To{G#QEgG 1S]gD&V 1.audit
审计 \{=`F`oB= U2>dwn 2.attestation 鉴证
bo !] 5QFXj)hR+4 3.credibility 可信赖程度
Dw/Gha/ -WBz]GW4r 4.audit of financial statements 财务报表
审计 v\9,j |U$de2LF 5.agreed-upon procedures 执行商定程序
,#jhKnk2e QDgEJ%U- 6.high levels of assurance 高水平保证
XvkI+c ;n7|.O]* 7.compilation 编制
Z0 IxYEp $x_52 j\j 8.reliability 可靠性
R{xyme@"^ dIfs8%kl 9.relevance 相关性
G9y12HV g=g.GpFt 10.professional skepticism 职业谨慎
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S= 12. professional competence 专业胜任能力
BXK::M+ )4L%zl7 13.Senior/CPA-in-charge 项目经理
['4\O43yv fzFvfMAU 14.audit engagement letter 业务约定书
+`s&i%{1> :OQ:@Yk 15.recurring audit 连续审计
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e=n{f*KG` 16.the client 委托人
U_}A{bFG m!#)JFe67 17.change
CPA 更换
注册会计师 Ij6Wz.* ss0'GfP 18.the existing CPA 现任注册
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,7fc41O3V Msa6yD# 19.the successor CPA 后任注册
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kF+ }.x% >SxZ9T|% 20.the preceding CPA前任
注册会计师 igj={==m R<lNk< 21.issue the audit report 出具审计报告
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$ +{C9uY)$vf 22.expert 专家
rxy{a T$8@2[ 23.the board of directors 董事会
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(+gL#/u 24.knowledge of the entity‘ s business 了解被审计单位情况
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<ec 25.assess material misstatement risks评估重大错报风险
4QjWZ Wl t;LX48TQ 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
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55n 27.a general knowledge of —— 初步了解―――的情况
N7~)qqb .W@(nQ-< 28.a more knowledge of—— 进一步了解的情况
E/dO7I`B KYkS6|A 29.the prior year‘s working papers 以前年度
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1(%>`=R8 I NPYJ#% 31.business risks 经营风险
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[b44' 32.appropriateness 适当性
*1Ut} `s>UU- 9 33.accounting estimate 会计估计
{ p!_-sL sw41wj 34.management representations 管理层声明
oTF^<I-C EREolCASb 35.going concern assumption 持续经营假设
yNrinYw $c@w$2 36.audit plan 审计计划
/]/>jz> GJIWG&C03 37.significant audit areas 重点审计领域
" xDx/d8B 8:P*z 38.error 错误
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*?^Z)C> 3C rQBIj1 40.modified or additional procedures 修改或追加审计程序
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ggm2%|?X 41.misappropriation of assets 侵占资产
d)04;[= *t#s$Ga 42.transactions without substance 虚假交易
IU Y> ih ocIt@#20K 43.unusual pressures 异常压力
VX^o"9Ntl WCuzV7tw 44.the suspected noncompliance 涉嫌存在违法行为
i\=z' Qy=HrL]x 45.materialiy 重要性
6o=qJ`m[? J$#h(D% 46.exceed the materiality level 超过重要性水平
& Fg|%,fv] s;fVnaqG: 47.approach the materiality level 接近重要性水平
J Q)4}t 2E`~ qn 48.an acceptably low level 可接受水平
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-xW 8 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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X@mPj[/ 50.misstatements or omissions 错报或漏报
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k]{^C~ QU^/[75Ea0 51.aggregate 总计
AVXX\n\_ \C]i|]tl 52.subsequent events 期后事项
tmO;:n<N kAZC"qM%i 53.adjust the financial statements 调整财务报表
$h G;2v U/T4i# 54.perform additional audit procedures 实施追加的审计程序
uP{;*E3? LXHwX*`Y 55.audit risk 审计风险
)t|^Nuj8 p+, 1Fi 56.detection risk 检查风险
Y]C;T BRQ"A, 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
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,f}h} 59.tolerable misstatement 可容忍错报
:{[<g]( s~S?D{! 60.the acceptable level of detection risk 可接受的检查风险
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@6^8B?w; 查看《
注会考试《审计》中的128个英文单词(二) 》
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