>JhIRf #kGxX@0 1.audit
审计 on1mu't_; RrqZ5Gonj 2.attestation 鉴证
5(OF~mX# ?jzadC el 3.credibility 可信赖程度
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}~5xlg$B<< 4.audit of financial statements 财务报表
审计 1vxh3KS. :ui1]its4 5.agreed-upon procedures 执行商定程序
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iJE|u yQ8H-a. 7.compilation 编制
PZl(S}VY |wj/lX7y 8.reliability 可靠性
_V|'iz9. ?0Ca-T Rz 9.relevance 相关性
I@q>ES!1H V1;Qt-i 10.professional skepticism 职业谨慎
i&FC-{|Z L=}UApK 11.objectivity 客观性
L7%'Y}1e. BmUzsfD 12. professional competence 专业胜任能力
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5Y6 YKvFZH) 13.Senior/CPA-in-charge 项目经理
fhn0^Qc"+ @;,O V&XYn 14.audit engagement letter 业务约定书
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DP~au 15.recurring audit 连续审计
E(U}$Zey C 127he 16.the client 委托人
k*c:%vC! ^! ZjK-$A< 17.change
CPA 更换
注册会计师 +;[`fSi v981nJ>w, 18.the existing CPA 现任注册
会计师
UmgLH Cz Q84KU8?d 19.the successor CPA 后任注册
会计师 ,em6wIq, W@$p'IBwm 20.the preceding CPA前任
注册会计师 6eK^T= #-HN[U?Gs 21.issue the audit report 出具审计报告
8rp-XiW _@prv7e 22.expert 专家
Jp-ae0 Ewa 4+k:j=x 23.the board of directors 董事会
OEwfNZQ- YJ16vb9 24.knowledge of the entity‘ s business 了解被审计单位情况
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&" 0RSa{iS*A 25.assess material misstatement risks评估重大错报风险
{M~!?#<K N[+dX_h 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)(QNpv }C&c=3V 27.a general knowledge of —— 初步了解―――的情况
5PL,~Y "^D6%I#T 28.a more knowledge of—— 进一步了解的情况
B-gr2- z:G9Uu3H( 29.the prior year‘s working papers 以前年度
工作底稿
dw4)4_ :A{-^qd( 30.minutes of meeting 会议纪要
Rt:PW}rFf 7:j #1N[p 31.business risks 经营风险
z"O-d<U5 G\NCEE'A 32.appropriateness 适当性
#129 i2 sk3;;<H 33.accounting estimate 会计估计
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aEp88u Mk9kGP% 34.management representations 管理层声明
t2SZ]|C Elq8WtS 35.going concern assumption 持续经营假设
&^7)yS+C NR[mzJv 36.audit plan 审计计划
LGMFv Le'\x`B 37.significant audit areas 重点审计领域
zLn#p] \~H"!vj 38.error 错误
:gVjBF2 O9y Q9sl 39.fraud舞弊
o <'gM]$ ^9RBG#ud 40.modified or additional procedures 修改或追加审计程序
Vi|jkyC8 #"M Pe4 41.misappropriation of assets 侵占资产
@&W?e?O ~G #?=cg]v_ 42.transactions without substance 虚假交易
D{l((t3=T NE4fQi?3 43.unusual pressures 异常压力
m&%b;%,J L' pZ 44.the suspected noncompliance 涉嫌存在违法行为
6J*`<k/S w8i!Qi#y5D 45.materialiy 重要性
Z%R%D*f@y S_CtEM 46.exceed the materiality level 超过重要性水平
;hvXFU 31C]TdJ 47.approach the materiality level 接近重要性水平
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Vq% ("oA{:@d 48.an acceptably low level 可接受水平
Nw2 bn zef,*dQY 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
.'1j5Y-l`N QBy*y $ 50.misstatements or omissions 错报或漏报
\d+HYLAJn F%d"gF0qu 51.aggregate 总计
#c>MUC(?s: }BrE|'.j' 52.subsequent events 期后事项
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YM|S< 53.adjust the financial statements 调整财务报表
&3f.78a v1=X =H 54.perform additional audit procedures 实施追加的审计程序
]t3"0 NLl~/smMS 55.audit risk 审计风险
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ks;w c"k" ODEXQl}R 57.inappropriate audit opinion 不适当的审计意见
<yPHdbF 03o3[g? 58.material misstatement 重大的错报
y^\#bpq&\ n y)P 59.tolerable misstatement 可容忍错报
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q@/COo( %6'D!H?d 60.the acceptable level of detection risk 可接受的检查风险
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/zrMPn 查看《
注会考试《审计》中的128个英文单词(二) 》
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