0rk u4T ;JOD!| 1.audit
审计 6sYV7w,'@ W[R]^2QAG 2.attestation 鉴证
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Px$E 3.credibility 可信赖程度
V.;:u#{@-Q DH\wDQ 4.audit of financial statements 财务报表
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*YW6 j';n8|Y9 5.agreed-upon procedures 执行商定程序
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4id3P{aU rGTWcJ 7.compilation 编制
LKqRvPnh ZJ^s} 8.reliability 可靠性
QjQ4Z'.r > 4JGE2ArR 9.relevance 相关性
m9#}X_&x \HCOR, `T 10.professional skepticism 职业谨慎
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!T|07#c 11.objectivity 客观性
|.j^G2x $!a?i@ 12. professional competence 专业胜任能力
]KsGkAG dav vI$TA 13.Senior/CPA-in-charge 项目经理
*I=_*LoG2 Dp!;7e s| 14.audit engagement letter 业务约定书
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_ _%Br XDHLEG-u( 15.recurring audit 连续审计
9n_ eCb)H e@[9C(5E" 16.the client 委托人
=fo4x|{O j,}4TDWa 17.change
CPA 更换
注册会计师 4w@v#H@ +d =~LQ}* 18.the existing CPA 现任注册
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c2/FHI0J; 5+`=t07^et 19.the successor CPA 后任注册
会计师 BpH|/7 ?^U c= 20.the preceding CPA前任
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3 M6\7FP6G 21.issue the audit report 出具审计报告
e d_m +NM YjFWC!Qj$ 22.expert 专家
=Wj{]&` B9wp*:. 23.the board of directors 董事会
w-lrnjs O8gfiQqF& 24.knowledge of the entity‘ s business 了解被审计单位情况
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} 25.assess material misstatement risks评估重大错报风险
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22$m 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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-NMe ,`<]>;s 27.a general knowledge of —— 初步了解―――的情况
5KK{%6#f\ XHy? 28.a more knowledge of—— 进一步了解的情况
{-Yee[d<? T\jAk+$Jo 29.the prior year‘s working papers 以前年度
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j13riI3A Im6U_JsNZh 30.minutes of meeting 会议纪要
7iP5T 6zuze0ud 31.business risks 经营风险
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`}@3 32.appropriateness 适当性
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6>s=CiZB YtMlqF 34.management representations 管理层声明
\Y9I~8\gB {f-XyF1` 35.going concern assumption 持续经营假设
A9t8`|1"%H *=TYVM9 36.audit plan 审计计划
> <X $# YN/u9[=` 37.significant audit areas 重点审计领域
o'96ON0 ( :iPm< 38.error 错误
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ER_ 3' XwtAF3oz 40.modified or additional procedures 修改或追加审计程序
B_cgWJ*4 [NL -! 41.misappropriation of assets 侵占资产
5E`JD /,X7.t_- 42.transactions without substance 虚假交易
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@*SA$9/l e9lOk)`t 44.the suspected noncompliance 涉嫌存在违法行为
JxHv<p[ AxEc^Cof 45.materialiy 重要性
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T~h.=5 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
=D5wqCT(Q lQWBCJ8y 48.an acceptably low level 可接受水平
<W2ZoqaV 9ZhDZ~)p, 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
nn'Af,ko/ ZL,6_L/ 50.misstatements or omissions 错报或漏报
Sj@15 W a5)JkC 51.aggregate 总计
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y7,Z K_Re}\D 52.subsequent events 期后事项
*t]v}ZV* <n\i>A3`,S 53.adjust the financial statements 调整财务报表
qW3x{L$c -zdmr"CA 54.perform additional audit procedures 实施追加的审计程序
G%$}WA]| SwX@I6huM 55.audit risk 审计风险
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aDh|48}X *x!LKIpv 57.inappropriate audit opinion 不适当的审计意见
cl_TF[n? 5#2jq<D 58.material misstatement 重大的错报
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&!XA 59.tolerable misstatement 可容忍错报
S}b~_} Wt:~S/l 60.the acceptable level of detection risk 可接受的检查风险
&//2eL }2=hd. . 查看《
注会考试《审计》中的128个英文单词(二) 》
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