y!R9)=/M )dEcKH<# 1.audit
审计 ;pOV; q3j 5=p<"*zJ 2.attestation 鉴证
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- x3i 1uG)U)y/Q 4.audit of financial statements 财务报表
审计 Z02EE-A T<Qa`|5> 5.agreed-upon procedures 执行商定程序
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3vY 8'TIDu 6.high levels of assurance 高水平保证
%Ny1H/@Q1+ 0]MD?6- 7.compilation 编制
yENAc sv '/0e!x/8 8.reliability 可靠性
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2Dgul _nxu8g] 9.relevance 相关性
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s?->2gxhx 10.professional skepticism 职业谨慎
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8e>+ 11.objectivity 客观性
h4hp5M ~7g$TAe{ 12. professional competence 专业胜任能力
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6|3 X*Orn 13.Senior/CPA-in-charge 项目经理
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,=kh ,C0y3pL 14.audit engagement letter 业务约定书
vJVh%l+ #=ij</ 15.recurring audit 连续审计
_!Tjb^ ^*B@= 16.the client 委托人
Pw7uxN` 6o9&FU 17.change
CPA 更换
注册会计师 Df *<3G KECW~e` 18.the existing CPA 现任注册
会计师
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& [g} %VR{<{3f 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
W_ Hoa*~ 1x\k:2U 22.expert 专家
_G.!^+)kEm em )%U 23.the board of directors 董事会
|/%5~=%7 jA^Dk$ 24.knowledge of the entity‘ s business 了解被审计单位情况
0a<h,s0"2 a'Zw^g 25.assess material misstatement risks评估重大错报风险
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{h/ 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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2f*!r 27.a general knowledge of —— 初步了解―――的情况
P2C>IS M3F1O6=4j 28.a more knowledge of—— 进一步了解的情况
"zQ<)Q]U c$BH`" <* 29.the prior year‘s working papers 以前年度
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/]-yZ0hX0O ]SPuNBsy) 30.minutes of meeting 会议纪要
wqV"fZA\] +Ig%h[1a 31.business risks 经营风险
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P, Ty~z%=H 32.appropriateness 适当性
Zby3.=.e birc&< 33.accounting estimate 会计估计
IEP|j;~* oqhJ2 34.management representations 管理层声明
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&=n/h5e0t& `^'fS@VA 36.audit plan 审计计划
r7R.dD/. p9u'nDi 37.significant audit areas 重点审计领域
cZ)mp`^n7 j&Xx{ 4v 38.error 错误
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yZgWFf.X w4}Q6_0v 41.misappropriation of assets 侵占资产
6<QC|>p N|>JLZ> 42.transactions without substance 虚假交易
Tbv w?3 rWDD$4y 43.unusual pressures 异常压力
*l"CIG' 6aHD?a o 44.the suspected noncompliance 涉嫌存在违法行为
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HQ7g0:-^a> ~I;x_0iY4 47.approach the materiality level 接近重要性水平
Ev7v,7`z `aG_ m/7| 48.an acceptably low level 可接受水平
fsw[R0B Aaq%'07ihW 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
]d7A|)q u7RlxA: 50.misstatements or omissions 错报或漏报
qhcx\eD:? pOn &D 51.aggregate 总计
S$$SLy:P _Z9d.- 52.subsequent events 期后事项
}+pwSjsno ry=8Oq&[~ 53.adjust the financial statements 调整财务报表
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}L=2 <; ?1#ok 55.audit risk 审计风险
z~~pH9=c2 <Lxp t 56.detection risk 检查风险
!u8IZpf 9*K-d'm 57.inappropriate audit opinion 不适当的审计意见
PLz+%L;{ UQ;2g\([ 58.material misstatement 重大的错报
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-qaO$M^Q @{_X@Wv4iV 60.the acceptable level of detection risk 可接受的检查风险
O< /b]<[ $MwBt 查看《
注会考试《审计》中的128个英文单词(二) 》
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