Qz/=+A/4 :L\@+}{(c 1.audit
审计 x>Q#Bvy ~G"6^C:x 2.attestation 鉴证
;itz`9T
fmloh1{4 3.credibility 可信赖程度
N %0F[sY6 N$_Rzh"9rr 4.audit of financial statements 财务报表
审计 meIY00 gy* N)iv% 5.agreed-upon procedures 执行商定程序
\/lS!+~''] &4BN9`|: 6.high levels of assurance 高水平保证
k6*2=
xK~ m3,]j\ 7.compilation 编制
Kb4u)~S: vT[%*)` 8.reliability 可靠性
T.&^1q WWA 3 YRhqp"E 9.relevance 相关性
ot,<iE#za *+
Q,b ^N 10.professional skepticism 职业谨慎
2;6p2GNSh .s,hl(w, 11.objectivity 客观性
w3yI;P 1Rwk}wL 12. professional competence 专业胜任能力
5GpRN e
`_ [+y 13.Senior/CPA-in-charge 项目经理
JY%c< ~W`upx)j 14.audit engagement letter 业务约定书
_>&zhw2 %iF<
px?Vc 15.recurring audit 连续审计
9~>;sjJk [n66ZY#U] 16.the client 委托人
Pm;"Y!S< )e{~x
u 17.change
CPA 更换
注册会计师 v\f 41M7D sFB; /*C 18.the existing CPA 现任注册
会计师
l} h<2 (MbI8B> 19.the successor CPA 后任注册
会计师 <PJwBA %{ i}M&1E 20.the preceding CPA前任
注册会计师 3QGg; yjN|PqtSV 21.issue the audit report 出具审计报告
\!s0VEE #nn2odR 22.expert 专家
VN;Sz,1Z +h[$\_y 23.the board of directors 董事会
%.<w8ag B4&x?-0ZC 24.knowledge of the entity‘ s business 了解被审计单位情况
&.Yh_ |\Qr
cf 25.assess material misstatement risks评估重大错报风险
knF *~O :y b~v 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
f*kT7PJG VU)ywIs 27.a general knowledge of —— 初步了解―――的情况
;xwa,1] xae}8E 28.a more knowledge of—— 进一步了解的情况
Yc\;`C 0$* z 29.the prior year‘s working papers 以前年度
工作底稿
J;'?(xO3\ `<+D<x)(3 30.minutes of meeting 会议纪要
?u 9)
GJO[ [YJP 31.business risks 经营风险
3P'.)=} '{U56^b] 32.appropriateness 适当性
j3z&0sc2(0 2{**bArV 33.accounting estimate 会计估计
_Z5l
Nu aI+:rk^ 34.management representations 管理层声明
8|V6Rg A% Uj6R?E{Jt 35.going concern assumption 持续经营假设
_<kE32Bb hRGK W 36.audit plan 审计计划
Wc03Sv&FZ IN`05 Q 37.significant audit areas 重点审计领域
U*v//@WbH u`K+0^)T` 38.error 错误
;c<:"ad( QoI@/
jLj 39.fraud舞弊
CI$F#j g:e| 40.modified or additional procedures 修改或追加审计程序
yq\)8Fe A$fd
6+{ 41.misappropriation of assets 侵占资产
LK/gG6n5M0 '_@=9 \< 42.transactions without substance 虚假交易
<}N0y*m rWi9'
6 43.unusual pressures 异常压力
BJ~Q\Si6 yBht4"\Al 44.the suspected noncompliance 涉嫌存在违法行为
6+m) fy9{W @E3p 45.materialiy 重要性
#C4 c3i|q@ k 46.exceed the materiality level 超过重要性水平
9v<BO$
,a @5Ril9J[b 47.approach the materiality level 接近重要性水平
qs 52)$ BalOph4M[ 48.an acceptably low level 可接受水平
`=b*g24z[N IS]0 3_uQ 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
2%1g% QRw306 50.misstatements or omissions 错报或漏报
W[j =!o RYS]b[-xZz 51.aggregate 总计
Z(*nZT, CG$S? 52.subsequent events 期后事项
~ $!eB/6ty _N9yC\ 53.adjust the financial statements 调整财务报表
Pw
hs`YGMF Y5cUOfYT 54.perform additional audit procedures 实施追加的审计程序
$:/y5zi 9%kY8#%SV 55.audit risk 审计风险
{3`#? q^o' c{rX7+bN 56.detection risk 检查风险
X&
O
o1y m{(D*Vuqd 57.inappropriate audit opinion 不适当的审计意见
R b\=\ bq<QUw=]q& 58.material misstatement 重大的错报
I?s)^' hH )jX`Ta 59.tolerable misstatement 可容忍错报
p0`Wci k[y{&f, 60.the acceptable level of detection risk 可接受的检查风险
-H'_%~OV( .'5yFBS 查看《
注会考试《审计》中的128个英文单词(二) 》
ZUAWSJ,s qC.jXU?rO