l/(~Kf9eQG :2xGfy?? 1.audit
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=KQIrS: MD$W;rk(Hn 3.credibility 可信赖程度
sT1k]duT =XQGg`8<LB 4.audit of financial statements 财务报表
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3M?O(oO 5.agreed-upon procedures 执行商定程序
!EKt$8W }JtcAuQt 6.high levels of assurance 高水平保证
neu<zSS rPy,PQG2w 7.compilation 编制
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+NWJ 8.reliability 可靠性
`EgX# QaLaw-lx 9.relevance 相关性
OMk3\FV2Z Dn<3#V 10.professional skepticism 职业谨慎
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T\.~!Q (t3gNin 12. professional competence 专业胜任能力
[@/p 8I \YJQN3^46> 13.Senior/CPA-in-charge 项目经理
JcYY*p *\#<2 QAe 14.audit engagement letter 业务约定书
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`vzMuL; 15.recurring audit 连续审计
J#H,QYnf(L 4_>;|2 16.the client 委托人
8>j&) @q .n_Z0&i/w 17.change
CPA 更换
注册会计师 Efe(tH2q H[:lQ\ 18.the existing CPA 现任注册
会计师
LsI@_,XW< 9[\do@ 19.the successor CPA 后任注册
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注册会计师 .!^OmT,u !W,LG$=/ 21.issue the audit report 出具审计报告
@Oz3A<M bbS,pid1 22.expert 专家
Zc38ht\r; 7Oe$Ou 23.the board of directors 董事会
}s?w-u+(c6 VDv.N@)7 24.knowledge of the entity‘ s business 了解被审计单位情况
;uc3_J] OR+_s @Yg 25.assess material misstatement risks评估重大错报风险
WU=EJY}#n dpchZ{ 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
)$1j"mV /m>SEo\{C 27.a general knowledge of —— 初步了解―――的情况
?`Mk$Y%my lmUCrs37 28.a more knowledge of—— 进一步了解的情况
^PE|BCs Tt{X(I} J 29.the prior year‘s working papers 以前年度
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7gOu|t @g`|ob]9 30.minutes of meeting 会议纪要
ODKh/u_ IC"ktv bHz 31.business risks 经营风险
M`Wk@t6> -#;ZZ\fdj 32.appropriateness 适当性
_IEbRVpb y+$vHnS/jC 33.accounting estimate 会计估计
@\gE{;a8 pUmT?N! 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
+B8oW3v# ) SR.xI:}4 36.audit plan 审计计划
H/ e jO_{ S{F\_'% 37.significant audit areas 重点审计领域
{C?$osrr (p'/a.bn 38.error 错误
`'r~3kP*NT ;[Xf@xf 39.fraud舞弊
-sf[o"T,j (6H7?nv 40.modified or additional procedures 修改或追加审计程序
BuAzO>= "p+oi@ 41.misappropriation of assets 侵占资产
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>e.vUUQ{ 9' H\- 43.unusual pressures 异常压力
vKPLh FB,rQ9D 44.the suspected noncompliance 涉嫌存在违法行为
pcOKC 0b. ['>r tV 45.materialiy 重要性
A=ez,87 1W0[|Hf2v* 46.exceed the materiality level 超过重要性水平
qKeR}&b ?qHQ#0 @y] 47.approach the materiality level 接近重要性水平
d'Dd66 .bV^u 48.an acceptably low level 可接受水平
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{fEb> 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
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'a[ N48X[Q* 50.misstatements or omissions 错报或漏报
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BlT)hG(M> 51.aggregate 总计
G:|]w,^i XdlA)0S) 52.subsequent events 期后事项
})PU`?f hCX/k<}I 53.adjust the financial statements 调整财务报表
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=kOo( !w!k0z] 55.audit risk 审计风险
PRyzvc~ ns/*WH&[x 56.detection risk 检查风险
e !w{ap8u vkYiO]y 57.inappropriate audit opinion 不适当的审计意见
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cy6G%A 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
h y\iot M3d%$q)<rW 60.the acceptable level of detection risk 可接受的检查风险
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Vv%k5 NUh%\{ 查看《
注会考试《审计》中的128个英文单词(二) 》
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