Lm*LJ_+ B O%++0k; 1.audit
审计 Z
oNNM4M+ !irX[,e 2.attestation 鉴证
*F8uu. Eip~~2 3.credibility 可信赖程度
)ejXeg /4-eoTxy 4.audit of financial statements 财务报表
审计 J\dhi{0 dS;|Kl[Om 5.agreed-upon procedures 执行商定程序
`.
sIZku X $9D0;L 6.high levels of assurance 高水平保证
T`'3Cp$q ?D
)qgH 7.compilation 编制
1(;33),P8 K`_E>k 8.reliability 可靠性
XUqE5[O% /=U
v 9.relevance 相关性
C O%O<_C "w|k\1D 10.professional skepticism 职业谨慎
*(SBl}f4l {R{%Z 11.objectivity 客观性
IwgA A)H D16;6K
'{ 12. professional competence 专业胜任能力
VY&9kN 7quwc'! 13.Senior/CPA-in-charge 项目经理
E?q'|f qf&a<[p~ 14.audit engagement letter 业务约定书
1d@^,7MF- vV
N[bD< 15.recurring audit 连续审计
%"KWjwp ]MA)='~ 16.the client 委托人
DwrCysIK 'a{5}8+8 17.change
CPA 更换
注册会计师 h9n<ped`A; k;:u| s8NS 18.the existing CPA 现任注册
会计师
/h.3<HI."* 9B
;Sk]y 19.the successor CPA 后任注册
会计师 pu)9"Ad[ G \7tvNa,C 20.the preceding CPA前任
注册会计师 mlw BA
Ti $Q$d\Yvi 21.issue the audit report 出具审计报告
u/:Sf*;? &$z1Hz +l 22.expert 专家
6exlb: S| -{wC% 23.the board of directors 董事会
.idl@% 3^-)gK 24.knowledge of the entity‘ s business 了解被审计单位情况
Sl<-)a: eWk2YP! 25.assess material misstatement risks评估重大错报风险
NizJq*V> Rw=E_q{ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
~V-
o{IA <C`eZ}Qqv 27.a general knowledge of —— 初步了解―――的情况
:pjK\ z`:^e1vG
28.a more knowledge of—— 进一步了解的情况
rMFZ#38d ?d#(ian 29.the prior year‘s working papers 以前年度
工作底稿
<fxjj C`_D{r 30.minutes of meeting 会议纪要
BH*]OXW\ ?#c@Ag% 31.business risks 经营风险
zr9Pm6Rl &+{xR79+& 32.appropriateness 适当性
MmX[xk 257;@; 33.accounting estimate 会计估计
6)<o O( :Du{8rV 34.management representations 管理层声明
^Jpd9KK Fl>j5[kLZ 35.going concern assumption 持续经营假设
WIlS^?5I< ]
G&\L~P 36.audit plan 审计计划
~HI0<;r=eL |w]i$`3'I 37.significant audit areas 重点审计领域
CKt~#$ I% *ik)>c_ 38.error 错误
juYt = 00wH#_fm 39.fraud舞弊
g\nL
n# !3M!p& 40.modified or additional procedures 修改或追加审计程序
jtpN o~O l+X^x%EA 41.misappropriation of assets 侵占资产
CMjPp`rA pG=zGx4 42.transactions without substance 虚假交易
]
r+I D EMH}VigR 43.unusual pressures 异常压力
{ 3P!b|V> 8-6{MJ?F 44.the suspected noncompliance 涉嫌存在违法行为
[c%}L 3B GuDD7~qxY 45.materialiy 重要性
.shI%'
V s_?*R 46.exceed the materiality level 超过重要性水平
-;.fU44O[# BeCr){,3 47.approach the materiality level 接近重要性水平
[/^g) ^s: E0Xu9IW/A 48.an acceptably low level 可接受水平
b|'LtL$Y 1@@]h!>
k: 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
cwU6}*_zn Dp'af4+%$ 50.misstatements or omissions 错报或漏报
k)_#u;qmG T U6EE 51.aggregate 总计
~%q e, *g.,[a0 52.subsequent events 期后事项
kQcQi}e
[vJosbU; 53.adjust the financial statements 调整财务报表
fP*C*4#X O4 URr 54.perform additional audit procedures 实施追加的审计程序
]qQB+]WN EE{%hGb 55.audit risk 审计风险
9{&x-ugM 8[XNFFUZs 56.detection risk 检查风险
F<1'M#bl du TSU9 57.inappropriate audit opinion 不适当的审计意见
|0Kt@AJY $(hZw 58.material misstatement 重大的错报
16{;24 ,peFNpi 59.tolerable misstatement 可容忍错报
r8E!-r}rno v0
pEN\ 60.the acceptable level of detection risk 可接受的检查风险
8;bOw
eVJL|uI| 查看《
注会考试《审计》中的128个英文单词(二) 》
RR9s%>^ #`EMK