[g|_~h qZdQD 1.audit
审计 #\{l"- AYBns]! 2.attestation 鉴证
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,>a&"V^k [(i 4.audit of financial statements 财务报表
审计 ]h`&&B qt LENq_@$ 5.agreed-upon procedures 执行商定程序
Q-oktRK /8'NG6"H` 6.high levels of assurance 高水平保证
uh0VFL*@ /xBb[44z8 7.compilation 编制
z_$% -6 |l^uEtG 8.reliability 可靠性
s[>,X#7 y [\eeDa 9.relevance 相关性
;+R&}[9,A) ?FZ HrA 10.professional skepticism 职业谨慎
tU5zF.% o'aEY<mZ7 11.objectivity 客观性
0],r0 e(&v"}Ef` 12. professional competence 专业胜任能力
=j_4S< /{J4:N'B> 13.Senior/CPA-in-charge 项目经理
L<cx:Vz HVCe;eI 14.audit engagement letter 业务约定书
C[AqFo ! I:%0D 15.recurring audit 连续审计
Tk[ $5u*, 4"(Bu/24 16.the client 委托人
xj)F55e? HyQJXw?A: 17.change
CPA 更换
注册会计师 \.{$11P# D/gw .XYL 18.the existing CPA 现任注册
会计师
m])y.T net@j#}j- 19.the successor CPA 后任注册
会计师 B"w?;EeV. i^&~?2 20.the preceding CPA前任
注册会计师 Y5Bo|*b `$IK`O 21.issue the audit report 出具审计报告
u~:y\/Y6 y14;%aQN 22.expert 专家
|^I0dR/w: gs[uD5oo< 23.the board of directors 董事会
;8&3 dm] J4C.+![!Ah 24.knowledge of the entity‘ s business 了解被审计单位情况
,-LwtePJ0 (,\+tr8r8 25.assess material misstatement risks评估重大错报风险
DPxM'7 B]wk+8SMY. 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
HRCT} )EuvRLo{S7 27.a general knowledge of —— 初步了解―――的情况
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x+:UN'"r 28.a more knowledge of—— 进一步了解的情况
{lDd.Fn ah&D%8E 29.the prior year‘s working papers 以前年度
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f*% D$Mqg 8^2oWC#U( 30.minutes of meeting 会议纪要
bo>*fNqAIy Zn+.;o)E< 31.business risks 经营风险
rU:`*b< /t57!& 32.appropriateness 适当性
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#Y`~(K47 33.accounting estimate 会计估计
VA>35w 7>0o& 34.management representations 管理层声明
V7Lxfoa4 l/GGCnO/ 35.going concern assumption 持续经营假设
kx{{_w `2WFk8) F 36.audit plan 审计计划
6I4\q.^qw iC32nY? 37.significant audit areas 重点审计领域
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3x{CY15 38.error 错误
:{v#'U/^ Yui3+}Ms 39.fraud舞弊
orpri O|qD dr}`H,X"3 40.modified or additional procedures 修改或追加审计程序
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wJR -#[a7',Z; 41.misappropriation of assets 侵占资产
TDKki(o=~ ]i)c{y 42.transactions without substance 虚假交易
%6,SKg p L(<*)No 43.unusual pressures 异常压力
#aJ(m& Wx}8T[A} 44.the suspected noncompliance 涉嫌存在违法行为
zpZm&WC DB|Y 45.materialiy 重要性
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& 46.exceed the materiality level 超过重要性水平
gQg"j) J.b9F:&} 47.approach the materiality level 接近重要性水平
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$Pve QB uMJm 48.an acceptably low level 可接受水平
e0zq1XcZ $\BE&4g 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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Y|f[bw mt{nm[D!Xp 52.subsequent events 期后事项
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/HHy, 53.adjust the financial statements 调整财务报表
Y'S%O/$ cWsNr'MS* 54.perform additional audit procedures 实施追加的审计程序
k 8[n+^ oXh#a8 55.audit risk 审计风险
HGs $* 85:=4N% 56.detection risk 检查风险
?m}s4a xd?f2=dd~h 57.inappropriate audit opinion 不适当的审计意见
_Xc8Yg }` :Zbg9`d* 58.material misstatement 重大的错报
OJuG~euy KNvZm;Q6 59.tolerable misstatement 可容忍错报
A@[o;H}XP wPd3F.<$ 60.the acceptable level of detection risk 可接受的检查风险
{ ]{/t-= #ym'AN 查看《
注会考试《审计》中的128个英文单词(二) 》
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