?q&mI* j! LA0x6E+I 1.audit
审计 N Uml" G\AQql(f4 2.attestation 鉴证
f|E'eFrFk SkUP9 3.credibility 可信赖程度
IsL/p3| >p:fWQ6 4.audit of financial statements 财务报表
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8{e 3 X;RI7{fW%X 5.agreed-upon procedures 执行商定程序
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m8Hly h /Nt92 6.high levels of assurance 高水平保证
\H12~=p`B )$g/PQ 7.compilation 编制
9?6$ 2I #<3\}*/ 8.reliability 可靠性
%c{)'X oI/ThM`=q 9.relevance 相关性
F9hWB17u @>ZjeDG> 10.professional skepticism 职业谨慎
g"f^YEQ_ Inoou'jX 11.objectivity 客观性
C[,-1e? 4!|ar?Zy 12. professional competence 专业胜任能力
(#`o>G( =c4U%d2 13.Senior/CPA-in-charge 项目经理
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w5\)di 14.audit engagement letter 业务约定书
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p. 5}ah% 15.recurring audit 连续审计
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W7v | w -W=v 16.the client 委托人
+(0eOO'\M @su,w,xLS 17.change
CPA 更换
注册会计师 Qg=~n:j @RW%EXKt 18.the existing CPA 现任注册
会计师
G=e[TR)i "Q4{6FH+mB 19.the successor CPA 后任注册
会计师 k9]n/ i=@*F$, 20.the preceding CPA前任
注册会计师 ]ghPbS@ X.qKG0i 21.issue the audit report 出具审计报告
i9tM]/SP ^`THV 22.expert 专家
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, 88}5)b[ 23.the board of directors 董事会
xH uyfQLk |1R@Jz` 24.knowledge of the entity‘ s business 了解被审计单位情况
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O8%/Id 25.assess material misstatement risks评估重大错报风险
J.d<5`7 YR2/`9s\QJ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
x`&W[AA4 5B6:pH6e 27.a general knowledge of —— 初步了解―――的情况
C.O-iBVe# ;C'*Ui 28.a more knowledge of—— 进一步了解的情况
wW~2]*n 3(kZfH~ 29.the prior year‘s working papers 以前年度
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AS"z' X +R_TC 30.minutes of meeting 会议纪要
cxV3Vrx@A b._pG(o1 31.business risks 经营风险
E:AXnnGKO zuw6YY8kQ 32.appropriateness 适当性
rcCMx"L= cqDnZ`|6 33.accounting estimate 会计估计
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34.management representations 管理层声明
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Ox RzKT 35.going concern assumption 持续经营假设
?uQpt( :v`o=" 36.audit plan 审计计划
h1$, .vg;K@{ 37.significant audit areas 重点审计领域
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H`sV\'`!} e8Jd*AKjb 39.fraud舞弊
$|KbjpQ P$Nwf,d2u 40.modified or additional procedures 修改或追加审计程序
70@:!HI] ynhH5P|6, 41.misappropriation of assets 侵占资产
X(~NpL R Q =Z-vTD+ 42.transactions without substance 虚假交易
Y&nY]VV Ad(j&P 43.unusual pressures 异常压力
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zrcSPh ~O!v?2it8q 45.materialiy 重要性
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'..G- 46.exceed the materiality level 超过重要性水平
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#~"jo[ 47.approach the materiality level 接近重要性水平
GKX#-zsh79 kjH0u$n 48.an acceptably low level 可接受水平
BO^e.iB/ ]. eGsh2 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
s<:J(gD P69S[aqW 50.misstatements or omissions 错报或漏报
`3~w#?+=* rc"yEI-``" 51.aggregate 总计
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7C=t19&R' K:mb$YJ& 53.adjust the financial statements 调整财务报表
C+_ NG :2La, 54.perform additional audit procedures 实施追加的审计程序
Jf2 "!2Fy-Y 55.audit risk 审计风险
pl5!Ih6 J*.qiUAgW 56.detection risk 检查风险
k@^)>J^ AkGCIn3 57.inappropriate audit opinion 不适当的审计意见
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P'[w9'B A >Js`s 59.tolerable misstatement 可容忍错报
: -OHD#>% |dXmg13( - 60.the acceptable level of detection risk 可接受的检查风险
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// 查看《
注会考试《审计》中的128个英文单词(二) 》
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