GecXM Aa:2 /N^+a-.Qd 1.audit
审计 qt:->yiq+ F"F(s! 2.attestation 鉴证
eoL)gIM% )xK!i. 3.credibility 可信赖程度
z::2O/ho (qG$u& 4.audit of financial statements 财务报表
审计 U)PumU+z$u >L;O, {Px- 5.agreed-upon procedures 执行商定程序
Z*QRdB%, "Jwz.,Y\ 6.high levels of assurance 高水平保证
iB,*X[}EqG vOj$-A--qU 7.compilation 编制
'H9~rq7 <5#e.w 8.reliability 可靠性
xD#/@E1'Y 1k~jVC2VA 9.relevance 相关性
x!jhWX bc"N 10.professional skepticism 职业谨慎
0x &^{P~ >mV""?r] 11.objectivity 客观性
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2X]\:<[4 8(I"C$D!k 13.Senior/CPA-in-charge 项目经理
<@=NDUI3*, HkN +: 14.audit engagement letter 业务约定书
zKutx6=aj onlyvH4 15.recurring audit 连续审计
aF=VJ+5 *,pqpD> 16.the client 委托人
? c+; 6GN'rVr!Z 17.change
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注册会计师 ')aYkO{%sb X , 18.the existing CPA 现任注册
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5 9vGLN!L 20.the preceding CPA前任
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: EGt)tI& 21.issue the audit report 出具审计报告
-5[GX3h0 ;4bu=<% 22.expert 专家
IW#(ICeb 4kM<L}J# 23.the board of directors 董事会
ivq4/Y]-X ^n]s}t}csV 24.knowledge of the entity‘ s business 了解被审计单位情况
(`p(c;"*C! tFQFpbI 25.assess material misstatement risks评估重大错报风险
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[c_L= ^:j$p,0e*S 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
GM/1ufZH xpk|?/6 27.a general knowledge of —— 初步了解―――的情况
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cPbz7 2$91+N*w9 29.the prior year‘s working papers 以前年度
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xlLS` {V8Pn2mlo 30.minutes of meeting 会议纪要
M@\'Y$)Y{ Fk(5y) 31.business risks 经营风险
L7- nPH f-<6T 32.appropriateness 适当性
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[{vU ht|r+v- 33.accounting estimate 会计估计
"Tv7*3> qHCs{ u 34.management representations 管理层声明
0FOf *Lz ?>Aff`dHY 35.going concern assumption 持续经营假设
u_BSWhiW =+p+_}C 36.audit plan 审计计划
n1Jz49[r y#+o*(=fRE 37.significant audit areas 重点审计领域
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!UTJ) & o1Ln7r. 39.fraud舞弊
Z3dd9m#.] eXK`%' 40.modified or additional procedures 修改或追加审计程序
&[kgrRF@HU jGn^<T\ 41.misappropriation of assets 侵占资产
&}O!l' .KN]a"] 42.transactions without substance 虚假交易
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@nu/0+8h{ N+5^h(~ 44.the suspected noncompliance 涉嫌存在违法行为
kg@h R} __j8jEV 45.materialiy 重要性
UsN b&aue OX4D' 46.exceed the materiality level 超过重要性水平
L])w- {O)&5 47.approach the materiality level 接近重要性水平
@3YuV=QfH gQWX< 48.an acceptably low level 可接受水平
wVDB?gy%# Oq6n.:8g" 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
)*h~dx_c m sE6J:m( 50.misstatements or omissions 错报或漏报
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<A$J 51.aggregate 总计
)/"7$2Aoy |`wsKr' 52.subsequent events 期后事项
: !3 y>bP) I})t 53.adjust the financial statements 调整财务报表
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*K'ej4"u 54.perform additional audit procedures 实施追加的审计程序
vLv@ Mo YS~t d+* 55.audit risk 审计风险
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w1ONw8v /T[ICd2J 56.detection risk 检查风险
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Ar5 fhKiG%i'l 57.inappropriate audit opinion 不适当的审计意见
4iqmi<[(" b6&NzUt34V 58.material misstatement 重大的错报
D^55:\4( v`^J3A 59.tolerable misstatement 可容忍错报
z \>X[yNpA Aq%^>YAp 60.the acceptable level of detection risk 可接受的检查风险
yB%)D0 ^G&D4uZ 查看《
注会考试《审计》中的128个英文单词(二) 》
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