z{jAt6@7 c]r|I%D 1.audit
审计 9GwsQ \ gc~h!%'.I 2.attestation 鉴证
TjK5UML ?KXQ)Y/su 3.credibility 可信赖程度
mX?{2[ Umt ia~x=& 4.audit of financial statements 财务报表
审计 z\Y^x9 |Z^g\l.j{ 5.agreed-upon procedures 执行商定程序
Hu7zmh5FF 4Z<l>! 6.high levels of assurance 高水平保证
sr+mY; ^z;,deoGh 7.compilation 编制
piotd, ]e~^YZOs 8.reliability 可靠性
DOIWhd5: xm0#4GFUS 9.relevance 相关性
#/dde9y pe%)G6@G 10.professional skepticism 职业谨慎
d)ZSzq WGluY>C; 11.objectivity 客观性
uW9M&"C~ y( 12. professional competence 专业胜任能力
'aP*++^ I=yj 13.Senior/CPA-in-charge 项目经理
)o</gt ) M9g\/]Io; 14.audit engagement letter 业务约定书
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/j/%wT2m PB67?d~ 16.the client 委托人
MxEAs}MDv >m1V9A 17.change
CPA 更换
注册会计师 =DTOI KBqaI(( 18.the existing CPA 现任注册
会计师
/B\-DP3K F'$S!K58 19.the successor CPA 后任注册
会计师 Q]5^Eiq8 W.D3$ 20.the preceding CPA前任
注册会计师 r{R7" 9PqgBq 21.issue the audit report 出具审计报告
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$,,>R[; w +Z<Q^5w@ 23.the board of directors 董事会
ls7A5 < z12But\< 24.knowledge of the entity‘ s business 了解被审计单位情况
akW3\(W} i!$^NIcJ 25.assess material misstatement risks评估重大错报风险
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y*b.eO 6Hbf9,vI 27.a general knowledge of —— 初步了解―――的情况
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Rw\C0' 7$'mC9 29.the prior year‘s working papers 以前年度
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t<k[W'# k-pEBhOH 30.minutes of meeting 会议纪要
;;'a--'" G68Nv: 31.business risks 经营风险
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32.appropriateness 适当性
MhI)7jj`mt /3[9{r 33.accounting estimate 会计估计
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9Mt=8M c\MsVH2| 34.management representations 管理层声明
0 {JK4]C %FyygT b;S 35.going concern assumption 持续经营假设
R=?po= C9F+e 36.audit plan 审计计划
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loUl$X.u 37.significant audit areas 重点审计领域
[)SR$/A Lkl|4L 38.error 错误
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$?)3&\)R |[37:m 40.modified or additional procedures 修改或追加审计程序
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~kYqGH 41.misappropriation of assets 侵占资产
+:,`sdv6o RzzFhU#r 42.transactions without substance 虚假交易
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<Znv%M j:e^7|. 43.unusual pressures 异常压力
.FKJyzL G?ugMl} 44.the suspected noncompliance 涉嫌存在违法行为
1U7,X6=~ <m>l-] 45.materialiy 重要性
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fNqmTRu \POnsM)+l 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
IypWVr m(Y.X=EZr 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
d=?Mj] ~y)bYG!G 50.misstatements or omissions 错报或漏报
]<q}WjXD' L-z;:Ztk 51.aggregate 总计
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*"5N>F[L |}M0,AS 53.adjust the financial statements 调整财务报表
jJUGZVM6) -MrtliepW* 54.perform additional audit procedures 实施追加的审计程序
7?MB8tJ5r4 `c' 55.audit risk 审计风险
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;+i'0$;*w 56.detection risk 检查风险
hD_5~d >I4p9y(u 57.inappropriate audit opinion 不适当的审计意见
BIV<ti$. ~!ZmF(: 58.material misstatement 重大的错报
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5iQmZ[ R<;OEN 60.the acceptable level of detection risk 可接受的检查风险
4mN].X[, h(@R]GUX 查看《
注会考试《审计》中的128个英文单词(二) 》
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