v7$9QVze i-Ljff 1.audit
审计 /op/g]O} "x.88,T6 2.attestation 鉴证
G32_FQ$b 1#kawU6[] 3.credibility 可信赖程度
a:xgjUt&5 ^"/Dih\_ 4.audit of financial statements 财务报表
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-B 5.agreed-upon procedures 执行商定程序
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C, #rj 6.high levels of assurance 高水平保证
zXDd,ltm R=DPeUy; 7.compilation 编制
t;~-_{ 8s&2gn1 8.reliability 可靠性
Fj48quW1\P qFGB'mIrFz 9.relevance 相关性
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3jo\ 10.professional skepticism 职业谨慎
D)RdOldr 7j{Te)" 11.objectivity 客观性
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" dnLo(<{<U 12. professional competence 专业胜任能力
k.h^ $f (O<abB( 13.Senior/CPA-in-charge 项目经理
O\:;q*] 3 pHn_R 14.audit engagement letter 业务约定书
AIf[W">\ xg4T` ]) 15.recurring audit 连续审计
-y9Pn>~V kkG_ +Y 16.the client 委托人
U5 -zB)V eF*TLI<[^I 17.change
CPA 更换
注册会计师 hu`Lv wZ}n3R, 18.the existing CPA 现任注册
会计师
yDDghW'\WU T;xHIg4 19.the successor CPA 后任注册
会计师 _-YL!oP c4S>_qH 20.the preceding CPA前任
注册会计师 $a)JCErN A;b=E[iv 21.issue the audit report 出具审计报告
(0Zrfu^ [ ((h<e 22.expert 专家
3m?@7 F #%9oQ6nO 23.the board of directors 董事会
@|jKO5Y BvNl?A@]A 24.knowledge of the entity‘ s business 了解被审计单位情况
~t1O]aO( -d\AiT 25.assess material misstatement risks评估重大错报风险
\fkS_r, i w+URCj 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
\a9D[wk;@ vCYSm 0 27.a general knowledge of —— 初步了解―――的情况
_3-RoA'UZr Ew)n~!s 28.a more knowledge of—— 进一步了解的情况
,k`YDy|#e JMl, N 29.the prior year‘s working papers 以前年度
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JYI jb#1&L14 30.minutes of meeting 会议纪要
Wo<PmSt9i >e5q2U 31.business risks 经营风险
.If"'hMY $cp16 32.appropriateness 适当性
Rh05W_?Js n0>5'm%ES 33.accounting estimate 会计估计
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34.management representations 管理层声明
3N)Ycf8 +8?R+0P 35.going concern assumption 持续经营假设
%M4XbSN| >b/k|?xP 36.audit plan 审计计划
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[+/&w5 +aXMH T"U 37.significant audit areas 重点审计领域
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)U"D4j*p Azdz3/ 39.fraud舞弊
]k3GFPw 8k* 40.modified or additional procedures 修改或追加审计程序
rTm>8et ePPp)= 41.misappropriation of assets 侵占资产
>qh>Qm8w CBz(hCaI 42.transactions without substance 虚假交易
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tXb7~aO Rd;~'gbG 44.the suspected noncompliance 涉嫌存在违法行为
:"y7Weh 3f7t% 45.materialiy 重要性
Aspj*CDu t2!$IHE: 46.exceed the materiality level 超过重要性水平
Np5/lPb1 nf+"vr}1 47.approach the materiality level 接近重要性水平
5Qm.ECXV b@Mng6R 48.an acceptably low level 可接受水平
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,|4)y 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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_]6&PZXk 1Q2k>q8 50.misstatements or omissions 错报或漏报
L`VQ{|&3V 0W<nE[U 51.aggregate 总计
{XVf|zM, \CEnOq 52.subsequent events 期后事项
=^%Pwkz \8@[bpI@g 53.adjust the financial statements 调整财务报表
:n%sU*'T qkR,<"C|` 54.perform additional audit procedures 实施追加的审计程序
ZF11v(n uq#h\p| 55.audit risk 审计风险
b`={s ^w.(*; / 56.detection risk 检查风险
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*M\i4FO8 Al-%j- j@- 58.material misstatement 重大的错报
=[tls^ xZ{|D 59.tolerable misstatement 可容忍错报
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K:mL%o2J 60.the acceptable level of detection risk 可接受的检查风险
6O|\4c; p6k'Q 查看《
注会考试《审计》中的128个英文单词(二) 》
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