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审计 gD?l-RT> =qIp2c}Rx 2.attestation 鉴证
>=>2m2z= Or+U@vAnk 3.credibility 可信赖程度
o|:b;\)b qDIZJh 4.audit of financial statements 财务报表
审计 e*C(q~PQ ;'K5J9k 5.agreed-upon procedures 执行商定程序
J8(lIk:e x,-75 6.high levels of assurance 高水平保证
L*+@>3mu) I236RIq 7.compilation 编制
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gE7e|+ R n[cW5Y< 8.reliability 可靠性
tk`v:t!6U }0z)5c 9.relevance 相关性
)akoa,#%6c {tZ.v@ 10.professional skepticism 职业谨慎
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WT=;: j <'*LRd$1 12. professional competence 专业胜任能力
teF9Q+*~ 0S~rgq|O 13.Senior/CPA-in-charge 项目经理
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q} >%8;nm F41=b4/ 15.recurring audit 连续审计
+\9NDfYIA `^&OF uee 16.the client 委托人
eauF~md, bd-L`={j 17.change
CPA 更换
注册会计师 cwg"c4V 6_Y,eL]" 18.the existing CPA 现任注册
会计师
6&x@.1('z =,M5KDk` 19.the successor CPA 后任注册
会计师 5j(k:a+!H ICQKP1WFp 20.the preceding CPA前任
注册会计师 Rm( "=( tD)J*]G 21.issue the audit report 出具审计报告
e7 o.xR L,!?Nt\ 22.expert 专家
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x7_Q k,*XG$2h 24.knowledge of the entity‘ s business 了解被审计单位情况
mzgfFNm^G) 77Dn97l)& 25.assess material misstatement risks评估重大错报风险
%ET+iIhK * EH~_F 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
ktIFI`@w) H:|uw 27.a general knowledge of —— 初步了解―――的情况
<P_-s*b JZx[W&]zT 28.a more knowledge of—— 进一步了解的情况
9.#<b|g h376Be{P 29.the prior year‘s working papers 以前年度
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t6c4+D'{]. 30.minutes of meeting 会议纪要
N!}f}oF I?CZQ+}Hq 31.business risks 经营风险
$&c*'3 ^2rN>k,? 32.appropriateness 适当性
J&_n9$ Pq$n5fZC! 33.accounting estimate 会计估计
~n_HP_Kf? 8s@3hXD& 34.management representations 管理层声明
PKz':_| At;LO9T3z 35.going concern assumption 持续经营假设
0y\Z9+G: F+qm[Bc8 36.audit plan 审计计划
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Kg]J/|0\ 37.significant audit areas 重点审计领域
DEgXQ[ h(DTa 38.error 错误
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gX@aG9 #'}*dy/ 40.modified or additional procedures 修改或追加审计程序
sLk-x\P]| -{vD:Il=6 41.misappropriation of assets 侵占资产
Y]a@j! -Y8B~@]P? 42.transactions without substance 虚假交易
U<XG{<2 zt%Mx>V@ 43.unusual pressures 异常压力
0g;|y4SN= #-J>NWdt 44.the suspected noncompliance 涉嫌存在违法行为
xIn:ZKJ' K=&>t6s< 45.materialiy 重要性
\U_@S. '3;b@g, 46.exceed the materiality level 超过重要性水平
rm_Nn8p, Hn:Crl y# 47.approach the materiality level 接近重要性水平
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Lfu O/LXdz0B 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
G~m<; ssL\g`xe 50.misstatements or omissions 错报或漏报
7HWmCaa[ F'Z,]b'st3 51.aggregate 总计
v:#tWEbo- Bw.i}3UT6 52.subsequent events 期后事项
:6dxtl/{b: ?7A>+EY 53.adjust the financial statements 调整财务报表
$cgcX "N#Y gSr 54.perform additional audit procedures 实施追加的审计程序
^zr`;cJ+c dr"1s-D4IQ 55.audit risk 审计风险
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5 i/.6>4tE: 56.detection risk 检查风险
'ga/ nt<]d\o0 57.inappropriate audit opinion 不适当的审计意见
!@sUj @)}L~lb[) 58.material misstatement 重大的错报
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HZOMlOZ p<%d2@lp 60.the acceptable level of detection risk 可接受的检查风险
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,A\ n"8Yv~v*2j 查看《
注会考试《审计》中的128个英文单词(二) 》
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