'UT 4x9&z 6pQ#Zg()vp 1.audit
审计 PS@`
=Z #Qy*zU#9 2.attestation 鉴证
>GgX-SZ% w-|i8%X 3.credibility 可信赖程度
t4UKG&[a h&5H`CR
[ 4.audit of financial statements 财务报表
审计 NwuME/C7# L$@^EENS 5.agreed-upon procedures 执行商定程序
2[Q*?N +8Zt<snG 6.high levels of assurance 高水平保证
;vF8V`f *n2Q_o 7.compilation 编制
>3X!c"#l JQE^ bcr 8.reliability 可靠性
n\.K:t[
: As1Er[> 9.relevance 相关性
klKAwC Q, =2)5_/9au 10.professional skepticism 职业谨慎
]ODC+q1 .F?yt5{5No 11.objectivity 客观性
^Q4w<sX' <2ffcBv 12. professional competence 专业胜任能力
7|T5N[3?l, C%"h1zWE: 13.Senior/CPA-in-charge 项目经理
n@5pS3qZ *
C~ 14.audit engagement letter 业务约定书
E[t\LTt*n \%EZg 15.recurring audit 连续审计
[={pFq` V_~}7~
I 16.the client 委托人
HQaKG4
Z C1|e1 17.change
CPA 更换
注册会计师 3>0/WbA:7E =1^Ru*G 18.the existing CPA 现任注册
会计师
c$?qN&X_K
1B6Go 19.the successor CPA 后任注册
会计师 ^Cyx"s't W]_+3qvZ 20.the preceding CPA前任
注册会计师 \"_;rJ{!aE C\.? 3 21.issue the audit report 出具审计报告
7-w
+/fv }o=R7n% 22.expert 专家
zScV 9,H1 Rh9>iA@fd 23.the board of directors 董事会
U-3KuR+0 1F/`*z 24.knowledge of the entity‘ s business 了解被审计单位情况
_xAdvr' W gO4J[_ 25.assess material misstatement risks评估重大错报风险
6}x^T)R (bH "x 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
.-`7Av+7 .
~G>vVb 27.a general knowledge of —— 初步了解―――的情况
_7]5Q 1<<`T%& 28.a more knowledge of—— 进一步了解的情况
=d7 lrx+z REoFP;H~ 29.the prior year‘s working papers 以前年度
工作底稿
P)^K&7X o,D>7|h 30.minutes of meeting 会议纪要
N^h,[ -YA1Uk 31.business risks 经营风险
@a>+r1 tV*g1)'zX 32.appropriateness 适当性
Nh]eZ3O cm-cwPAh 33.accounting estimate 会计估计
2y
~]Uo kd|@. 34.management representations 管理层声明
8\. # ;'}1 35.going concern assumption 持续经营假设
4zpprh+`K wR nt$1 36.audit plan 审计计划
c(ZkK &UbNp8h 37.significant audit areas 重点审计领域
L;fhJ~r 1-r1hZ- 38.error 错误
UG&/0{j5XV #2_phm' 39.fraud舞弊
' "~|L>F%G +S^Uw'L$=T 40.modified or additional procedures 修改或追加审计程序
Z)62/`C) -g;iMqh# 41.misappropriation of assets 侵占资产
8$OE<c?#5n rbO9NRg> 42.transactions without substance 虚假交易
46Nl];g1` WkXa%OZ 43.unusual pressures 异常压力
< I8hy$+6 f@[q# }6 44.the suspected noncompliance 涉嫌存在违法行为
Z7K;~* rm+|xvZ4 45.materialiy 重要性
k
U*\Fa*E 3)atqM)i 46.exceed the materiality level 超过重要性水平
b0PF7PEEQ IZi1N 47.approach the materiality level 接近重要性水平
c/x ^I{b* g>/,},jv[x 48.an acceptably low level 可接受水平
&=<x&4H+ ;5PXPpJ 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
Q;)[~p tL 3]9qfj 50.misstatements or omissions 错报或漏报
rzLpVpTaz XlV#)JX 51.aggregate 总计
+sQ=Uw#e J6n@|L!yO 52.subsequent events 期后事项
Z
h{Pzyp TW{.qed8^
53.adjust the financial statements 调整财务报表
la</I
pC v'`C16&^] 54.perform additional audit procedures 实施追加的审计程序
[Sg1\UTl :nCGqg 55.audit risk 审计风险
$FNj>1 pu0IhDMn 56.detection risk 检查风险
L'H'E, / /3iai 57.inappropriate audit opinion 不适当的审计意见
C6M|A3^T BC Jo/m 58.material misstatement 重大的错报
"n}J6 Al
5E 59.tolerable misstatement 可容忍错报
|k^'}n \WQ\q
\ 60.the acceptable level of detection risk 可接受的检查风险
:~~}|E
u [ZZ~^U5 查看《
注会考试《审计》中的128个英文单词(二) 》
[_G_Wl'#8 #:3ca] k