pgipT#_K )1, U~+JFU 1.audit
审计 (\M#Ay t) 1<;RI?R[9 2.attestation 鉴证
<19A= !))!!{ 3.credibility 可信赖程度
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TE]j-uT 4.audit of financial statements 财务报表
审计 )j\9IdkU;y ^Gwpx+ 5.agreed-upon procedures 执行商定程序
Y?#aUQc I#UL nSJ3 6.high levels of assurance 高水平保证
z0T9tN!( 9!?Ywc>0# 7.compilation 编制
'PWX19 AkAQ%)6qV 8.reliability 可靠性
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Uca<{.[ 9.relevance 相关性
~+S,`8-P 9}A\BhtiM 10.professional skepticism 职业谨慎
Bg. ?M BOd9 11.objectivity 客观性
r)|6H"n#]S )<(3 .M 12. professional competence 专业胜任能力
3Pgld*i7 WX4f3Um 13.Senior/CPA-in-charge 项目经理
XIBm8IkF 9Yhlq$;g 14.audit engagement letter 业务约定书
vlC$0P ~?zu5,vb 15.recurring audit 连续审计
0iI|eE o zK>}x= 16.the client 委托人
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J/NYV 17.change
CPA 更换
注册会计师 66{Dyn7J~ k2/t~|
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会计师
ov\+&=IRG BG_6$9y 19.the successor CPA 后任注册
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_\[ :_[pZ;-@ 20.the preceding CPA前任
注册会计师 rEwd76? a"m-&mN 21.issue the audit report 出具审计报告
s1bb2R #O N^6f2 22.expert 专家
3}5Ya\x M'nzoRk 23.the board of directors 董事会
[L=M=;{4 4ufT-&m};s 24.knowledge of the entity‘ s business 了解被审计单位情况
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Z)2ESX 2$Umqt 25.assess material misstatement risks评估重大错报风险
%?Q< _'Rg7zHTp- 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
H"c2kno9 M^{=& 27.a general knowledge of —— 初步了解―――的情况
xg;vQKS6 J\hqK*/8 28.a more knowledge of—— 进一步了解的情况
B&AF(e ( w1LZ\nA< 29.the prior year‘s working papers 以前年度
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]'/@~ v >cPr( 30.minutes of meeting 会议纪要
qOflvf {wD:!\5 31.business risks 经营风险
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rP IAu[],g 32.appropriateness 适当性
-`D<OSt7 <6&Z5mpm$w 33.accounting estimate 会计估计
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Q@[ (0R1 SN]Na<P 35.going concern assumption 持续经营假设
$!^C|,CS r-No\u_ 36.audit plan 审计计划
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37.significant audit areas 重点审计领域
=1\mLI}@ n7.85p@ua 38.error 错误
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"sT)<Wc ul]hvK{2 40.modified or additional procedures 修改或追加审计程序
6Zx5^f(qd 0,B"p 41.misappropriation of assets 侵占资产
EY0,Q { 4m6/ba 42.transactions without substance 虚假交易
T1%}H3 +&G]\WX< 43.unusual pressures 异常压力
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[x'D+! pTT00`R 45.materialiy 重要性
& jm1 #'n.az=1 46.exceed the materiality level 超过重要性水平
FSkLR h F<b/)<Bm= 47.approach the materiality level 接近重要性水平
F`1J&S;C |uI~}pSG 48.an acceptably low level 可接受水平
:<HLw.4O E=91k. 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
7rG+)kHG jhJ<JDJ?` 50.misstatements or omissions 错报或漏报
,y@WFRsx ~V0 GRPnI 51.aggregate 总计
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Y!:@d g_rk_4] 52.subsequent events 期后事项
y;_F[m u>=\.d< 53.adjust the financial statements 调整财务报表
DVf}='en8 D=K{(0{"/, 54.perform additional audit procedures 实施追加的审计程序
p_vldTIW yCuLo` 55.audit risk 审计风险
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7j 6}~k4;'}A 56.detection risk 检查风险
*=tA },`\7 % bKy 57.inappropriate audit opinion 不适当的审计意见
Y#+Ws0wN WVz2 b zj 58.material misstatement 重大的错报
4*inN~cU pfw`<*e' 59.tolerable misstatement 可容忍错报
db@^CS[P QEMT'Cs 60.the acceptable level of detection risk 可接受的检查风险
WJ^]mpH9 8l'W[6 查看《
注会考试《审计》中的128个英文单词(二) 》
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