0BC@wV U%@PY9# 1.audit
审计 F7=9> , `C>h]H( 2.attestation 鉴证
#!Cg$6%x9 )W\)kDh! 3.credibility 可信赖程度
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7]o[ 4.audit of financial statements 财务报表
审计 _|C3\x1c rd->@s|4mT 5.agreed-upon procedures 执行商定程序
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HFF 6.high levels of assurance 高水平保证
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HHx:s2G 7.compilation 编制
gaXo)o S DLbP$&o 8.reliability 可靠性
P[ o"%NZ' VDnrm* 9.relevance 相关性
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9ws 10.professional skepticism 职业谨慎
'QE8 rwDLBpk 11.objectivity 客观性
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tx9D 12. professional competence 专业胜任能力
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gJV< qY-aR; 13.Senior/CPA-in-charge 项目经理
.'M.yE~5J 2Di~}* 9& 14.audit engagement letter 业务约定书
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8Mt/P 15.recurring audit 连续审计
.K~V DUu i%133in 16.the client 委托人
? /!Fv/ R,D/:k'~k 17.change
CPA 更换
注册会计师 {($m LfC4 DH\Ox>b= 18.the existing CPA 现任注册
会计师
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注册会计师 jF6Q:`k yzfiH4 21.issue the audit report 出具审计报告
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U3>I^Y 22.expert 专家
wOL%otEf O8hx}dOjA 23.the board of directors 董事会
{0j,U\ kb $]?pAqU\ 24.knowledge of the entity‘ s business 了解被审计单位情况
^e "4@O" jR1^e$ 25.assess material misstatement risks评估重大错报风险
5%( N''xdz3Z 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
=4q 5KI wa[J\lW 27.a general knowledge of —— 初步了解―――的情况
Onqapm0 =KR^0<2r 28.a more knowledge of—— 进一步了解的情况
C,;<SV2# \t{4pobo 29.the prior year‘s working papers 以前年度
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B_Wig2xH0 MV<)qa T 30.minutes of meeting 会议纪要
7oLl RU ~*h)`uM 31.business risks 经营风险
9J%O$sF ?}^ y6 32.appropriateness 适当性
mn1!A`$ :fX61S6) 33.accounting estimate 会计估计
ly!3~W uF%N`e^S 34.management representations 管理层声明
\zcSfNE LkeYzQH/l 35.going concern assumption 持续经营假设
aEQrBs 2:.$:wS 36.audit plan 审计计划
`o_i+?E X%!?\3S 37.significant audit areas 重点审计领域
3|e~YmZx cJT_Qfxx 38.error 错误
LCRWC`%& ,EH-Sf2Cb 39.fraud舞弊
'lC=k7@x 5FJ%"5n& 40.modified or additional procedures 修改或追加审计程序
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w(; L) _ VdB 41.misappropriation of assets 侵占资产
mFpj@=^_G iw(`7(* 42.transactions without substance 虚假交易
N+R{&v7=F% =*4^Dtp 43.unusual pressures 异常压力
VKXB)-'L %,N-M]Jf 44.the suspected noncompliance 涉嫌存在违法行为
pOy(XUV9O 2DZ&g\| 45.materialiy 重要性
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ieEtC,U 46.exceed the materiality level 超过重要性水平
(s1iYK 2#`d:@r 47.approach the materiality level 接近重要性水平
h9A=20fj M+=q"#& 48.an acceptably low level 可接受水平
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4e}% 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
Hb!A\;> dZ,7q_r,~ 50.misstatements or omissions 错报或漏报
l 9rN!Q| 4mGRk)hk:> 51.aggregate 总计
1{xkAy0 $H,9GIivD 52.subsequent events 期后事项
u7wZPIC{_ {=^<yK2q 53.adjust the financial statements 调整财务报表
w@N)Pu mh_GYzd 54.perform additional audit procedures 实施追加的审计程序
\<=.J`o{ j,_{f =3; 55.audit risk 审计风险
|[bQJ<v6 DqH]F S?] 56.detection risk 检查风险
)6he;+ G)5Uiu:^X 57.inappropriate audit opinion 不适当的审计意见
A.P*@}9 (yeN> x}_ 58.material misstatement 重大的错报
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WD@= 59.tolerable misstatement 可容忍错报
z\IZ5' \y/0)NL\ 60.the acceptable level of detection risk 可接受的检查风险
/P{'nI 1$c[G}h 查看《
注会考试《审计》中的128个英文单词(二) 》
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