nkY@_N JdNF-64ky 1.audit
审计 l},NcPL` <$Yi]ty
2.attestation 鉴证
j
F5Blc lpC
@I^: 3.credibility 可信赖程度
FxU'LN<;HY k`YYZt]@ 4.audit of financial statements 财务报表
审计 W)=%mdxW0 Ill
[]O 5.agreed-upon procedures 执行商定程序
fC<m^%*zgA v.g"{us 6.high levels of assurance 高水平保证
80hme+e wyY*:{lZ 7.compilation 编制
:,UN8L " >- Bg%J9 8.reliability 可靠性
"QY1.:o<( /
9 hR 9.relevance 相关性
&7 [[h+Lb ]T<^{jG 10.professional skepticism 职业谨慎
>)#c\{c
N}Vn;29 11.objectivity 客观性
y\PxR708 uHM@h{r 12. professional competence 专业胜任能力
:7b-$fm t
1i(;|8| 13.Senior/CPA-in-charge 项目经理
bXdY\&fE 46XN3r 14.audit engagement letter 业务约定书
N6/T#UVns ltA/ 15.recurring audit 连续审计
w]!0< ><Z'D 16.the client 委托人
49h0^;xlo: );JJ2Jlkd 17.change
CPA 更换
注册会计师 .[j%sGdKl +Ui_ O 18.the existing CPA 现任注册
会计师
V2 `>
]/| |f' 8p8J 19.the successor CPA 后任注册
会计师 AV4~U:vU r"_Y3SxxL
20.the preceding CPA前任
注册会计师 XAD3Z? @$U e$ 21.issue the audit report 出具审计报告
xFb3O|TC ; B$*)X9 22.expert 专家
'}{?AUDx KD*O%@X5C 23.the board of directors 董事会
~j&?/{7I 1f//wk| 24.knowledge of the entity‘ s business 了解被审计单位情况
!v>ew9 4rp6 C/i 25.assess material misstatement risks评估重大错报风险
`XMM1y>V9> v\0^mp 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
JAP(| J$[Q?8
ka 27.a general knowledge of —— 初步了解―――的情况
EXbTCT}`x {bkGYx5.C 28.a more knowledge of—— 进一步了解的情况
i21QJ6jPcI -Ktwo_V* 29.the prior year‘s working papers 以前年度
工作底稿
_s>^?x} 80&D"
" 30.minutes of meeting 会议纪要
04JT@s"o e\N0@
31.business risks 经营风险
-c={+z " z8iENECwj 32.appropriateness 适当性
e'~ Q@_D U[fSQ`&D 33.accounting estimate 会计估计
!0jq6[& wn84?$BGd 34.management representations 管理层声明
s]x2DH+_ _rjBc;a 35.going concern assumption 持续经营假设
'Y)/~\FI ?( 12aU 36.audit plan 审计计划
PqfVX8/q0 ^
f{qJ[, 37.significant audit areas 重点审计领域
V9{B}5KC
@ ;J|xkJ 38.error 错误
X_?%A54z? m+T2vi 39.fraud舞弊
/v$]X4 S`
0w}{(P; 40.modified or additional procedures 修改或追加审计程序
l $ Zs~@N *vs~SzF$ 41.misappropriation of assets 侵占资产
(`mOB6j v=Mz I#0L 42.transactions without substance 虚假交易
Ar5JP_M`E a71}y;W 43.unusual pressures 异常压力
uXNp!tY 6`j<l5-h 44.the suspected noncompliance 涉嫌存在违法行为
=n)#!i G>j"cj 45.materialiy 重要性
k>-'AWH^v u]#8$M2 46.exceed the materiality level 超过重要性水平
-faw: Iq@IUFpc7~ 47.approach the materiality level 接近重要性水平
p1?J F]SIT\kBm 48.an acceptably low level 可接受水平
rr4
_8Rf KM@`YV_"g 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
{4)5]62>u q8tug=c 50.misstatements or omissions 错报或漏报
c0h
dLl;5 i59k"pNm 51.aggregate 总计
y|LXDq4Wj `7$Oh{67 52.subsequent events 期后事项
bZnDd s9kTuhoK 53.adjust the financial statements 调整财务报表
"mG!L$ ;?j~8 54.perform additional audit procedures 实施追加的审计程序
B8>FCF&}E *<;&>w8 55.audit risk 审计风险
YFAnlqC B~e7w 4 56.detection risk 检查风险
Xe> ~H4I9 ~.!?5(AH8z 57.inappropriate audit opinion 不适当的审计意见
*X0K2| ),)Q{~&` 58.material misstatement 重大的错报
0-lPhnrp oRV]p 59.tolerable misstatement 可容忍错报
xQZMCd J$<:/^t 60.the acceptable level of detection risk 可接受的检查风险
YU*46 hA1B _4!7
zW^ 查看《
注会考试《审计》中的128个英文单词(二) 》
&<#/&Pq/i YD dLD
E