d_uy;-3 3ms/v:\ 1.audit
审计 LrMFzd}_O [bG>qe1}& 2.attestation 鉴证
4E>(Y98 <o+
7U 3.credibility 可信赖程度
e<4z) jtv
Q<4 4.audit of financial statements 财务报表
审计 gKN_~{{OD Ye2];(M 5.agreed-upon procedures 执行商定程序
nZCpT
|M5 DA$Q- 6.high levels of assurance 高水平保证
_}@n_E CLEG'bZa, 7.compilation 编制
{*;]I?9Al Iv72;ZCh?6 8.reliability 可靠性
J&:W4\ m ?d<:V.1U@ 9.relevance 相关性
51qIo 4$ tR*W-% 10.professional skepticism 职业谨慎
x{>Y$t] q7&yb.<KD. 11.objectivity 客观性
xm|4\H&Bg 9+I/y,aC 12. professional competence 专业胜任能力
YeC,@d[ F/*fQAa" 13.Senior/CPA-in-charge 项目经理
:{:?D\%6 CQ.4,S}6' 14.audit engagement letter 业务约定书
0DB<hpC:5 : .o=F`W 15.recurring audit 连续审计
s~Wu0%])Q &8+6!TN7 16.the client 委托人
,{?bM l5';?>!s 17.change
CPA 更换
注册会计师 #A/J^Ko NzAtdcwR 18.the existing CPA 现任注册
会计师
3Ge <G ./nYXREO| 19.the successor CPA 后任注册
会计师 d]ZC8<`w x;FO|fH 20.the preceding CPA前任
注册会计师 5u)^FIBj ~5 pC$SC6> 21.issue the audit report 出具审计报告
I^O:5x>[l $^=jPk]+ 22.expert 专家
.;Utkf'I 8U2wH 23.the board of directors 董事会
B:- KZuO /-{O\7-D 24.knowledge of the entity‘ s business 了解被审计单位情况
tw4am.o1] 3
9T&c85 25.assess material misstatement risks评估重大错报风险
Wytvs*\` ss`q{ARb
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
_c9
WWp? $sc8)d\B 27.a general knowledge of —— 初步了解―――的情况
%*5g<5 !
jX+ox 28.a more knowledge of—— 进一步了解的情况
I"cQ5gF?A h w ;d m 29.the prior year‘s working papers 以前年度
工作底稿
^dUfTG9{ NkA6Cp[Q,1 30.minutes of meeting 会议纪要
Gp ^ owr !v5sWVVR 31.business risks 经营风险
/[|}rqX( <S8I"8
{Mb 32.appropriateness 适当性
4-M6C 5#. {7TJgS 33.accounting estimate 会计估计
oj^5G
]_< ?mYV\kDt\ 34.management representations 管理层声明
"`jZ(+ v[,v{5b 35.going concern assumption 持续经营假设
ZaRr2Z:! |,a%z-l 36.audit plan 审计计划
e1`)3-f 1RI #kti-" 37.significant audit areas 重点审计领域
a(x.{}uG, _yxe2[TD 38.error 错误
+2V%'{: Pzk[^z$C 39.fraud舞弊
uD ?I>7 PK-}Ldj
40.modified or additional procedures 修改或追加审计程序
!8
wid& lk*0c{_L 41.misappropriation of assets 侵占资产
o]|oAN9 )~?S0]j} 42.transactions without substance 虚假交易
c+E/
/X| )WP]{ W)r 43.unusual pressures 异常压力
3Y1TQ;i,wQ
'{j\0 44.the suspected noncompliance 涉嫌存在违法行为
(EOec5qXU GFQG(7G9 45.materialiy 重要性
1%SJ1oY U5On-T5 46.exceed the materiality level 超过重要性水平
}"&n[/8~ [.#p 47.approach the materiality level 接近重要性水平
]} 5I>l >tmnj/=& 48.an acceptably low level 可接受水平
P;L)
1 g .`p<hA)%[C 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
2rR@2Vsw2 RR~sEUCo{ 50.misstatements or omissions 错报或漏报
k lP{yxU'n ,`%k'ecN 51.aggregate 总计
D% v:PYf Xa{~a3Wy 52.subsequent events 期后事项
,yHzo fR]p+\#8u* 53.adjust the financial statements 调整财务报表
S|{Yvyp .*RB~c
t 54.perform additional audit procedures 实施追加的审计程序
b[{m>Fa+o# z^ aCQ3E 55.audit risk 审计风险
.KiPNTh' 8CP9DS 56.detection risk 检查风险
:c~9>GCE& tAb;/tM3I 57.inappropriate audit opinion 不适当的审计意见
c ,h.`~{
w2
uRN? 58.material misstatement 重大的错报
36kc4= K)Df}fVOc 59.tolerable misstatement 可容忍错报
*/%$6s~ u=d`j 60.the acceptable level of detection risk 可接受的检查风险
3t"~F%4-} dl*_ m3T 查看《
注会考试《审计》中的128个英文单词(二) 》
]/aRc=Gn h"VpQhi