,O@xv ?j^[7 1.audit
审计 K|-?1)Um 9]AiaV9 2.attestation 鉴证
o#KGENd x/NR_~Rnk 3.credibility 可信赖程度
TO.71x| pu(a&0 4.audit of financial statements 财务报表
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D_T (R_#lRaQ 5.agreed-upon procedures 执行商定程序
5c btMNP ^`Tns6u> 6.high levels of assurance 高水平保证
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=UUD& 7.compilation 编制
Ih*}1D)7 @V/Lqia 8.reliability 可靠性
;2||g8' 4Gl0h'!( 9.relevance 相关性
;P9P2&c8c W]!{Y'G 10.professional skepticism 职业谨慎
\ltA&}! s)#8>s - 11.objectivity 客观性
`6KTQk' ecK{+Z'G 12. professional competence 专业胜任能力
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E cd36f26`"w 13.Senior/CPA-in-charge 项目经理
Y$0Y_fm% tAfdbt 14.audit engagement letter 业务约定书
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XeD9RMT T:ye2yg 16.the client 委托人
}]1=?:tX% +u1meh3u 17.change
CPA 更换
注册会计师 `=A*ei5 =%,;=4w 18.the existing CPA 现任注册
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0GR\iw$[J 6iwIEb 19.the successor CPA 后任注册
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21.issue the audit report 出具审计报告
d\aarhD8* Si,[7um 22.expert 专家
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s!.U[T@ ViV"+b#gu 23.the board of directors 董事会
,3_;JT"5 lv_|ws 24.knowledge of the entity‘ s business 了解被审计单位情况
)i&z!|/2 Z%3] 25.assess material misstatement risks评估重大错报风险
v)|[= 2}Dd{kC- 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
'=!@s1;{[; 7cx~?xk <m 27.a general knowledge of —— 初步了解―――的情况
(are2!Oq p F\~T> 28.a more knowledge of—— 进一步了解的情况
<rUH\z5cP lWS@<j 29.the prior year‘s working papers 以前年度
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f, 9jK9/$ 4`F(RweGx 30.minutes of meeting 会议纪要
`Tt}:9/3 [%(}e1T( 31.business risks 经营风险
cstSLXD <7HVkAa 32.appropriateness 适当性
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:[:5^R 33.accounting estimate 会计估计
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^R* _Q,o# uP<w rlW 35.going concern assumption 持续经营假设
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cjzhuH/y ji(W+tQ2Y' 37.significant audit areas 重点审计领域
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pKDP1S#< KK;3<kX 39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序
yidUtSv=, M,]C(f> 41.misappropriation of assets 侵占资产
b_=$W WAPN,WuW 42.transactions without substance 虚假交易
)i8Hdtn [+0rlmB 43.unusual pressures 异常压力
Z;kRQ F"2v5F@ 44.the suspected noncompliance 涉嫌存在违法行为
?>b>LDpx? n4Fh*d ixg 45.materialiy 重要性
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D "]M:+mH{] 46.exceed the materiality level 超过重要性水平
c$?(zt; yl|?+ 47.approach the materiality level 接近重要性水平
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6lNi [{.e1s<EK 48.an acceptably low level 可接受水平
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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
pME17 af Ay7I_"% 50.misstatements or omissions 错报或漏报
<a/TDW 4yhan/zA 51.aggregate 总计
5\RTy}w3x r':wq 52.subsequent events 期后事项
'n`+R~Kkh 6"@+Jz 53.adjust the financial statements 调整财务报表
.!uXhF' eQh@.U*S) 54.perform additional audit procedures 实施追加的审计程序
{)j~5m.,/o MD(?Wh 55.audit risk 审计风险
[RtTi<F^ 6&8 ([J 56.detection risk 检查风险
l*^J}oY KU,KEtf 57.inappropriate audit opinion 不适当的审计意见
r{y&}gA kev|AU (WX 58.material misstatement 重大的错报
Rf *we+ H4%2"w6|! 59.tolerable misstatement 可容忍错报
~JjL411pG (Fc\*Vn 60.the acceptable level of detection risk 可接受的检查风险
Dep.Qfv{- C\%T|ZDE 查看《
注会考试《审计》中的128个英文单词(二) 》
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