KG'4;Z5J Kk!D|NKLC 1.audit
审计 1zGEf&rv: l|%7)2TyG) 2.attestation 鉴证
# h/- ym2\o_^( 3.credibility 可信赖程度
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wS%I. 4.audit of financial statements 财务报表
审计 x(hUQu 6 bo$xonV @y 5.agreed-upon procedures 执行商定程序
O#H `/z HGC>jeWd_ 6.high levels of assurance 高水平保证
TA`*]*O( [m|\N 7.compilation 编制
RB\>$D j Z3N+_J1 8.reliability 可靠性
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wQ2'%T|t Zu$f-_" 10.professional skepticism 职业谨慎
*Y9"-C+ I>=7|G 11.objectivity 客观性
Fng":28o er+m:XuV 12. professional competence 专业胜任能力
Y%^&aac Z }Da8S|)H 13.Senior/CPA-in-charge 项目经理
{tu* ="d= ^gw_Up<e6 14.audit engagement letter 业务约定书
VaZS_qGe: 6@wnF>'/\ 15.recurring audit 连续审计
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:?@d\c' 16.the client 委托人
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CPA 更换
注册会计师 g5V9fnb!d n1y#gC 18.the existing CPA 现任注册
会计师
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会计师 RT)0I; @-kzSm 20.the preceding CPA前任
注册会计师 AcrbR&cvG "0`r]5 5d 21.issue the audit report 出具审计报告
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Mv@eA" 22.expert 专家
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23.the board of directors 董事会
l"IBt: fT[6Cw5w` 24.knowledge of the entity‘ s business 了解被审计单位情况
x\3 ` W v_{`O'#j^ 25.assess material misstatement risks评估重大错报风险
1^}()H62} 8BE OE< 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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&KbtW_ #c+N}eX{ 29.the prior year‘s working papers 以前年度
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z.e%AcX +'uF3-+WY 31.business risks 经营风险
Ea!}r|~]0 z+PSx'#} 32.appropriateness 适当性
>|6[uKrO 45/f}kvy 33.accounting estimate 会计估计
q,aWF5m@ Arir=q^2 34.management representations 管理层声明
"! p#8jR^ eU@yw1N 35.going concern assumption 持续经营假设
;L(W'+ zi-zg Lx 36.audit plan 审计计划
y\5V(Q\ $d,30hK 37.significant audit areas 重点审计领域
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M(b'4 DXSZ#^,S[W 39.fraud舞弊
7Ar4:iNvX [ueT]% 40.modified or additional procedures 修改或追加审计程序
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11[ 41.misappropriation of assets 侵占资产
JP!$uK{u >bz}IcZP 42.transactions without substance 虚假交易
k L*Q}) S.t+HwVodO 43.unusual pressures 异常压力
4{CVBowi ;lW0p8 44.the suspected noncompliance 涉嫌存在违法行为
P8DJv-f` YOGwQ 45.materialiy 重要性
o6xl,T% DI!NP;E 46.exceed the materiality level 超过重要性水平
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~]MSwY Y_Ej-u+>{ 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
ouVR[w>V KDRIy@[e 50.misstatements or omissions 错报或漏报
72~)bu .[= 0(NO 51.aggregate 总计
GG(rp]rgl qZKU=HM 52.subsequent events 期后事项
|5e/ .T$ JaG<.ki 53.adjust the financial statements 调整财务报表
TeHL=\L-^ f*W<N06EZ 54.perform additional audit procedures 实施追加的审计程序
9Hlu%R ^Bm9yR 55.audit risk 审计风险
aina6@S p8Lb*7W 56.detection risk 检查风险
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-a&wOn-W pR`.8MMc8 58.material misstatement 重大的错报
r^WO$u|@i _P,fJ`w 59.tolerable misstatement 可容忍错报
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>,uof ? >/5D/}4 查看《
注会考试《审计》中的128个英文单词(二) 》
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