'_%`0p1 Ombvp; 1.audit
审计 2^fSC`! TN.&FDqC9 2.attestation 鉴证
^w~Utx4 .!Os'Y9[, 3.credibility 可信赖程度
_;u@xl= t**o<p#)f 4.audit of financial statements 财务报表
审计 J-Wphc!m }tPI#[cfK 5.agreed-upon procedures 执行商定程序
+\~Mx>Cn 7_]Bu<{f 6.high levels of assurance 高水平保证
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<_* Zl7m:b2M 7.compilation 编制
~MW_=6U nX-%qc" 8.reliability 可靠性
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Y 9~z7 9.relevance 相关性
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10.professional skepticism 职业谨慎
v1~`76^ Hbi2amfBu 11.objectivity 客观性
bId@V[9 Xw<N nvz6 12. professional competence 专业胜任能力
hFr?84sAd (ZHEPN 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
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yf7$m_$C' 15.recurring audit 连续审计
exL<cN $_NP4V8|z/ 16.the client 委托人
"jEf$] w65D;9/; 17.change
CPA 更换
注册会计师 nK5FPFz8 Oa|'wh ug 18.the existing CPA 现任注册
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4O** %!| XhxCOpO 19.the successor CPA 后任注册
会计师 -A17tC20J1 -P|st;?# 20.the preceding CPA前任
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nnPY8pdjSD U#U nM,3% 22.expert 专家
TEi~X2u c;pv< lX' 23.the board of directors 董事会
O6$d@r;EK] %wuD4PRK 24.knowledge of the entity‘ s business 了解被审计单位情况
uRfFPOYH hIv8A_>@` 25.assess material misstatement risks评估重大错报风险
V,qc[*_3 ]~1Xx:X- 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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+*aZ9g Uc?#E $X 28.a more knowledge of—— 进一步了解的情况
WVfwt.Y Vy7o}z` 29.the prior year‘s working papers 以前年度
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$Ea1M 30.minutes of meeting 会议纪要
f Nnemn@> qoXncdDHZ 31.business risks 经营风险
=~f\m:Y 1$#{om9 32.appropriateness 适当性
96FS-` kg^VzNX 33.accounting estimate 会计估计
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-x?I6>{ z[`OYwsW 35.going concern assumption 持续经营假设
bYKe5y= 3pF7}P 36.audit plan 审计计划
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;mAlF>6]\ M)JKe!0ad1 38.error 错误
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y]e[fZ`L hvO 40.modified or additional procedures 修改或追加审计程序
,'f^K!iA aF41?.s 41.misappropriation of assets 侵占资产
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Fb0r(vQ^ y9xvGr[l 44.the suspected noncompliance 涉嫌存在违法行为
Y%1 94fY$ +338z<'Z! 45.materialiy 重要性
qG<3H!Z!ky UqwU3 46.exceed the materiality level 超过重要性水平
;#Y'SK 4Nun-(q 47.approach the materiality level 接近重要性水平
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Z Y*Ra!]62 48.an acceptably low level 可接受水平
T{:~v+I= r&/M')}?Lw 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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",/7( 50.misstatements or omissions 错报或漏报
n LD1j cM hBOm* 51.aggregate 总计
a7@':Rb n 6^l|/\Y{ 52.subsequent events 期后事项
pRys 5/&v e"D%eFkDW 53.adjust the financial statements 调整财务报表
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^ zrF 2t,N9@u=UN 54.perform additional audit procedures 实施追加的审计程序
Ht9QINo je`Ysbe n 55.audit risk 审计风险
>2t.7UhDI ki6Lt 56.detection risk 检查风险
.US=fWyrb b$;qtfJG 57.inappropriate audit opinion 不适当的审计意见
8v }B-cS .<Rw16O 58.material misstatement 重大的错报
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64t'g ?yc{@| 59.tolerable misstatement 可容忍错报
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s`[7w d@XXqCR< 60.the acceptable level of detection risk 可接受的检查风险
)UCc! 2z9s$tp 查看《
注会考试《审计》中的128个英文单词(二) 》
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