OQ,}/ H7}g!n? 1.audit
审计 ~W3:xnBEk FvAbh]/4 2.attestation 鉴证
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s4RCji zF?31\GOX 3.credibility 可信赖程度
$8Ig&k|~8 VZTmzIk.Y 4.audit of financial statements 财务报表
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dB@FI ]d^k4 d 6.high levels of assurance 高水平保证
\Vz,wy%- %6N)G!P 7.compilation 编制
aU4R+.M7@ df^0{gNHx 8.reliability 可靠性
{N"*olx ovB=Zm 9.relevance 相关性
B_!wutV@ )O9f hj) 10.professional skepticism 职业谨慎
X8i[fk1.R hRa\1Jt>a 11.objectivity 客观性
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<o~t$TH 13.Senior/CPA-in-charge 项目经理
[A|(A$jl r1+c/;TpZ 14.audit engagement letter 业务约定书
,}u,)7 [;*\P\Xih 15.recurring audit 连续审计
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Qg[heND }M^_Z#|, 17.change
CPA 更换
注册会计师 1E8$% 6VV )y(oHRCp-> 18.the existing CPA 现任注册
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会计师 y?"$(%3| pa>p% 20.the preceding CPA前任
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!'M 9U&~(; 21.issue the audit report 出具审计报告
Y$>+U !X%S)VSMU 22.expert 专家
0h^uOA; c EN)YoVk 23.the board of directors 董事会
DE'Xq6#PK h|K\z{ A 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
1X[73 3T"2S[gT 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
w8G7Jy :wFb5" 27.a general knowledge of —— 初步了解―――的情况
2XzF k_6H !&qx7eOSpP 28.a more knowledge of—— 进一步了解的情况
2@rp<&s _MGNKA6JI 29.the prior year‘s working papers 以前年度
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HOj +8]W\<Kp 30.minutes of meeting 会议纪要
K/!/M%GB6 3Wjq >\ 31.business risks 经营风险
TViBCed40 ThjUiuWe 32.appropriateness 适当性
\)FeuLGL9 7We?P,A\; 33.accounting estimate 会计估计
2j2mW>Z 0Ulxp 34.management representations 管理层声明
Ii|uGxEc ~o:rM/!Ba 35.going concern assumption 持续经营假设
>/(i3) r5D jCV" 36.audit plan 审计计划
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r3n=<l!Jr ue,#,3{m 40.modified or additional procedures 修改或追加审计程序
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0K Kl4isGcr] 41.misappropriation of assets 侵占资产
Rbx97(wK ?lu_}t] 42.transactions without substance 虚假交易
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hfJrQhmE FgXu1- 44.the suspected noncompliance 涉嫌存在违法行为
`6|i&w:b =6.8bZT\ 45.materialiy 重要性
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z-5GH| 46.exceed the materiality level 超过重要性水平
JQ~y- lt Ll008.# 47.approach the materiality level 接近重要性水平
D2Vb{ %(4. C4&U:y<ju 48.an acceptably low level 可接受水平
AM>Yj *jYHd#UZx4 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
~%olCxfO Ah6wU|_-g 50.misstatements or omissions 错报或漏报
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z'+1+B' 51.aggregate 总计
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LEYWH%y 52.subsequent events 期后事项
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[ 53.adjust the financial statements 调整财务报表
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Z4R: 54.perform additional audit procedures 实施追加的审计程序
yw;ghP; k! J4Z${k 55.audit risk 审计风险
"6NFe!/Y$* l=oN X"l= 56.detection risk 检查风险
1{SrHdD= <_##YSGh, 57.inappropriate audit opinion 不适当的审计意见
$sA,$x:^xI sN}s61 58.material misstatement 重大的错报
tQNk=}VR7r N&6_8=3z 59.tolerable misstatement 可容忍错报
qZT 4+&y d$2@, 60.the acceptable level of detection risk 可接受的检查风险
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Iya\z1W 查看《
注会考试《审计》中的128个英文单词(二) 》
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