}TZ5/zn.Dw `MgR/@%hr 1.audit
审计 R<gC,eV<= zn T85#]\@ 2.attestation 鉴证
%6}S'yL v2dCkn / 3.credibility 可信赖程度
pCz;km 2roPZj 4.audit of financial statements 财务报表
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5G3uN+\ 5.agreed-upon procedures 执行商定程序
)>atoA bh&,*Y6= 6.high levels of assurance 高水平保证
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7.compilation 编制
6y,M+{ 5#.uA_Fov 8.reliability 可靠性
22\Buk}? )EYsqj 9.relevance 相关性
n*^g^gp oh`I$ 10.professional skepticism 职业谨慎
O`O{n_o^u $jb 0/ 11.objectivity 客观性
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+(5 H$O{h 12. professional competence 专业胜任能力
@5H1Ni5/o@ Z&=K+P 13.Senior/CPA-in-charge 项目经理
p#O#MN* J"8bRp=/| 14.audit engagement letter 业务约定书
y6'Fi(2yw a\\B88iRRZ 15.recurring audit 连续审计
+15j^ Az UM7Ft" 16.the client 委托人
!W/O g 5n v@;:aN 17.change
CPA 更换
注册会计师 p2PD';" FyYQ4ov0&o 18.the existing CPA 现任注册
会计师
9U6y<X ?L#C'Lz2+ 19.the successor CPA 后任注册
会计师 2](R} ]DdD
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注册会计师 MC/$:PV N10'./c K 21.issue the audit report 出具审计报告
^aDos9SyV jK\2y|&&c 22.expert 专家
kf0zL3| a=k+:=%y 23.the board of directors 董事会
.G1NY1\ !,Wd$UK 24.knowledge of the entity‘ s business 了解被审计单位情况
3 S:}fPR 1j6ZSE/*| 25.assess material misstatement risks评估重大错报风险
q|om^:n. SY["(vP%# 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
+Bv{A3E9 o(>!T=f 27.a general knowledge of —— 初步了解―――的情况
'/SMqmi kjN9(&D 28.a more knowledge of—— 进一步了解的情况
ppVjFCv0< LLg ']9 29.the prior year‘s working papers 以前年度
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@g[p>t> * 4r-jpVN~ 30.minutes of meeting 会议纪要
u.0Z)j}N 7'j?GzaQ+ 31.business risks 经营风险
eg)=^b C;wN>HE 32.appropriateness 适当性
}f^r@3Cb3 OCo=h|qBp 33.accounting estimate 会计估计
X.xp'/d 1[J&^@t[h6 34.management representations 管理层声明
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~MyP4x/ 29u"\f a 36.audit plan 审计计划
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dI-=0v-| 38.error 错误
s[h'W~ 2#@S6zc 39.fraud舞弊
Pp:(PoH "Z }'u2%\m 40.modified or additional procedures 修改或追加审计程序
h(] O;a- CCp{ZH s 41.misappropriation of assets 侵占资产
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m? iYHD:cg)~ 42.transactions without substance 虚假交易
]&yO>\MgJB w@nN3U+ 43.unusual pressures 异常压力
Ws4aCH 1 #It{B 44.the suspected noncompliance 涉嫌存在违法行为
:doP66["! +kH*BhSj 45.materialiy 重要性
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Q'V JE9|;A 47.approach the materiality level 接近重要性水平
>6=yxCJ 5IBe;o 48.an acceptably low level 可接受水平
ai`fP{WlX "Hg.pDNZ 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
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D^04b<O<x QT9(s\u 51.aggregate 总计
G#Nh)ff &y mfA{s 52.subsequent events 期后事项
0DIaXdOdW+ 2hw3+o6 53.adjust the financial statements 调整财务报表
4bhm1Q |`U^+Nf 54.perform additional audit procedures 实施追加的审计程序
aQMET~A: bh6Mh<+ 55.audit risk 审计风险
_|wgw^.LJ] UALwr>+VJ 56.detection risk 检查风险
^EjZ.#2l; \QBODJ1 57.inappropriate audit opinion 不适当的审计意见
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g>_6O[;t% 59.tolerable misstatement 可容忍错报
E6NkuBQ(( 7X2g"2\Wm 60.the acceptable level of detection risk 可接受的检查风险
"|]'\4UdzQ K:V_,[gO 查看《
注会考试《审计》中的128个英文单词(二) 》
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