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!Br a+/|O*># 1.audit
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2.attestation 鉴证
q&E5[/VK: r(i)9RI+( 3.credibility 可信赖程度
}BJ1#< .dCP8| 4.audit of financial statements 财务报表
审计 $ t $f1? g8+,wSE 5.agreed-upon procedures 执行商定程序
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sNp kkBU<L2 6.high levels of assurance 高水平保证
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O =BS'oBn^6 7.compilation 编制
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?ri, 8.reliability 可靠性
-mJ&N f^4*. ~cB 9.relevance 相关性
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s7o*|Xv 10.professional skepticism 职业谨慎
LH#LBjOZk 6wB>-/'Y 11.objectivity 客观性
xD#I&. va(9{AXI 12. professional competence 专业胜任能力
ZYe\"|x,s )6E*Qz 13.Senior/CPA-in-charge 项目经理
%"Q!5qH& .p9h$z^ 14.audit engagement letter 业务约定书
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LgA oRThJ B 15.recurring audit 连续审计
W<91m* &H1D!N 16.the client 委托人
-0SuREn 1vs>2` DLa 17.change
CPA 更换
注册会计师 KOEi_9i} Z034wn\N 18.the existing CPA 现任注册
会计师
%]0U60 d4>-a^)V 19.the successor CPA 后任注册
会计师 |D`b7h +N$7=oGC 20.the preceding CPA前任
注册会计师 *rz(}(r 'lsq3!d. 21.issue the audit report 出具审计报告
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k(, %4|}&,%%r 22.expert 专家
bNjaCK< 0aTbzOn& 23.the board of directors 董事会
$ t# ,'M N E2sD 24.knowledge of the entity‘ s business 了解被审计单位情况
B"8JFf}"q T:%wX9W 25.assess material misstatement risks评估重大错报风险
liw 9:@+V z!C4>, 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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_lU 27.a general knowledge of —— 初步了解―――的情况
8^/Ek<Qb| O"qa&3t% 28.a more knowledge of—— 进一步了解的情况
uM)9b*Vbo 0rJ\e 29.the prior year‘s working papers 以前年度
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mz$Wo *FB _2X6bIE 30.minutes of meeting 会议纪要
~q?"w:@;x 7R<u=U 31.business risks 经营风险
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ZTo 32.appropriateness 适当性
VWA -?%r 0?Tk* X 33.accounting estimate 会计估计
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( 34.management representations 管理层声明
-~ O;tJF2 w4fJ`, 35.going concern assumption 持续经营假设
TQ\wHJ _h=<_Z 36.audit plan 审计计划
@)Hbgkdi -=Eq/su% 37.significant audit areas 重点审计领域
hXQg=Sj l`FR.)2h 38.error 错误
.)^3t~ G<u.+V 39.fraud舞弊
*fvI.cKiGP _2gT1B 40.modified or additional procedures 修改或追加审计程序
%<J(lC9,C 1|~#028 41.misappropriation of assets 侵占资产
J'&B:PZObB kL PO+lg+ 42.transactions without substance 虚假交易
AY/-j$5+? wO_pcNYZ8 43.unusual pressures 异常压力
4&]To@> }Cmj (k`~ 44.the suspected noncompliance 涉嫌存在违法行为
JM+sHHs x)#<.DX 45.materialiy 重要性
$-fj rQ kJ#[UCqzM 46.exceed the materiality level 超过重要性水平
0'%+X| $E`iqRB 47.approach the materiality level 接近重要性水平
DA4edFAuE + 1+A3 48.an acceptably low level 可接受水平
yNqm]H3<MP (J^Lqh_ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
n$m]58w SD|4ybK>d 50.misstatements or omissions 错报或漏报
>xU72l#5 3vRLg b 51.aggregate 总计
N}}PlGp$ zy5s$f1IA 52.subsequent events 期后事项
]cLEuE^& S4 k^&$; 53.adjust the financial statements 调整财务报表
ND e[2 CFkW@\] 54.perform additional audit procedures 实施追加的审计程序
7SA-OFM vSYunI 55.audit risk 审计风险
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FU]8.)`G J/]o WC`u 57.inappropriate audit opinion 不适当的审计意见
2sd ) w J I+KS 58.material misstatement 重大的错报
u"#6_-0y VNr 59.tolerable misstatement 可容忍错报
$K6?(x_ _>jrlIfc 60.the acceptable level of detection risk 可接受的检查风险
z,}c?BP x ^M5D+o 查看《
注会考试《审计》中的128个英文单词(二) 》
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