cNG6 A4 []M+(8Z_P 1.audit
审计 N7xkkAS{ Ucnit^, 2.attestation 鉴证
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2 3.credibility 可信赖程度
K9*#H( $*H>n!& 4.audit of financial statements 财务报表
审计 cZ7b$MZ%9 *{)![pDYd 5.agreed-upon procedures 执行商定程序
wWflZ"% ca_8S8lv 6.high levels of assurance 高水平保证
LV 94i O ,[aL;v 7.compilation 编制
R@0ELxzA @]HV:7<q 8.reliability 可靠性
yREO;m|o pDlh^?cux 9.relevance 相关性
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vwzTrWA= 10.professional skepticism 职业谨慎
xTM&SVNbL_ R#bg{| 11.objectivity 客观性
q6{ %vd |[|X 12. professional competence 专业胜任能力
,Fg&<Be}Jx 9ffRY,1@ 13.Senior/CPA-in-charge 项目经理
FO}4~_W{ TR@$$RrU 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
v.v3HB8p 9#6ilF:F 16.the client 委托人
|_~BV&g,N Af0E_ 17.change
CPA 更换
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)11/BB\v 18.the existing CPA 现任注册
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:"O=/p+*Us $X~=M_W 19.the successor CPA 后任注册
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pGo5 s qr=U=oK 20.the preceding CPA前任
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Sop 21.issue the audit report 出具审计报告
:ykZ7X& +U%lWE% 22.expert 专家
Yjk A^e Ed*`d> 23.the board of directors 董事会
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YQX>)' 24.knowledge of the entity‘ s business 了解被审计单位情况
? *I9 AD?^.< 25.assess material misstatement risks评估重大错报风险
<k^9l6@ -3_kS/ 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
.#WF' oRWsi/Zf 27.a general knowledge of —— 初步了解―――的情况
Gh|1%g"gm pdnL~sv 28.a more knowledge of—— 进一步了解的情况
,%nmCetD@ 'Dk(jpYB 29.the prior year‘s working papers 以前年度
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-R7f/a8 KS(T%mk\ 30.minutes of meeting 会议纪要
~T4=Id 1<59)RiO> 31.business risks 经营风险
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oS,<2Z y'yaCf 34.management representations 管理层声明
J?%D4AeS]v <U,T*Ql1x 35.going concern assumption 持续经营假设
`8'T*KU B4|%E$1+ 36.audit plan 审计计划
$V~%$ 'pm2C6AC 37.significant audit areas 重点审计领域
LK:|~UV? dEe/\i'r9 38.error 错误
+Qc^A Ca1)>1Vz 39.fraud舞弊
3UN Jj&-` acGmRP9g 40.modified or additional procedures 修改或追加审计程序
~C!vfPC M;43F* 41.misappropriation of assets 侵占资产
?ST}0F00} -ZyFUGd% 42.transactions without substance 虚假交易
h0^V!.-5 ryn) 43.unusual pressures 异常压力
?pF;{ ]7u8m[@ 44.the suspected noncompliance 涉嫌存在违法行为
M $~h(3 U.^)|IHW 45.materialiy 重要性
v\MH;DW^Z m1[QD26 46.exceed the materiality level 超过重要性水平
GO?-z 0V {YGz=5 ^ 47.approach the materiality level 接近重要性水平
s)M2Z3>+ RD_;us@&&* 48.an acceptably low level 可接受水平
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+tV(8h4 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
|t]9RC.;7 yh0|f94m 50.misstatements or omissions 错报或漏报
&%*S +p cj8K% 51.aggregate 总计
Zi[)(agAT H|TzD"2N 52.subsequent events 期后事项
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pz$$K? s?6 7@\ 54.perform additional audit procedures 实施追加的审计程序
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; 55.audit risk 审计风险
+I Ze`M%n fFd9D=EW. 56.detection risk 检查风险
~<Lf@yu-{ ~F(+uJbO 57.inappropriate audit opinion 不适当的审计意见
iZSSd{jO Asn0&Ys4 58.material misstatement 重大的错报
=:g^_Hy zhCI+u4/qz 59.tolerable misstatement 可容忍错报
"yz\p, b?bYPN+ 60.the acceptable level of detection risk 可接受的检查风险
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93, 查看《
注会考试《审计》中的128个英文单词(二) 》
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