R a9/L 4lz9z>J.V 1.audit
审计 l[h??C` gWJLWL2 2.attestation 鉴证
-$mzzYH 7qnw.7p 3.credibility 可信赖程度
>+G=|2 fM8 :Nt$ 4.audit of financial statements 财务报表
审计 UHxXa*HyI e+&/Tq'2 5.agreed-upon procedures 执行商定程序
KWd]?e) #%E~IA% 6.high levels of assurance 高水平保证
E7 7Au;TL YgVZq\AV" 7.compilation 编制
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;H}?8L :@n e29,} 9.relevance 相关性
=NlAGzv!w X\flx~ 10.professional skepticism 职业谨慎
[Si`pPvl )C <sj 11.objectivity 客观性
`XI1,&Wp7 RX#:27: 12. professional competence 专业胜任能力
n.Ekpq\ *78TT\q< 13.Senior/CPA-in-charge 项目经理
HPu nNsA 5 kQC 14.audit engagement letter 业务约定书
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/2 E*k=8$Y 15.recurring audit 连续审计
t*n!kXa r1t TY? 16.the client 委托人
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+0a:8E NO;+:0n 17.change
CPA 更换
注册会计师 x.}iSE{ DQwbr\xy\ 18.the existing CPA 现任注册
会计师
[{'` | ve'h z{W 19.the successor CPA 后任注册
会计师 $,bLb5}Qu ~|+ 20.the preceding CPA前任
注册会计师 @0+@.&Z o2&mhT 21.issue the audit report 出具审计报告
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nR[> BK6oW3wD/ 22.expert 专家
UDGVq S!,E h\:"k_u# 23.the board of directors 董事会
Y+lZT4w 0riTav8 24.knowledge of the entity‘ s business 了解被审计单位情况
v-g2k_o| _18) XR 25.assess material misstatement risks评估重大错报风险
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'{G T&cf6soo 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
$M#G;W5c )g+~"&Gcx 27.a general knowledge of —— 初步了解―――的情况
uBH4E;[f <08)G7 28.a more knowledge of—— 进一步了解的情况
sF f@> 7'CdDB6&. 29.the prior year‘s working papers 以前年度
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~xkcQ{ f D2.Zh 30.minutes of meeting 会议纪要
8)/d8@ f6u<.b 31.business risks 经营风险
9K~X}]u z'j4^Xz?%$ 32.appropriateness 适当性
M;-PrJdyt Wi)Y9frE 33.accounting estimate 会计估计
i=nd][1n lE'2\kxI? 34.management representations 管理层声明
iTwb#Q= PsaKzAg? 35.going concern assumption 持续经营假设
PFu{OJg& RG0kOw0 36.audit plan 审计计划
;M1# M: b<n*wH 37.significant audit areas 重点审计领域
+d>?aqI\A e?,n> 38.error 错误
6g576 Kejp7okb 39.fraud舞弊
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Kjun_ 40.modified or additional procedures 修改或追加审计程序
#p*D.We m%]1~b}" 41.misappropriation of assets 侵占资产
A+de;& g]vo."}5E 42.transactions without substance 虚假交易
";yey ] %68'+qz 43.unusual pressures 异常压力
C.].HQ ^CO{86V 44.the suspected noncompliance 涉嫌存在违法行为
.o8Sy2PaV uGOED-@ 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
. |%n"{ rP|~d}+I 47.approach the materiality level 接近重要性水平
ti'B}bH>' =h0vdi%{ 48.an acceptably low level 可接受水平
EMQGP<[ 0Q?)?8_ 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
4P jC[A* 0xVw{k}1U 50.misstatements or omissions 错报或漏报
0v+-yEkw ' Dp;fEU$ 51.aggregate 总计
BX\/Am11 U}@xMt8@l 52.subsequent events 期后事项
,_iq$I; aKjP{Z0k$ 53.adjust the financial statements 调整财务报表
ttOk6- %5RR<[_/; 54.perform additional audit procedures 实施追加的审计程序
o3]Lrzh ^G|*=~_ 55.audit risk 审计风险
(Zg']) L"bZ~'y 56.detection risk 检查风险
!7Eodq-0 `+z^#3l 57.inappropriate audit opinion 不适当的审计意见
&hEn3u 0civXZgj 58.material misstatement 重大的错报
\?Sv O <qg4Rz\c] 59.tolerable misstatement 可容忍错报
`AYq,3V !iO2yp 60.the acceptable level of detection risk 可接受的检查风险
8Cs;.>75[ H-vHcqFx3 查看《
注会考试《审计》中的128个英文单词(二) 》
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