\*(A1Vk ^/H9`z; 1.audit
审计 Kpx(x0^2 YaWZOuxm 2.attestation 鉴证
9 K.B ROv(O;.Ty 3.credibility 可信赖程度
E5H0Yo.Wi n&4 4Acs[ 4.audit of financial statements 财务报表
审计 ^V1iOf: `o;E 5.agreed-upon procedures 执行商定程序
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B 6.high levels of assurance 高水平保证
\@3B%RW0 M$O*@]) 7.compilation 编制
:L E&p[^ g<@P_^vo 8.reliability 可靠性
>Fzs%]M PU"C('AP 9.relevance 相关性
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< 10.professional skepticism 职业谨慎
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K 11.objectivity 客观性
WFYbmfmV lhN2xg5x 12. professional competence 专业胜任能力
~eVq Fc 8~~*/oCoJt 13.Senior/CPA-in-charge 项目经理
,/XeG`vk }r+(Z.BHM 14.audit engagement letter 业务约定书
f<$>?o&y 3t*e|Ih&j5 15.recurring audit 连续审计
;AjY-w >l!#_a 16.the client 委托人
jgz} =tS1|_ 17.change
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注册会计师 W$I^Ej}>$ $CXMeY{tOo 18.the existing CPA 现任注册
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会计师 _~{Nco7T -_p +4tV 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
sv g`s,g ;VLv2J* 22.expert 专家
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s^ G>>`j2:y 23.the board of directors 董事会
/CE]7m,7~K _N-.=86* 24.knowledge of the entity‘ s business 了解被审计单位情况
nQ$4W ]z%X%wL 25.assess material misstatement risks评估重大错报风险
Zs(I]^w;d vLc7RL 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}Gpw6 HkP')= sa 27.a general knowledge of —— 初步了解―――的情况
?tf/#5t} BkH- d z 28.a more knowledge of—— 进一步了解的情况
{DI`HB[ "<e<0:: 29.the prior year‘s working papers 以前年度
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:skNEY]. o/;kzi 30.minutes of meeting 会议纪要
`Wes!>Vh! wa#$9p~Q 31.business risks 经营风险
o9j*Yz 2i~ tzo 32.appropriateness 适当性
/YyimG7 hJkSk;^ 33.accounting estimate 会计估计
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!Q |>Q]q 35.going concern assumption 持续经营假设
DR d|m<Z n%SR5+N" 36.audit plan 审计计划
$,/;QP} HP$GI 37.significant audit areas 重点审计领域
')bas#=uP rzR=% > 38.error 错误
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6 40.modified or additional procedures 修改或追加审计程序
efc<lSUR f>*D@TrU 41.misappropriation of assets 侵占资产
k2"DFXsv h~!KNF*XW 42.transactions without substance 虚假交易
B"07:sO J'Z!`R| 43.unusual pressures 异常压力
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U)f;*{U t#fbagTON 45.materialiy 重要性
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jI 1\[En/6 46.exceed the materiality level 超过重要性水平
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\!+#9sq0 )\k({S 48.an acceptably low level 可接受水平
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hD6Z 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
P,QI-, ,y>%m;jL 50.misstatements or omissions 错报或漏报
&D/@H1fBe 2j*+^&M/ 51.aggregate 总计
w%3R[Kdzk $jc&Tk# 52.subsequent events 期后事项
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$ykujyngS4 V5.=08L 54.perform additional audit procedures 实施追加的审计程序
R#n!1~ ( I}Fv4wlZG 55.audit risk 审计风险
;cFlZGw 6*{sZMG 56.detection risk 检查风险
C:?mOM#_ S4salpz 57.inappropriate audit opinion 不适当的审计意见
37F&s 4YT d 58.material misstatement 重大的错报
!"G|y4O kn^?.^dVX 59.tolerable misstatement 可容忍错报
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[ =k{ n! e 60.the acceptable level of detection risk 可接受的检查风险
/qKO9M5A M<%g )jn_ 查看《
注会考试《审计》中的128个英文单词(二) 》
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