#.<V^ x l0DN{PG 1.audit
审计 J{Tq%\a3 f7J,&<<5w 2.attestation 鉴证
;xK_qBIP Kd3QqVJBz1 3.credibility 可信赖程度
.^[_V )47MFNr~> 4.audit of financial statements 财务报表
审计 .+E#q&= ioV_oR9I 5.agreed-upon procedures 执行商定程序
Z
)&D`RCf i"HgvBHx 6.high levels of assurance 高水平保证
wGJjA=C gi]ZG 7.compilation 编制
ni6r{eSQ s
-k_d< 8.reliability 可靠性
frN3S j$x)pB3] 9.relevance 相关性
@u)
'yS 3bs4mCq 10.professional skepticism 职业谨慎
Sdd9Dv?! Y-p<qL|_ 11.objectivity 客观性
F98i*K`" 8~ #M{} 12. professional competence 专业胜任能力
5|w&dM 6:
?rlh 13.Senior/CPA-in-charge 项目经理
#tjmWGo, J!h^egP 14.audit engagement letter 业务约定书
KrKu7]If6# &Y7C0v 15.recurring audit 连续审计
47UO*oLS +a|/l 16.the client 委托人
}nud ;GsQR+en 17.change
CPA 更换
注册会计师 (][LQ6Pc ,P6=~q3k 18.the existing CPA 现任注册
会计师
z^W$%G 44sy`e 19.the successor CPA 后任注册
会计师 u+D[_yd^ b |7ja_ 20.the preceding CPA前任
注册会计师 lKKERO5+ ] hE="z=n 21.issue the audit report 出具审计报告
1H{jy^sP 7 'iUg[{'+ 22.expert 专家
9"sDm}5% .Q&rfH3 23.the board of directors 董事会
&~-~5B|3" & ,L9O
U 24.knowledge of the entity‘ s business 了解被审计单位情况
(/h5zCc/v :b/jNHJU 25.assess material misstatement risks评估重大错报风险
[@"wd_f{l
xh0 xSqDM 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
C!%:o/ n56;m`IU 27.a general knowledge of —— 初步了解―――的情况
x&=9P e( M>l^%` 28.a more knowledge of—— 进一步了解的情况
H?yE3w
QH@>icAb 29.the prior year‘s working papers 以前年度
工作底稿
eThy+ wW`}VKu 30.minutes of meeting 会议纪要
x5Zrz<Y$w ^_>!B) 31.business risks 经营风险
ijUzC>O+q zAScR
g$:? 32.appropriateness 适当性
v{;7LXy0 `UzVS>]l[+ 33.accounting estimate 会计估计
=%qEf
$.K?N@(W 34.management representations 管理层声明
cHD%{xlb
cd. b
rM 35.going concern assumption 持续经营假设
6Nh0 TGV 36.audit plan 审计计划
+=P@HfVfiq y79qwM. 37.significant audit areas 重点审计领域
)\ 0F7Z }zMf7<C 38.error 错误
{'bip`U. '2^
Yw 39.fraud舞弊
or?%-) ;IZ?19Q 40.modified or additional procedures 修改或追加审计程序
OX hAha`R l]#
!+@ 41.misappropriation of assets 侵占资产
&%F@O<
: hW2.8f$ 42.transactions without substance 虚假交易
5EeDHsvV9 O`W%Tr 43.unusual pressures 异常压力
<GIwRVCU 4$"DbaC 44.the suspected noncompliance 涉嫌存在违法行为
=mt?Cn} (ku5WWJ 45.materialiy 重要性
,x_Z JL ,Og
4
?fS 46.exceed the materiality level 超过重要性水平
A7-r<s ]~c+
'E` 47.approach the materiality level 接近重要性水平
{aj/HFLNY z&+
zl6 48.an acceptably low level 可接受水平
f7<pEGb qfL-r,XS`F 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
HW_& !ye Z<z;L<tJ 9 50.misstatements or omissions 错报或漏报
&0v.E"0< h)x_zZ%>o 51.aggregate 总计
;;&F1@3tBa r%=[},JQ 52.subsequent events 期后事项
O!R"v' 5
nLDj:C~ 53.adjust the financial statements 调整财务报表
x:z0EYL 1'KishHK= 54.perform additional audit procedures 实施追加的审计程序
:Jxh2 :nGMtF 55.audit risk 审计风险
LtKB v4 x8N|($1 56.detection risk 检查风险
4tc:. ae`|
ic 57.inappropriate audit opinion 不适当的审计意见
T] | d5E e>H:/24 58.material misstatement 重大的错报
TMj4w,g4 Vb4;-?s_ 59.tolerable misstatement 可容忍错报
c{3rl;Cs 8b&uU [ 60.the acceptable level of detection risk 可接受的检查风险
l I-p_K xAdq+$>< 查看《
注会考试《审计》中的128个英文单词(二) 》
&=q! Wdw~ v%91k