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[b'fz 1.audit
审计 "+_0idpF ;c}];ZU3G 2.attestation 鉴证
~;` #{$/C& ybkN^OEJ 3.credibility 可信赖程度
D.f=!rT7E7 b@Cvs4 4.audit of financial statements 财务报表
审计 aP gG+tu v}i}pQ\DK 5.agreed-upon procedures 执行商定程序
Czn7,KE8X Rl8-a8j$f. 6.high levels of assurance 高水平保证
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1=pV$CJ *4E,|IJ 7.compilation 编制
BO|Jrr> N<WFe5 8.reliability 可靠性
gd*?kXpt 6;DPGx 9.relevance 相关性
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I'hQbLlG gw^+[}U# 11.objectivity 客观性
/;1FZ<zU p,/^x~m3a 12. professional competence 专业胜任能力
,vj^AXU C~*m&,@TT^ 13.Senior/CPA-in-charge 项目经理
95/C4q ?0X.Ith^. 14.audit engagement letter 业务约定书
|Rc#Q<Vh| PHkvt!uH 15.recurring audit 连续审计
'cv/"26# DFMWgBL 16.the client 委托人
Pe.D[]S )ej8vm 17.change
CPA 更换
注册会计师 I5,Fh> y-mmc}B>N 18.the existing CPA 现任注册
会计师
^8)d8?} HYS7=[hv6 19.the successor CPA 后任注册
会计师 Uan;}X7@ 1A`u0Y$g 20.the preceding CPA前任
注册会计师 =v8q ;uy/Vc5,Y 21.issue the audit report 出具审计报告
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22.expert 专家
~JJv 2 D? ($R9t 23.the board of directors 董事会
tx.sUu6 x8[8z^BV?e 24.knowledge of the entity‘ s business 了解被审计单位情况
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tZ9+LL UT -=5 25.assess material misstatement risks评估重大错报风险
+?8nY.~,' Nf1l{N 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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`wi=( 27.a general knowledge of —— 初步了解―――的情况
%PpB$ PuWF:'w r 28.a more knowledge of—— 进一步了解的情况
6O}r4* /D12N'VaE 29.the prior year‘s working papers 以前年度
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SFHa(JOS btOC\bUMfD 30.minutes of meeting 会议纪要
oKUJB.PF 97lwPjq 31.business risks 经营风险
iiu\_ a=0b Q["}U7j 32.appropriateness 适当性
hikun2 AbB%osz}Ed 33.accounting estimate 会计估计
<_+8 c{G J<2N~$ 34.management representations 管理层声明
@S{,g;8 y(HR1vQ;Z 35.going concern assumption 持续经营假设
OtJS5A <H.Ml>q:r 36.audit plan 审计计划
$ _zdjzT 2IGAZ%% 37.significant audit areas 重点审计领域
<B)lV'!Bd q8U]Hyp(` 38.error 错误
/2c?+04+ JSM{|HJxh 39.fraud舞弊
_+GCd8d qhogcAvE 40.modified or additional procedures 修改或追加审计程序
#8'%CUF*<8 !cfn%+0 41.misappropriation of assets 侵占资产
'vXrA pl%ag~i5 42.transactions without substance 虚假交易
LWY`J0/ :)+cI?\# 43.unusual pressures 异常压力
]5^u^ SkY|.w. 44.the suspected noncompliance 涉嫌存在违法行为
%9IM|\ulp ?wmr~j 45.materialiy 重要性
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aw(P@9] JI.ad_IR 47.approach the materiality level 接近重要性水平
$]O\Ryf6 X{)M}WO+r 48.an acceptably low level 可接受水平
>LjvMj ] .; :[sv) 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
ce@(Ct vJYy` k^Y 50.misstatements or omissions 错报或漏报
KNV$9&Z &AW?!rH 51.aggregate 总计
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R!:1{1 IKpNc+;p 53.adjust the financial statements 调整财务报表
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K;/1 !x>P]j7A}Y 54.perform additional audit procedures 实施追加的审计程序
MLUq"f~ N vQA: \! 55.audit risk 审计风险
BONM:(1 WO]dWO6Mm 56.detection risk 检查风险
)5B90[M|t " 4s,a 57.inappropriate audit opinion 不适当的审计意见
QQqWJq~ zc(-dMlK 58.material misstatement 重大的错报
o#G7gzw) KVJiCdg- 59.tolerable misstatement 可容忍错报
r3#H]c !IP[C?(nB 60.the acceptable level of detection risk 可接受的检查风险
I9_tD@s"( QGfU: 查看《
注会考试《审计》中的128个英文单词(二) 》
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