oksAQnQe >[r ,X$] 1.audit
审计 CB KLct> m/bP`-/, 2.attestation 鉴证
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YF 3.credibility 可信赖程度
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b[ 4.audit of financial statements 财务报表
审计 u.rFZu?E\ q445$ndCT 5.agreed-upon procedures 执行商定程序
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62' `3?5Z/,y 6.high levels of assurance 高水平保证
8~j1 p6AF16*f0 7.compilation 编制
]rS:#LK ZGsI\3S 8.reliability 可靠性
svRYdInBNu pZ)N,O3 9.relevance 相关性
OSY.$$IO +cwuj 10.professional skepticism 职业谨慎
pQCocy /*1p|c ^ 11.objectivity 客观性
t->I# t7 k{C03=xk 12. professional competence 专业胜任能力
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la]% *n x$r[Mqj 13.Senior/CPA-in-charge 项目经理
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{v}BtZ 14.audit engagement letter 业务约定书
IBYSI0 FjV)QP H 15.recurring audit 连续审计
ni?5h5- ,lDOo+eE%: 16.the client 委托人
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CPA 更换
注册会计师 \\P*w$c b_w(F_0 18.the existing CPA 现任注册
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5kLz8n^z@@ :YCB23368" 19.the successor CPA 后任注册
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p8(Z{TSv 21.issue the audit report 出具审计报告
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- 22.expert 专家
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;[B-!F> 23.the board of directors 董事会
gTb%c84 1O2jvt7M 24.knowledge of the entity‘ s business 了解被审计单位情况
O"~CZh,:r} 9>r@wK'Pn 25.assess material misstatement risks评估重大错报风险
KsQn %mxS +?v2MsF'] 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
PW+B&7{ Gz:ell$ 27.a general knowledge of —— 初步了解―――的情况
Ejj+%)n. `+!F#. 28.a more knowledge of—— 进一步了解的情况
)Wy:I_F351 c@Xb6 z_> 29.the prior year‘s working papers 以前年度
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n;LjKE GL,( N| 30.minutes of meeting 会议纪要
b6! 7j 0M!GoqaA 31.business risks 经营风险
]Jo}F@\g &3 *#h 32.appropriateness 适当性
-5Oy k, CU@}{}Yl 33.accounting estimate 会计估计
<72q^w ^$s&bH'8 34.management representations 管理层声明
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$ et=i@PB) 35.going concern assumption 持续经营假设
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0| 36.audit plan 审计计划
)]C(NTfxg Mc{-2 37.significant audit areas 重点审计领域
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M9~6ry-_ o(yyj'=( 39.fraud舞弊
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&qP0-x) ajW2HH*9}A 41.misappropriation of assets 侵占资产
r@EHn[w F+!9T 42.transactions without substance 虚假交易
/[A#iTe LfN,aW 43.unusual pressures 异常压力
z9E*1B+ i,wZNX 44.the suspected noncompliance 涉嫌存在违法行为
zUq(bD M(vX.kF 45.materialiy 重要性
/[!<rhY a n0n8l 46.exceed the materiality level 超过重要性水平
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R}jv 47.approach the materiality level 接近重要性水平
mbns%%GJU @VQ<X4Za 48.an acceptably low level 可接受水平
ueEf>0 Lngf,Of.e 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
LtUvFe V''fmWo7 50.misstatements or omissions 错报或漏报
-Jt36|O u4$R ZTC 51.aggregate 总计
7CH.BY qkqtPbQ 7 52.subsequent events 期后事项
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Vh:Bw \VWgF)_ 54.perform additional audit procedures 实施追加的审计程序
SgssNv +ViL" 55.audit risk 审计风险
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[ ;*0nPhBw0> 56.detection risk 检查风险
DTa!vg iNc!zA4 57.inappropriate audit opinion 不适当的审计意见
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mdr1T$ P@D\5}*6 58.material misstatement 重大的错报
w OOu/Y 0f@9y 59.tolerable misstatement 可容忍错报
+d7Arg!m UA(4mbz+ 60.the acceptable level of detection risk 可接受的检查风险
`"hWbmQ R x( yn 查看《
注会考试《审计》中的128个英文单词(二) 》
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