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78h 2.attestation 鉴证
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nzhvE |KHaL? 3.credibility 可信赖程度
0 xUw}T6 u._B7R&> 4.audit of financial statements 财务报表
审计 .BR2pf|R Wz~=JvRHh 5.agreed-upon procedures 执行商定程序
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}R 6.high levels of assurance 高水平保证
i*Wekr3Wo bZE;}d 7.compilation 编制
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^!x(v O"$uw 8.reliability 可靠性
LK}Ih@f 3:Mq40]x 9.relevance 相关性
kf8-#Q/B `*J;4Ju@ 10.professional skepticism 职业谨慎
K\7\ zF9SZ#{a 11.objectivity 客观性
jo8hVWJ7V* 3~I|KF7x 12. professional competence 专业胜任能力
;wi}6rF%[i G^`IfF-j 13.Senior/CPA-in-charge 项目经理
>VQP,J{ i:6`Rmz1. 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
=ZE]jmD4P 0UJ%tPS 16.the client 委托人
b?p <y` B^;P:S<yG 17.change
CPA 更换
注册会计师 5/vfmDt3'G N%hV +># Z 18.the existing CPA 现任注册
会计师
_.9):i2<SF ZPktZ 19.the successor CPA 后任注册
会计师 A{[joo bjQp6!TsZ 20.the preceding CPA前任
注册会计师 #Sxk[[KwH* pSjJ u D 21.issue the audit report 出具审计报告
F3-<F_4.w 0W92Z@_GY 22.expert 专家
iYqZBLf{S yqaLqZ$ 23.the board of directors 董事会
,N[N;Uoj 77FI&*q 24.knowledge of the entity‘ s business 了解被审计单位情况
5s=ZA*(sY 81gcM? 25.assess material misstatement risks评估重大错报风险
9{D u)k 8T7ex(w 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
i`m&X6)\j !e8OC9_x 27.a general knowledge of —— 初步了解―――的情况
7#~v<M6 qXOWCYqs 28.a more knowledge of—— 进一步了解的情况
w\"~*(M SdOa#U) 29.the prior year‘s working papers 以前年度
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{X85 b`%3> 30.minutes of meeting 会议纪要
.!fhy[%o:D OcA_m. 31.business risks 经营风险
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8HK_eQn `-R-O@X| 32.appropriateness 适当性
r8.`W\SKX 1V\tKDM 33.accounting estimate 会计估计
>@b]t,rrK QKW\z aG 34.management representations 管理层声明
\kDQ[4mGq <EhOIN7@*D 35.going concern assumption 持续经营假设
-YDA,.Ic? wbIgZ]o!/; 36.audit plan 审计计划
50s1o{xwc iS p +~ 37.significant audit areas 重点审计领域
Wq5}SM xRX2u_f$< 38.error 错误
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cO^E `fnU p- 39.fraud舞弊
mY1I{'. Uuxx^>"h\ 40.modified or additional procedures 修改或追加审计程序
jmp0 %:+L B(pxyv) 41.misappropriation of assets 侵占资产
og`rsl 6'{/Ote 42.transactions without substance 虚假交易
[P'"|TM[~ -w dbH`2Z" 43.unusual pressures 异常压力
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4I(~Q %Z8'h\| 44.the suspected noncompliance 涉嫌存在违法行为
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4 k:uk7N R]h3a:ic 45.materialiy 重要性
kB)u@`</mV Udi 46.exceed the materiality level 超过重要性水平
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z#[PTqD-_ Silh[8 48.an acceptably low level 可接受水平
AV>_bw. ]<3n;*8k? 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
%.h&W; JdM0f!3 50.misstatements or omissions 错报或漏报
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a xekU2u}WE 51.aggregate 总计
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0) 52.subsequent events 期后事项
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E^ e9=UTn{! 53.adjust the financial statements 调整财务报表
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S8j!?$` iV$TvD+ 55.audit risk 审计风险
kl~)<,/@ :`>$B?x+ 56.detection risk 检查风险
^Q\Hy\ AoU Pq 57.inappropriate audit opinion 不适当的审计意见
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>p l(y,lK=YP1 58.material misstatement 重大的错报
6!`GUU A_\`Gj!s% 59.tolerable misstatement 可容忍错报
[;Y,nSw ;/h&40& 60.the acceptable level of detection risk 可接受的检查风险
qs%UJ0tR EY`]""~8v 查看《
注会考试《审计》中的128个英文单词(二) 》
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