c9/w{}F !Rv ;~f/2 1.audit
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:fw#R )LP'4* 2.attestation 鉴证
J*B-*6O44 TEV DES 3.credibility 可信赖程度
4%0s p mE~WE+lw9 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
}3z3GU8Q- T!jh`;D+ 6.high levels of assurance 高水平保证
D.Ke <F3{-f'Rx 7.compilation 编制
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(upM ai 4 k? 8.reliability 可靠性
$yO B- _ZRmD\_t 9.relevance 相关性
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~-E ILuQ.VhBVN 10.professional skepticism 职业谨慎
0AM_D >fH - (s0f 11.objectivity 客观性
\Z5Wp5az}, ANm@$xO* 12. professional competence 专业胜任能力
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C;JmU 13.Senior/CPA-in-charge 项目经理
l,|Llb 4X=VNORlU0 14.audit engagement letter 业务约定书
\S h/<z 19fa7E< 15.recurring audit 连续审计
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Jt$YSp=!! ykQb;ZP8jh 17.change
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s#7"ZN 18.the existing CPA 现任注册
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i9 aR# e=LrgRy+ 19.the successor CPA 后任注册
会计师 SGKAx<U *<\`"C; 20.the preceding CPA前任
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c|<F8n NVzo)C8kb 21.issue the audit report 出具审计报告
2P:X_:`~[ %;&lVIU0 22.expert 专家
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!$Uo$?gC fTEZ@#p 24.knowledge of the entity‘ s business 了解被审计单位情况
'bbw0aB4 45 biy(qa 25.assess material misstatement risks评估重大错报风险
i&DbZ=n2 inW7t2p<s 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
1XiA |k~AGc 27.a general knowledge of —— 初步了解―――的情况
#JYl%=#, -#I]/7^ 28.a more knowledge of—— 进一步了解的情况
^mC~<pP( 5 =;cN9M@ 29.the prior year‘s working papers 以前年度
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co,0@.i feXo"J 30.minutes of meeting 会议纪要
1tbA-+ +xuv+mo 31.business risks 经营风险
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9or 32.appropriateness 适当性
&_3#W.w~Z Nd(3q]{ 33.accounting estimate 会计估计
!$98U~L jA"}\^%3 34.management representations 管理层声明
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fDYTupKXH 35.going concern assumption 持续经营假设
o"Xv)#g& JOuy_n 36.audit plan 审计计划
2:Yvr_L e,Cc.T\o 37.significant audit areas 重点审计领域
:G6CWE W(s5mX,Kv 38.error 错误
3^KR{N p 9{(q[C5m 39.fraud舞弊
.?:#<=1 i).Vu}W#S 40.modified or additional procedures 修改或追加审计程序
QE/kR!r IS"[< 41.misappropriation of assets 侵占资产
Dt!KgI3 a;5clonB 42.transactions without substance 虚假交易
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6,4vs+(|\ _#M4zO7 44.the suspected noncompliance 涉嫌存在违法行为
9'(^Coq HG /fp<[ 45.materialiy 重要性
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Y `[$>S 46.exceed the materiality level 超过重要性水平
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(z\pi1 47.approach the materiality level 接近重要性水平
OfrzmL<K J#:`'eEG 48.an acceptably low level 可接受水平
<LZ#A@]71 Qu#[PDhb 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
~;6^n @ddCVxd 50.misstatements or omissions 错报或漏报
KHP/Y{mH Y*b$^C%2 51.aggregate 总计
a{ke%W$*P u~,hTY(% 52.subsequent events 期后事项
!'!\>x$ pj7al; 53.adjust the financial statements 调整财务报表
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2i&-`&4 4-HBXG9#/ 54.perform additional audit procedures 实施追加的审计程序
xrXfZ>$5bM Tcv/EST 55.audit risk 审计风险
P#3J@aRC N MkOx$ 56.detection risk 检查风险
Eve,*ATI ,2 xD>+= 57.inappropriate audit opinion 不适当的审计意见
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&W s/t,6-~EH 58.material misstatement 重大的错报
Mq\?J{E w^cQL% 59.tolerable misstatement 可容忍错报
Gv]94$'J9 L{1[:a)']B 60.the acceptable level of detection risk 可接受的检查风险
6i+AJCkC >mtwXmI 查看《
注会考试《审计》中的128个英文单词(二) 》
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