+*:x#$phx SCI-jf3WN 1.audit
审计 k?|zIu x=)30y3*; 2.attestation 鉴证
Vbqm]2o& @$b+~X)7 3.credibility 可信赖程度
mn6p s6OB i}$N& 4.audit of financial statements 财务报表
审计 =aCIaL&9Y LF-+5` 5.agreed-upon procedures 执行商定程序
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$V {- @= 6.high levels of assurance 高水平保证
,mE]?XyO jQK2<-HZ3 7.compilation 编制
t+4%,n f_1 ;t@ 3Go 8.reliability 可靠性
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9A(Nk 9.relevance 相关性
> {LJ#Dc6 JG+g88 10.professional skepticism 职业谨慎
]B[/sqf |qudJucV 11.objectivity 客观性
x"C93ft[ 7PQj7&m 12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理
0or6_y6 ]K0,nj*\c 14.audit engagement letter 业务约定书
sVm'9k ReGO9} 15.recurring audit 连续审计
MS*Mem, 6Nd_YX 16.the client 委托人
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17.change
CPA 更换
注册会计师 aY1#K6(y eQ)ioY 18.the existing CPA 现任注册
会计师
['N#aDh.? abk:_ 19.the successor CPA 后任注册
会计师 '$L= sH5 .D2ub/er 20.the preceding CPA前任
注册会计师 hwol7B> I}Gl*@K&O 21.issue the audit report 出具审计报告
)mo|.L0 )dN,b(w9 22.expert 专家
?$8 ,j+&I {*]=qSz 23.the board of directors 董事会
GL0' :LsZ nrD=[kc!w 24.knowledge of the entity‘ s business 了解被审计单位情况
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,F 25.assess material misstatement risks评估重大错报风险
TXk"[>,:H CYic_rF$ 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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!hA\S <wGTs6 27.a general knowledge of —— 初步了解―――的情况
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Y4L 28.a more knowledge of—— 进一步了解的情况
W,oV$ s^ s].Cx4VQ 29.the prior year‘s working papers 以前年度
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6V_5BpXt U>M>FZ 30.minutes of meeting 会议纪要
ljR?* P WaO;hy~us 31.business risks 经营风险
6I.+c =VI`CBQ/Um 32.appropriateness 适当性
V@s/]|rf, MS^hsUj} 33.accounting estimate 会计估计
5>k~yaju/ YwTtI ID% 34.management representations 管理层声明
_@3O` Erymx$@P 35.going concern assumption 持续经营假设
*q9$SDm ,4I6Rw B. 36.audit plan 审计计划
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_xwfz]lb+ 37.significant audit areas 重点审计领域
KqIe8bi^G / z>8XM& 38.error 错误
XXdMp poR Cr\/<zy1-e 39.fraud舞弊
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Gqu0M`+7 C4d1*IQk 41.misappropriation of assets 侵占资产
L1w4WFWO -Y,Ibq 42.transactions without substance 虚假交易
Yy:sZJ 2F)OyE 43.unusual pressures 异常压力
^Q+5M"/8 "+"dALX{3K 44.the suspected noncompliance 涉嫌存在违法行为
.cK 46JP1 45.materialiy 重要性
Z"&ODVP 8k}CR)3@C 46.exceed the materiality level 超过重要性水平
F>{uB!!L4 |&*rSp2iH 47.approach the materiality level 接近重要性水平
p+1B6 j ?fwr:aP~ 48.an acceptably low level 可接受水平
<}>-ip? ^*>no=A 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
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50.misstatements or omissions 错报或漏报
?O]gFn 5 `mVe0uI 51.aggregate 总计
^Q:`2C5 3]82gZGG 52.subsequent events 期后事项
m`6`a|Twp$ JugQ +0 53.adjust the financial statements 调整财务报表
(.t:sn"P T>?1+mruM 54.perform additional audit procedures 实施追加的审计程序
Xq$0% WjG jh!IOtf 55.audit risk 审计风险
^8t*WphZC rMx_ <tX X 56.detection risk 检查风险
Gs?sO?j [_GR'x'0x 57.inappropriate audit opinion 不适当的审计意见
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hRiGW_t 58.material misstatement 重大的错报
#rC+13 4ov~y1Da) 59.tolerable misstatement 可容忍错报
3Sb%]f5( N1t:i? q& 60.the acceptable level of detection risk 可接受的检查风险
6!V* :.( zXO.NSC[ 查看《
注会考试《审计》中的128个英文单词(二) 》
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