f/670Acv i}/Het+( 1.audit
审计 eL1)_M;{ `4-m$ab 2.attestation 鉴证
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tJV> 3.credibility 可信赖程度
[8'^" jE2EoQi, 4.audit of financial statements 财务报表
审计 JOo+RA5d ,!QtViA7 5.agreed-upon procedures 执行商定程序
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p!t_y|SX 8 Y))/]R 6.high levels of assurance 高水平保证
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:_:o% \u*[mrX_B: 9.relevance 相关性
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iOcl*$ 10.professional skepticism 职业谨慎
a,eEP43dn ;v5Jps2^] 11.objectivity 客观性
GI%9Tif ]<k+a-Tt 12. professional competence 专业胜任能力
v+W4wD /Zg4JQ~ 13.Senior/CPA-in-charge 项目经理
+J3Y}A4W3X 5P[urOvV 14.audit engagement letter 业务约定书
NBD1k; W?gelu] 15.recurring audit 连续审计
TTJj=KPA XnB-1{a1 16.the client 委托人
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CPA 更换
注册会计师 %=)%$n3=-M Ee^>Q*wahw 18.the existing CPA 现任注册
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GHFYIor q>m[vvt" 19.the successor CPA 后任注册
会计师 m0N{%Mf- Hv</Xam 20.the preceding CPA前任
注册会计师 r85j/YK {j%7/T{ 21.issue the audit report 出具审计报告
>2mV{i& vk<4P;A(G 22.expert 专家
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w .[o`TlG% 23.the board of directors 董事会
O)INM wRJ`RKJ-T 24.knowledge of the entity‘ s business 了解被审计单位情况
)D"2Q: *l)}o4-$ 25.assess material misstatement risks评估重大错报风险
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QK"r7f/ 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
XhmUtbs Wb;D9Z 27.a general knowledge of —— 初步了解―――的情况
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2Zr,@LC :`Xg0J+P 30.minutes of meeting 会议纪要
T&->xef= U,V+qnS 31.business risks 经营风险
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3 @"n]v)[4 32.appropriateness 适当性
R/kF,}^F *#j_nNM4 33.accounting estimate 会计估计
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z0?IQzR^T qsdgG1< 35.going concern assumption 持续经营假设
WNF#eM?[a 8UXtIuQ 36.audit plan 审计计划
0xc|Wn> z)%]#QO 37.significant audit areas 重点审计领域
0?=a$0_C S&NWZ:E3[ 38.error 错误
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N]&:xd5 @k\npFKQm 40.modified or additional procedures 修改或追加审计程序
{=9"WN 4MP8t@z 41.misappropriation of assets 侵占资产
y0,>_MS .DHQJ|J-1 42.transactions without substance 虚假交易
MGH2z: qD{~QHDa 43.unusual pressures 异常压力
d*l2x[8}g- F87c?Vh)K 44.the suspected noncompliance 涉嫌存在违法行为
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46.exceed the materiality level 超过重要性水平
'EG/)0t` "6>+IF 47.approach the materiality level 接近重要性水平
]r>m{"~E fzzk#jU 48.an acceptably low level 可接受水平
~r&+18Z; |};-.}u^`h 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
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FOB0= 50.misstatements or omissions 错报或漏报
O#Ho08*Xn #^xj"}o@ 51.aggregate 总计
8j}o\!H ]4]AcJj 52.subsequent events 期后事项
x2tcr+o }B&+KO) 53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序
<STE~ZmO /]9(InM9/ 55.audit risk 审计风险
S.!K -AwkP 56.detection risk 检查风险
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nsLQY 57.inappropriate audit opinion 不适当的审计意见
ex8}./mjJ (;(2n;i[M 58.material misstatement 重大的错报
iO 7s zi op61-:q/ 59.tolerable misstatement 可容忍错报
k<y~n*{_ afd.v$63 60.the acceptable level of detection risk 可接受的检查风险
;Hn>Ew x| r# 查看《
注会考试《审计》中的128个英文单词(二) 》
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