x#ouR+< nQ/ha9v=n 1.audit
审计 y"){? `NGCUGQ_7 2.attestation 鉴证
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!l$ 3.credibility 可信赖程度
f'#7i@Je {8UBxFIM( 4.audit of financial statements 财务报表
审计 SS H/q/ G=b`w;oL: 5.agreed-upon procedures 执行商定程序
>\>HRyt% YJ:CqTy 6.high levels of assurance 高水平保证
xDVzHgbf IWMqmCbv 7.compilation 编制
_`;6'}]s }Y-f+qX* 8.reliability 可靠性
^Yn6kF X*8U%uF 9.relevance 相关性
"3\)@ 40 :YJ_n 10.professional skepticism 职业谨慎
k_y@vW3 MKQa&Dvw 11.objectivity 客观性
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3g5i5 G\ 12. professional competence 专业胜任能力
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S:t7U% 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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A03EU 15.recurring audit 连续审计
-gC=%0sp\ ;vd%=vR 16.the client 委托人
T!/$@]%\7 }~A-ELe: 17.change
CPA 更换
注册会计师 us5`?XeX] S"}FsS;k<? 18.the existing CPA 现任注册
会计师
AWf zMJ;VS Z0-W%W 19.the successor CPA 后任注册
会计师 a_pkUOu6 Oz n7C?\* 20.the preceding CPA前任
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eRO. 21.issue the audit report 出具审计报告
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%$TU (6.0gB$aTu 22.expert 专家
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gp$+Qd )6!SFj>.O 24.knowledge of the entity‘ s business 了解被审计单位情况
OP<@Xz /n:s9eq 25.assess material misstatement risks评估重大错报风险
}TYCF@ W'6*$Ron 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
M/B_-8B_D xat)9Yb}0 27.a general knowledge of —— 初步了解―――的情况
)"f>cYF we{*%8I; 28.a more knowledge of—— 进一步了解的情况
}3vB_0[r aY"qEH7] 29.the prior year‘s working papers 以前年度
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30.minutes of meeting 会议纪要
ImvkB~8N \yM[?/< 31.business risks 经营风险
Z0E+EMo [*50Ng>P` 32.appropriateness 适当性
;qzCoe ]C]tLJ!M 33.accounting estimate 会计估计
N8m^h:b a{]1H4+bQ 34.management representations 管理层声明
*D`,z3/* ~tz[=3!1H 35.going concern assumption 持续经营假设
?VReKv1\ uwf3 36.audit plan 审计计划
_}Z*%sT NO6. qWl 37.significant audit areas 重点审计领域
Zso.3FR, )_+#yaC 38.error 错误
,`H=%# >Z>*Iz,LP 39.fraud舞弊
U,g!KN3P lr^- 40.modified or additional procedures 修改或追加审计程序
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SW `ORDN|s6 41.misappropriation of assets 侵占资产
"I_3!Yu %L~X\M:Qk 42.transactions without substance 虚假交易
4W^0K|fq (&X"~:nm2 43.unusual pressures 异常压力
ZXr]V'Q? Npq=jlj 44.the suspected noncompliance 涉嫌存在违法行为
-4X,x E<~/AReo 45.materialiy 重要性
x\t>|DB qf7.Sh 46.exceed the materiality level 超过重要性水平
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Ts%]w 47.approach the materiality level 接近重要性水平
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@| 5B 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
I,?bZ&@8 iiRK3m 50.misstatements or omissions 错报或漏报
VX;u54hS )Cx8?\/c=x 51.aggregate 总计
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fwf\& 52.subsequent events 期后事项
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kz*g ]kKf4SJZFU 53.adjust the financial statements 调整财务报表
=XoNk1 &I d^n 54.perform additional audit procedures 实施追加的审计程序
z*x6V0'yt ")Bf^DV 55.audit risk 审计风险
*~fN^{B'! BH*vsxe 56.detection risk 检查风险
xaSkn u5idH),< 57.inappropriate audit opinion 不适当的审计意见
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?g<*1N?: L.|GC7$0 59.tolerable misstatement 可容忍错报
0.+iVOz+Y Ke,-8e#Q 60.the acceptable level of detection risk 可接受的检查风险
"~FXmKcX nP0}vX)< 查看《
注会考试《审计》中的128个英文单词(二) 》
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