GJIWG&C03 @q> ktE_ 1.audit
审计 XdGpW
c?!YFm 2.attestation 鉴证
2/v35| ? mFqSD 3.credibility 可信赖程度
t_I\P.aMA KMK&[E#r 4.audit of financial statements 财务报表
审计 cS D._"P I!$jYY2 5.agreed-upon procedures 执行商定程序
gf68iR.Gs }A4nJ>`tq 6.high levels of assurance 高水平保证
$=PWT-GIR fJ)N:q` 7.compilation 编制
OuOk= N+CXOI=6x 8.reliability 可靠性
y:[BP4H ?y b&lN%+%} 9.relevance 相关性
J Q)4}t \!+-4,CbZY 10.professional skepticism 职业谨慎
.7
(DxN XJx,9trH 11.objectivity 客观性
~lzdbX KqM! ! 12. professional competence 专业胜任能力
.
O5LI35, K<@[_W+ 13.Senior/CPA-in-charge 项目经理
AIZW@ Nq.5 H+4=|mkQ 14.audit engagement letter 业务约定书
\8;Qv
R*s* +I 15.recurring audit 连续审计
I86e&"40 "s F Xl 16.the client 委托人
! jbEm8bt
)n\*ht7
17.change
CPA 更换
注册会计师 `%-4>jI9- m"lE&AM64p 18.the existing CPA 现任注册
会计师
s1X]RXX&j I2TD.wuIW 19.the successor CPA 后任注册
会计师 #/OUGeJ %ZujCZn 20.the preceding CPA前任
注册会计师 Gs[Vu@* 0o=!j3RjH 21.issue the audit report 出具审计报告
}qc#lz f>.4-a? 22.expert 专家
W8f`J2^"M G/
v|!}?wG 23.the board of directors 董事会
u-m %=2 K*_-5e 24.knowledge of the entity‘ s business 了解被审计单位情况
QJx9I_ ZhH+D`9 25.assess material misstatement risks评估重大错报风险
nIf N" ~O \}/I28 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
}qer h^}_YaT\ 27.a general knowledge of —— 初步了解―――的情况
ecn}iN O$a#2p& 28.a more knowledge of—— 进一步了解的情况
Xo2^N2I "Dyym<J 29.the prior year‘s working papers 以前年度
工作底稿
$bk>kbl P 5^\m`gS 30.minutes of meeting 会议纪要
K!GUv{fp A2Q[%A 31.business risks 经营风险
m&Lt6_vi ]Z_$'?f 32.appropriateness 适当性
m7JPH7P@BM 5v"Y\k+1 33.accounting estimate 会计估计
AlO,o[0 "X`RQ6~]> 34.management representations 管理层声明
aiYo8+{!# P3G:th@j= 35.going concern assumption 持续经营假设
z1F9$^ xJ-*%'(KZ 36.audit plan 审计计划
Bb~5& @M|N M~-h-tG 37.significant audit areas 重点审计领域
VSh !4z1 AWO0NWTB 38.error 错误
djUihcqA` GE@uOJ6H 39.fraud舞弊
pjACFVMFX [6H}/_nD 40.modified or additional procedures 修改或追加审计程序
cST\~SUm ! Q!&CG5l 41.misappropriation of assets 侵占资产
-TgUyv. z
OtkC3hY 42.transactions without substance 虚假交易
F#su5<d {B3(HiC 43.unusual pressures 异常压力
`4LJ;KC( u*hH} 44.the suspected noncompliance 涉嫌存在违法行为
3!aEClRtq D3y>iQd 45.materialiy 重要性
OZ^h\m4 mmHJh\2v 46.exceed the materiality level 超过重要性水平
:<|Z.4}kJb |~eY%LB
47.approach the materiality level 接近重要性水平
@l{I[pp *6XRjq^# 48.an acceptably low level 可接受水平
Wm(:P RK-x?ZYH' 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
B%fU' [m\,+lG?)j 50.misstatements or omissions 错报或漏报
~
7}] N+NK` 51.aggregate 总计
IP04l;p/ G]-%AO{K 52.subsequent events 期后事项
%*jGim~s PK+ x6]x 53.adjust the financial statements 调整财务报表
Pg
Syt jn^fgH? 54.perform additional audit procedures 实施追加的审计程序
x9%-plP !Av1Leb9$ 55.audit risk 审计风险
KY
g3U &Pq\cNYzW 56.detection risk 检查风险
Zi/-~')E LJWTSf"f? 57.inappropriate audit opinion 不适当的审计意见
g2=}G <*0 g5}lLKT 58.material misstatement 重大的错报
ra]:$XJ5=a V\AK6U@r^ 59.tolerable misstatement 可容忍错报
p.C1 nh _IxamWpX$ 60.the acceptable level of detection risk 可接受的检查风险
FZ p<|t y@A6$[%(E| 查看《
注会考试《审计》中的128个英文单词(二) 》
%}h`+L c;wA