要性
7dU7cc KbV%8nx!! 46.exceed the materiality level 超过重要性水平
4.mbW TS<uBX 47.approach the materiality level 接近重要性水平
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9^c"HyR &gR)bNIC_= 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
"ae55ft// Swz1RT 50.misstatements or omissions 错报或漏报
+#<"o#gZ )p;gm`42oY 51.aggregate 总计
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qz:_T 52.subsequent events 期后事项
W\<5'9LNb 62LQUl]< 53.adjust the financial statements 调整财务报表
way-Q7 1P\_3.V{ 54.perform additional audit procedures 实施追加的审计程序
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57.inappropriate audit opinion 不适当的审计意见
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1h %tzz3Y 58.material misstatement 重大的错报
c$'UfW yx }Z:t 59.tolerable misstatement 可容忍错报
KXFa<^\o k\}qCDs 60.the acceptable level of detection risk 可接受的检查风险
Ja#idF[V OkO"t 查看《
注会考试《审计》中的128个英文单词(二) 》
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