9>[$;> <qv:7@ 1.audit
审计 5b|_?Em7 njvmf*A?S 2.attestation 鉴证
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.G*C 3.credibility 可信赖程度
1.jW^sM u3ce\ 4.audit of financial statements 财务报表
审计 3}Uae#oy 4sROMk=l 5.agreed-upon procedures 执行商定程序
5?6ATP:[ /:C"n|P7Z 6.high levels of assurance 高水平保证
}2JSa8 [(UQQa=+ 7.compilation 编制
a Se.]_ oX!s u 8.reliability 可靠性
%~$4[,= 3$WK%"%T 9.relevance 相关性
BKV vu}V(o +O9l@X$l= 10.professional skepticism 职业谨慎
vhKeW(z sveFxI 11.objectivity 客观性
F~<$E*&h@ .RoO6:T6 12. professional competence 专业胜任能力
>TK`s@jdSV eN,m8A`/S 13.Senior/CPA-in-charge 项目经理
cUS2*7h .8fOc.h8h 14.audit engagement letter 业务约定书
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3 Vv6xVX 15.recurring audit 连续审计
qlDLZ. #N,\c@Gy 16.the client 委托人
wBCnP OJ]{FI 17.change
CPA 更换
注册会计师 Awe\KJ^` i~k?k.t8 18.the existing CPA 现任注册
会计师
r\_aux^z dk;Ed 19.the successor CPA 后任注册
会计师 (7-K4j` YHCXVu<.b 20.the preceding CPA前任
注册会计师 vjbot^W9 aLhTaB-va 21.issue the audit report 出具审计报告
vT3LhN+1 ~5]AXi'e~ 22.expert 专家
@WFjM `4Nc(aUr 23.the board of directors 董事会
b\H(Lq17 WV?iYX! 24.knowledge of the entity‘ s business 了解被审计单位情况
-hhE`Y 9-p d{Z~l 25.assess material misstatement risks评估重大错报风险
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! t_P1a0Zu 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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bE 2c9@n9Vx3a 27.a general knowledge of —— 初步了解―――的情况
s7df<dBC _BcB@a 28.a more knowledge of—— 进一步了解的情况
iHQFieZ.E @yobT,DXi 29.the prior year‘s working papers 以前年度
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69q8t*%O "ZT=[&2 30.minutes of meeting 会议纪要
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Tz%l9aC 31.business risks 经营风险
2NE/ZqREg 8v(Xr}q,r 32.appropriateness 适当性
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33.accounting estimate 会计估计
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34.management representations 管理层声明
FKL}6W: %'^m6^g; 35.going concern assumption 持续经营假设
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+(G) VVCCPK^< 36.audit plan 审计计划
ls#O0 ilFM+x@ 37.significant audit areas 重点审计领域
{"4t`dM `b9oH^}n j 38.error 错误
*Q51'?y 15 nc 39.fraud舞弊
;x+4jpH]B x40R)Led 40.modified or additional procedures 修改或追加审计程序
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KT`/d I0)iC[s8; 41.misappropriation of assets 侵占资产
:!{aey 'fK_J}+P 42.transactions without substance 虚假交易
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ZQFr'* hRc\&+#/ 43.unusual pressures 异常压力
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FcfN]! UP, 0`fh(y 45.materialiy 重要性
!j7b7<wR vi lNl| 46.exceed the materiality level 超过重要性水平
& qd:o} nC>#@*+jK 47.approach the materiality level 接近重要性水平
}3)$aI_ = ng\ 48.an acceptably low level 可接受水平
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]z--wu #1m!,tC 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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zuPE,h 50.misstatements or omissions 错报或漏报
-Ca.:zX =PO/Q|-v? 51.aggregate 总计
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%tQIKjsVaY Prjl ;[I} 53.adjust the financial statements 调整财务报表
zxwpS 9';0vrFeM 54.perform additional audit procedures 实施追加的审计程序
+{Q\B}3cj1 'OF)`5sj 55.audit risk 审计风险
_$Z46wHmB B_}=v$ 56.detection risk 检查风险
{9C(\i + fI}-?@ 57.inappropriate audit opinion 不适当的审计意见
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5|H?L@_9 58.material misstatement 重大的错报
94K;=5h t'[vN~I' 59.tolerable misstatement 可容忍错报
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ym ,S/Uz NPf,9c; 查看《
注会考试《审计》中的128个英文单词(二) 》
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