~6QV?j b=Ektq 1.audit
审计 %503<j [T/S/@IT 2.attestation 鉴证
q @wX= `fG<iBD 3.credibility 可信赖程度
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' 4.audit of financial statements 财务报表
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\"cV0 5.agreed-upon procedures 执行商定程序
;'[?H0Jw' %@q2 6.high levels of assurance 高水平保证
C58B(Ndo +;oR_]l 7.compilation 编制
$DnR[V}rR! wM-H5\9n 8.reliability 可靠性
:DuEv:;v /_8nZVu 9.relevance 相关性
J^PFhu *;F<Q!i&v 10.professional skepticism 职业谨慎
IEkbVIA( s%5XBI 11.objectivity 客观性
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mUTMY 12. professional competence 专业胜任能力
*{p:C #P!M"_z 13.Senior/CPA-in-charge 项目经理
'9&@?P; +<B"g{dLuX 14.audit engagement letter 业务约定书
I,]q;lEMt \SYeDy 15.recurring audit 连续审计
0Xn,q]@Z t9lf=+%s 16.the client 委托人
^i3!1cS H_1&>@ 3 17.change
CPA 更换
注册会计师 |}X[Yg=FG Lso%1M 18.the existing CPA 现任注册
会计师
Nm%#rZrN~Q +-5YmN' 19.the successor CPA 后任注册
会计师 Rz*GRe [W3sveqj& 20.the preceding CPA前任
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y=| 21.issue the audit report 出具审计报告
Y%r>=Jvu6 aQ&K a 22.expert 专家
<w?k<%( 4 hx:^xW@r4P 23.the board of directors 董事会
hC]:+.Q+ RfCu5Kn 24.knowledge of the entity‘ s business 了解被审计单位情况
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q$K}Fm1C 25.assess material misstatement risks评估重大错报风险
Qz$nWsD xv%]g=Q 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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ck# 27.a general knowledge of —— 初步了解―――的情况
G)o:R iq {/48n83n 28.a more knowledge of—— 进一步了解的情况
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@? FNo.#Z5+b 29.the prior year‘s working papers 以前年度
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(W[]}k; :wUi&xw 30.minutes of meeting 会议纪要
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P4Ua Qj|tD+< 31.business risks 经营风险
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gVTLj 32.appropriateness 适当性
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Z*l :1]J{,VG 33.accounting estimate 会计估计
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mjS }` <DKO/ 34.management representations 管理层声明
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RH]Ha WfTl\Dxw 35.going concern assumption 持续经营假设
'tX}6wurf m )r, 36.audit plan 审计计划
"2 :zWh7| 4<f^/!9w 37.significant audit areas 重点审计领域
p+7#`iICE k_gl$`A 38.error 错误
eIhfhz?Q;# PO:sF]5 39.fraud舞弊
6X4r2Vq ^U,Dx 40.modified or additional procedures 修改或追加审计程序
[b~+VeP+p4 >Y|P+Z\7 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
J(P'!#z^ /2tPd 43.unusual pressures 异常压力
-q&,7'V #GUD^#Jh 44.the suspected noncompliance 涉嫌存在违法行为
<@0S]jy ([7XtG/? 45.materialiy 重要性
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`-?`H>+OG 46.exceed the materiality level 超过重要性水平
[Ov/&jD" ]M~7L[ 47.approach the materiality level 接近重要性水平
]x%sX|Rj <KI>:@|Sc 48.an acceptably low level 可接受水平
Q"3gvIyc OXB 5W#$ 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
Xc~BHEp W[>qiYf^b 50.misstatements or omissions 错报或漏报
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Uk.Nek 51.aggregate 总计
_!w69>Nj :z%Zur+n c 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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0XBH_ 54.perform additional audit procedures 实施追加的审计程序
#CW{y?= SA%)xGRW 55.audit risk 审计风险
'+c@U~d*7 ~~Rq$'q} 56.detection risk 检查风险
j8^zE,Z ]K%d 57.inappropriate audit opinion 不适当的审计意见
tGSXTF}G ~n(LBA 58.material misstatement 重大的错报
}j!C+i Y@ vC!C 59.tolerable misstatement 可容忍错报
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W+s 7I;0%sVQ{ 60.the acceptable level of detection risk 可接受的检查风险
0WyOORuK ]3Jb$Q@ 查看《
注会考试《审计》中的128个英文单词(二) 》
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