DbWaF5\yD d H N"pNNs 1.audit
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o'EJ,8 2.attestation 鉴证
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#Bk ^V}c8 P| 3.credibility 可信赖程度
H|)F-aL[ L}=DC =E 4.audit of financial statements 财务报表
审计 @#r6->%W N?EeT}m _ 5.agreed-upon procedures 执行商定程序
t p<v YMn*i<m 6.high levels of assurance 高水平保证
P(%^J6[> V1#:[o63+ 7.compilation 编制
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=f?vpKq40 7!F -.kG 9.relevance 相关性
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P{{ "T@9#7Obu 10.professional skepticism 职业谨慎
:u]QEZ@@ u|"y&>!R- 11.objectivity 客观性
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z5Ue* 12. professional competence 专业胜任能力
~_SRcM{ 8'PK}heBU 13.Senior/CPA-in-charge 项目经理
"c.@4#/_ }U'VVPh_ 14.audit engagement letter 业务约定书
+!Q*ie+q B3|G&Kg 15.recurring audit 连续审计
)7C+hQe d`UK mj 16.the client 委托人
I@oSRB R=2"5Hy= 17.change
CPA 更换
注册会计师 )g?ox{Hol oFb~|>d 18.the existing CPA 现任注册
会计师
5?Ukf$)x 'gtcy 19.the successor CPA 后任注册
会计师 @# =yC.s :6:,s#av 20.the preceding CPA前任
注册会计师 ;i?rd f bcgXpP 21.issue the audit report 出具审计报告
X[!S7[d-y 2>[xe 22.expert 专家
>,ABE2t5 p9 G{Q 23.the board of directors 董事会
sd%m{P2 O"X:3srJ` 24.knowledge of the entity‘ s business 了解被审计单位情况
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~/qBOeU3 `mH]QjAO 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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2%M- :='I>Gn 27.a general knowledge of —— 初步了解―――的情况
\.'[!GE *c )5NWUuH 5 28.a more knowledge of—— 进一步了解的情况
G8zbb ^T#jBqe 29.the prior year‘s working papers 以前年度
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,D'm#Fti R.?PD$;_M 30.minutes of meeting 会议纪要
|/ji'Bh :p%#U$S4 31.business risks 经营风险
X~cdM1z? g^}C/~b[ 32.appropriateness 适当性
p~NHf\ yD Jy'Z_F{ 33.accounting estimate 会计估计
AB{zkEuK M0g=gmau 34.management representations 管理层声明
CH#K0hi :dQRrmM 35.going concern assumption 持续经营假设
m[z$y mMvAA; 36.audit plan 审计计划
q65]bs4M l-P6B9e|\ 37.significant audit areas 重点审计领域
4JyA+OD4 { J$PlI 38.error 错误
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^?wR{q"8 39.fraud舞弊
~<-mxOe r\cY R}v 40.modified or additional procedures 修改或追加审计程序
%ZcS"/gf :T|9;2 41.misappropriation of assets 侵占资产
EDuH+/:n w5^k84vye 42.transactions without substance 虚假交易
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!spi=f 43.unusual pressures 异常压力
U{j4FlB q(X7e 44.the suspected noncompliance 涉嫌存在违法行为
=j{tFxJ hs5>Gx 45.materialiy 重要性
^BM !TQ%! 9^9-\DG 46.exceed the materiality level 超过重要性水平
~ g-( 7#W]Qj 47.approach the materiality level 接近重要性水平
|N^"?bSt o='A1 P 48.an acceptably low level 可接受水平
pF7N = mO {6WG 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
73]8NVm C/QmtT~`e 50.misstatements or omissions 错报或漏报
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6fS/Gb 51.aggregate 总计
8{QCW{K SO.u0! 52.subsequent events 期后事项
z9g ++]rkJ L ph0C^8 53.adjust the financial statements 调整财务报表
gL-kI*Ra wJ pb$; 54.perform additional audit procedures 实施追加的审计程序
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f] o[}Dj6e\t 55.audit risk 审计风险
Jfk#E^1 0j;ZPqEf3 56.detection risk 检查风险
R<Mc+{*> 2m]4 57.inappropriate audit opinion 不适当的审计意见
KS<@;Tt 4# PxJG6m 58.material misstatement 重大的错报
t$%<eF@w %\(-<aT 59.tolerable misstatement 可容忍错报
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p^*a>d:d] ZG2EOy 查看《
注会考试《审计》中的128个英文单词(二) 》
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