9n]zh- {'l^{"GO" 1.audit
审计 3kx/Q# Qv(}*iq] 2.attestation 鉴证
4.$<o/M hC4##pAa 3.credibility 可信赖程度
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GGH2 4.audit of financial statements 财务报表
审计 *.K+"WS% wo5"f}vd# 5.agreed-upon procedures 执行商定程序
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8#f& 6.high levels of assurance 高水平保证
>KH.~Jfy x* *]@v"g 7.compilation 编制
lO3$V JI tPIT+1. ]z 8.reliability 可靠性
wASgdGoy \< <u 9.relevance 相关性
1Y6<i8 f9W@!]LHJ 10.professional skepticism 职业谨慎
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hF 11.objectivity 客观性
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yqOhb4 lCLz!k2di 12. professional competence 专业胜任能力
.xS3,O_[ j$'L-kK+ 13.Senior/CPA-in-charge 项目经理
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C, 14.audit engagement letter 业务约定书
/.9j$iK# -lV]((I& 15.recurring audit 连续审计
yoGe^gar #n2'N^t 16.the client 委托人
Vz6p^kMB U+>!DtOYK 17.change
CPA 更换
注册会计师 CMB:% }u:@:}8K 18.the existing CPA 现任注册
会计师
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会计师 izy7.(.a CE]0OY 20.the preceding CPA前任
注册会计师 @]P#]%^D2 |=L~>G 21.issue the audit report 出具审计报告
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22.expert 专家
.lAqD- $"1Unu&P 23.the board of directors 董事会
7nM]E_ ^BIB'/Kh) 24.knowledge of the entity‘ s business 了解被审计单位情况
8z0j}xY% s\y+ xa: 25.assess material misstatement risks评估重大错报风险
3>YG |TLU 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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8dgI&t "| cNY_$&s 28.a more knowledge of—— 进一步了解的情况
Sm(X/P=z KI)jP(( 29.the prior year‘s working papers 以前年度
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(8qD'(@ <wWZ]P2] 30.minutes of meeting 会议纪要
d.Wq@(ZoA RnC96"";R. 31.business risks 经营风险
^0vK > r'0IAJ-; 32.appropriateness 适当性
soh)IfZ Gx/sJ( 33.accounting estimate 会计估计
X3&-kU Qz)1wf'y 34.management representations 管理层声明
lVF}G[B Z-X(.Q 35.going concern assumption 持续经营假设
c-3-,pyM_T %\Dvng6$ 36.audit plan 审计计划
tmT/4Ia ,l/~epx4v) 37.significant audit areas 重点审计领域
;D.a |(Q $I*ye+a*{q 38.error 错误
VqGmZ|+8 {=mf/3.r 39.fraud舞弊
q2 K@i*s C".nB12 40.modified or additional procedures 修改或追加审计程序
eGcc' LBr; =v^LShD2^ 41.misappropriation of assets 侵占资产
|R[@u=7s zURxXo/\V 42.transactions without substance 虚假交易
)y>o;^5' &/QdG= r + 43.unusual pressures 异常压力
_2u RY 6[3oOO:uo 44.the suspected noncompliance 涉嫌存在违法行为
lh^-L+G:Ok >K:| +XbH 45.materialiy 重要性
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`! ~~Wf' pT3p!/pl3 47.approach the materiality level 接近重要性水平
pFE&`T@ < @CGci lS= 48.an acceptably low level 可接受水平
NqyKR&; CB V(H$d 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
#._%~}U me-Tv7WL 50.misstatements or omissions 错报或漏报
1,UeVw/ B=)&43)\ 51.aggregate 总计
'dJ#NT25 @o4+MQFn 52.subsequent events 期后事项
pc9m,?n lO^Ly27 53.adjust the financial statements 调整财务报表
2XoFmV),F G bW1Lq&" 54.perform additional audit procedures 实施追加的审计程序
;rwjqUDBz [I6(;lq2 55.audit risk 审计风险
Tx+!D'> `N<6)MX3>g 56.detection risk 检查风险
Y]>!uwn hF m_`J&" 57.inappropriate audit opinion 不适当的审计意见
&n6'r^[D JH3$G,:zM 58.material misstatement 重大的错报
nE"##2X UqVcN$^b 59.tolerable misstatement 可容忍错报
\tv^],^` ^eF%4DUC; 60.the acceptable level of detection risk 可接受的检查风险
]rwHr;. bcx,Kb 查看《
注会考试《审计》中的128个英文单词(二) 》
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