Q)0KYKD+@ We{@0K/O 1.audit
审计 z='%NZY -SM_JR3< 2.attestation 鉴证
+Xs E |)!f".` 3.credibility 可信赖程度
**h4M2'C Qa_V 4.audit of financial statements 财务报表
审计 }8 z:L< CK n2ZL 5.agreed-upon procedures 执行商定程序
!Sn|!:N4 Z
>`\$1CI 6.high levels of assurance 高水平保证
FJZ'P;3 E_=F'sP? 7.compilation 编制
$b|LZE\bU. J|
N 6r 8.reliability 可靠性
LXo$\~M8G8 R)66qRf 9.relevance 相关性
,5$G0 U}jGr=tu 10.professional skepticism 职业谨慎
d2UidDU5qa ~QbHp|g 11.objectivity 客观性
1M&Lb.J6 jlP*RX 12. professional competence 专业胜任能力
V#w$|2 |s!
_;6 13.Senior/CPA-in-charge 项目经理
3cghg._ 44*#qLN 14.audit engagement letter 业务约定书
>}* W$i AT1cN1:4? 15.recurring audit 连续审计
tG$O
[f@U6 7.Y;nem:( 16.the client 委托人
;F258/J A8&@Vxdz 17.change
CPA 更换
注册会计师 h,Hr0^? X "7CN Td 18.the existing CPA 现任注册
会计师
7_ix&oVI ^!S4?<v 19.the successor CPA 后任注册
会计师 ,h o",y eV*QUjS~ 20.the preceding CPA前任
注册会计师 rQ*w3F?: ,CyX*k8o 21.issue the audit report 出具审计报告
z]N#.utQ }3: mn 22.expert 专家
h7+"*fN bpBn3f`?* 23.the board of directors 董事会
F[}#7}xjA s8,YQ5- 24.knowledge of the entity‘ s business 了解被审计单位情况
s@{82}f~ VkJ">0k 25.assess material misstatement risks评估重大错报风险
^}~Q(ji7 +zMhA p 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
*Vl#]81~ l{7}3Am6 27.a general knowledge of —— 初步了解―――的情况
hhPQ.{]> v>LK+|U 28.a more knowledge of—— 进一步了解的情况
r7W.}n* H7+z"^s* 29.the prior year‘s working papers 以前年度
工作底稿
5Lc@=,/0 fSbLkd 9 30.minutes of meeting 会议纪要
=7+%31 PFp!T [) 31.business risks 经营风险
bWA_a]G
vy~6]hH 32.appropriateness 适当性
5Yv*f: 5b"=m9{g 33.accounting estimate 会计估计
f0g/`j@Up M@es8\&S. 34.management representations 管理层声明
enPtW q,ie)` 35.going concern assumption 持续经营假设
OT\D;Z"__I 4C?{p%3c 36.audit plan 审计计划
R8[VD iM6E XcoX8R%U 37.significant audit areas 重点审计领域
I?D=Q$s }'Ap@4 38.error 错误
N>3{!K>/Y: Vw w 211 39.fraud舞弊
c<_1o!68 AT
I=&O` 40.modified or additional procedures 修改或追加审计程序
dsw^$R} 2T*kmDp 41.misappropriation of assets 侵占资产
K7C
<}y (KC08 42.transactions without substance 虚假交易
2j4202 4-[U[JJc 43.unusual pressures 异常压力
6%p6BK6 ^
q ba<#e 44.the suspected noncompliance 涉嫌存在违法行为
e*'bY;8lo >A D!)&c 45.materialiy 重要性
XwEMF5[ 9K}Dm
S 46.exceed the materiality level 超过重要性水平
WY|~E%k <9>L^GgXA 47.approach the materiality level 接近重要性水平
z#RwgSPw6
Q#yHH]U)X 48.an acceptably low level 可接受水平
qWK} Lfx a^0 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
by9UwM=gp O=U,x-Wl 50.misstatements or omissions 错报或漏报
C4E}.``Hm !Yo2P" 51.aggregate 总计
4;~xRg;u&* NblPVxS 52.subsequent events 期后事项
):G+*3yb r^.9
|YM5 53.adjust the financial statements 调整财务报表
~L&z?
'V "n3n-Y#' 54.perform additional audit procedures 实施追加的审计程序
axnVAh|}S U!+O+( 55.audit risk 审计风险
O(evlci Z .`+IN(>E 56.detection risk 检查风险
[i~@X2:Al dj0
84q7 57.inappropriate audit opinion 不适当的审计意见
w\
'5lk," r9}(FL/)b 58.material misstatement 重大的错报
?_{{iil A\ mSS 59.tolerable misstatement 可容忍错报
w`boQ_Ir 6@0?~ 60.the acceptable level of detection risk 可接受的检查风险
|C./gdq -"yma_ 查看《
注会考试《审计》中的128个英文单词(二) 》
oSY
JXs g N
E"z