=$HzEzrw 8]0^OSS 1.audit
审计 tDi<n} O6`@'N>6P 2.attestation 鉴证
AVi|JY)> 4'{j'kuv 3.credibility 可信赖程度
ON=xn|b4 MZ{)`7acR\ 4.audit of financial statements 财务报表
审计 ;a68>5Lm* O9opX\9 5.agreed-upon procedures 执行商定程序
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Xdjxt?* W2n%D& PE 7.compilation 编制
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u~G,=n yXDf;`J 9.relevance 相关性
%DiZ&}^Ck }ulFW]A^7 10.professional skepticism 职业谨慎
bJ9>,,D )9Jt550( 11.objectivity 客观性
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O45 TIS}'c'C 12. professional competence 专业胜任能力
fx9c1h9s ed&, 13.Senior/CPA-in-charge 项目经理
Y2Tg>_:t u%&zY97/ 14.audit engagement letter 业务约定书
VDscZt)y8 4).q+{#k 15.recurring audit 连续审计
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pO"V9[p] 16.the client 委托人
Yh4e\]ql~N +lE 9*Gs_$ 17.change
CPA 更换
注册会计师 b-ZvEDCR 8TuOf(qE 18.the existing CPA 现任注册
会计师
6tP^_9njy wWwY.}j 19.the successor CPA 后任注册
会计师 @ij}|k%* [
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注册会计师 oZ!rK/qoA p7|~x@q+ 21.issue the audit report 出具审计报告
n-p|7N '*W/Bett 22.expert 专家
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mCBcbN 23.the board of directors 董事会
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LR}b^QU7 25.assess material misstatement risks评估重大错报风险
{ImZ><xe/ EpS"NQEe 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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J,k9?nkY / GtbIw 28.a more knowledge of—— 进一步了解的情况
6f0 WN iYBs ) 29.the prior year‘s working papers 以前年度
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_v<EFal /O+,vRw\A 30.minutes of meeting 会议纪要
k_$w+Q u|APx8?"o 31.business risks 经营风险
`2Vc*R ~-JkuRJ\ 32.appropriateness 适当性
03[(dRK>= e<>(c7bF 33.accounting estimate 会计估计
K@`F*^A}V HLa|ycB% 34.management representations 管理层声明
zR">'bM: =((#k DrN 35.going concern assumption 持续经营假设
%6HDLG6@^} r6QNs1f~. 36.audit plan 审计计划
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QbN wF[^?K ' 37.significant audit areas 重点审计领域
79=w]y T/UhZ4(V 38.error 错误
ma vc$!y /N]?>[<NW 39.fraud舞弊
[@_}BZk x-mRPH 40.modified or additional procedures 修改或追加审计程序
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! b\ F(.8 41.misappropriation of assets 侵占资产
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wSBDJvI 42.transactions without substance 虚假交易
OcwD<Xy ) j_g*< 43.unusual pressures 异常压力
Z@=#ry .{*V^[. 44.the suspected noncompliance 涉嫌存在违法行为
E_MGejm@ Y }aa6 45.materialiy 重要性
[0w@0?[ he;&KzEu 46.exceed the materiality level 超过重要性水平
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/MO|q +K])&}Dw 48.an acceptably low level 可接受水平
A90oX1l EQET:a:g 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
MyXgp>?~T *am.NH\ 50.misstatements or omissions 错报或漏报
^?VYE26 {Ug?k<h7| 51.aggregate 总计
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!Y8us" 2xN1=ug 53.adjust the financial statements 调整财务报表
HY4X;^hF k,LeBCqGcb 54.perform additional audit procedures 实施追加的审计程序
4N|^Joi ]'3e#Cqeh 55.audit risk 审计风险
J]^)vxm3 y'(l]F1] 56.detection risk 检查风险
h/j+b.| sk.<|-(o 57.inappropriate audit opinion 不适当的审计意见
SxdH%agM a$y=+4L 58.material misstatement 重大的错报
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k4FxdX hiZE8?0+~N 60.the acceptable level of detection risk 可接受的检查风险
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1/XpR 查看《
注会考试《审计》中的128个英文单词(二) 》
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