O 7RIcU :dq.@:+<R 1.audit
审计 ,`PC^`0c}o waI?X2 2.attestation 鉴证
g%Bh-O9\ Q,R>dkS 3.credibility 可信赖程度
vZ,DJ//U, lC/1,Z/M 4.audit of financial statements 财务报表
审计 (rqc_ZU5 EQI9J#;+ 5.agreed-upon procedures 执行商定程序
>RJjm&M n2}(Pt. 6.high levels of assurance 高水平保证
eyW8?: <}7 5Xo 7.compilation 编制
,1/O2aQ%\0 %"-bG'Yc 8.reliability 可靠性
c?5?TJpm uN>JX/- 9.relevance 相关性
9d&@;&al 5. ibH 10.professional skepticism 职业谨慎
GsIVx
! -Vg(aD 11.objectivity 客观性
QO2@K1Y z]_2lx2e 12. professional competence 专业胜任能力
f~Y;ZvB G0#<SJ,) 13.Senior/CPA-in-charge 项目经理
C7*n<+e QN47+)cVt" 14.audit engagement letter 业务约定书
YP
E1s GDF/0-/Z 15.recurring audit 连续审计
&1/OwTI4J $7h]A$$Fv 16.the client 委托人
Q^\m@7O
: "I)/|x\G* 17.change
CPA 更换
注册会计师 fGZ56eH: 'Qdea$o 18.the existing CPA 现任注册
会计师
yFoPCA86y 7Tb[sc' 19.the successor CPA 后任注册
会计师 ]K?;XA3 dZ e!W U 20.the preceding CPA前任
注册会计师 \SSHj ONX 5{/uHscwLa 21.issue the audit report 出具审计报告
vB74r]'F |I[/Fl: 22.expert 专家
yPrF2@#XZ/ e,kxg^ 23.the board of directors 董事会
RW{y.WhB W4;/;[/L 24.knowledge of the entity‘ s business 了解被审计单位情况
3rVfBz R
+
~b@ 25.assess material misstatement risks评估重大错报风险
xU/7}='T {FQ@eeU 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
Hr_5N,
OZc4 -5 27.a general knowledge of —— 初步了解―――的情况
nw4I<Q TAxu ]C$P 28.a more knowledge of—— 进一步了解的情况
rJZR8bo &(7=NAQsE 29.the prior year‘s working papers 以前年度
工作底稿
Gv[s86AP, LZ34x: ,C 30.minutes of meeting 会议纪要
zmU@ k 3v@h&7<E 31.business risks 经营风险
WNY:HH X=+|(A,BdY 32.appropriateness 适当性
jme`Tyd #x qiGK 33.accounting estimate 会计估计
[#=IKsO'R6 6r|=^3{ 34.management representations 管理层声明
Ul_5"3ze e2e!"kEF 35.going concern assumption 持续经营假设
G9^xv ,ZghV1z 36.audit plan 审计计划
mC0_rN^Aj Fw\g\ 37.significant audit areas 重点审计领域
A XhP3B] E!'6vDVC: 38.error 错误
zuu<;^/R -Bl]RpHCe 39.fraud舞弊
M8Vc5 k#bG&BF 40.modified or additional procedures 修改或追加审计程序
uNkJe "OwK
- 41.misappropriation of assets 侵占资产
JK`$/l|7 uu9IUqEq2 42.transactions without substance 虚假交易
m]vS"AdX gu6%$z 43.unusual pressures 异常压力
"fr{:'HX (dZ]j){ 44.the suspected noncompliance 涉嫌存在违法行为
RIQ-mpg~(k 55' 45.materialiy 重要性
N>Ih2>8t 43x2BW&& 46.exceed the materiality level 超过重要性水平
iO&*WIbg OP<N!y ?[ 47.approach the materiality level 接近重要性水平
ZNne 8 n$`+03 a 48.an acceptably low level 可接受水平
J%-4ZB" D Qz+t 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
YA@MLZm NT0n[o^ 50.misstatements or omissions 错报或漏报
XmD(&3;v- IITUM) 51.aggregate 总计
t7l{^d_L _P=+\[|y 52.subsequent events 期后事项
7O'.KoMw &8w#
4*W 53.adjust the financial statements 调整财务报表
<}:` Y" "w$,`M?2 54.perform additional audit procedures 实施追加的审计程序
mogmr ;W+8X-B 55.audit risk 审计风险
MT"&|Og ~;?<OOt|wG 56.detection risk 检查风险
76"4Q! R)BXN~dQ 57.inappropriate audit opinion 不适当的审计意见
d|oO2yzWv [al$sCD]+ 58.material misstatement 重大的错报
D
HT^.UM28 ff5 gE' 59.tolerable misstatement 可容忍错报
'AX5V-t t/Y0e#9, 60.the acceptable level of detection risk 可接受的检查风险
|ZE^'e*k En1LGi4# 查看《
注会考试《审计》中的128个英文单词(二) 》
:IU7dpwDl !b7"K|