uMFV%+I ehOs9b 1.audit
审计 XizPM N5a kR6A3?[ 2.attestation 鉴证
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bsO@2NP' }e=e",eAT 4.audit of financial statements 财务报表
审计 wRVD_? 7U:=~7GH 5.agreed-upon procedures 执行商定程序
lfS;?~W0k n,KA&)/s 6.high levels of assurance 高水平保证
FDLd&4Ex -i_En^Fi 7.compilation 编制
:)P<jX-G N8+P 8.reliability 可靠性
SFO&=P:U koH4~m{ 9.relevance 相关性
1!/-)1t v.`+I-\.z) 10.professional skepticism 职业谨慎
k!E"wJkpz xv0M 11.objectivity 客观性
R [9w u7muaSy 12. professional competence 专业胜任能力
.xpmp6- RG?MRxC 13.Senior/CPA-in-charge 项目经理
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MpuE 0>Fqx{!heq 14.audit engagement letter 业务约定书
(2%>jg0M %CT!$Y'n 15.recurring audit 连续审计
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!0dX@V'r 16.the client 委托人
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CPA 更换
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\L7< X')S;KW 18.the existing CPA 现任注册
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B ]<X2AO1 19.the successor CPA 后任注册
会计师 (9z|a, GYqJ!, 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
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5&qY3@I7l qC.i6IL 23.the board of directors 董事会
yjeL9:jH[ .93S>U< _ 24.knowledge of the entity‘ s business 了解被审计单位情况
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qT0_L 25.assess material misstatement risks评估重大错报风险
,cS0 hfh.eL 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
`]hCUaV X X&K=<,Ja 27.a general knowledge of —— 初步了解―――的情况
l4Y1( \-G5l+! 28.a more knowledge of—— 进一步了解的情况
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m.dIPdO O=`o'%K< 29.the prior year‘s working papers 以前年度
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U6a zhi&, r./z,4A` 30.minutes of meeting 会议纪要
4ac1m,Jlt 2*YP"Ryh 31.business risks 经营风险
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bH f`Q 32.appropriateness 适当性
Zx9.p Fc" 2mq%|VG' 33.accounting estimate 会计估计
UU"d_~pp ^#7viZ* 34.management representations 管理层声明
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%K0o c&A]pLn+x 35.going concern assumption 持续经营假设
1)gv%_ b_l.QKk 36.audit plan 审计计划
cb4b,Ri 'XEK&Yi1 37.significant audit areas 重点审计领域
/evaTQPz }JH`'&3 38.error 错误
>& [3 !`Xt8q\r 39.fraud舞弊
excrXx `:R-[>5P8 40.modified or additional procedures 修改或追加审计程序
pr)K{~m]{< rBS2>? 41.misappropriation of assets 侵占资产
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9g4QVo| 42.transactions without substance 虚假交易
*<?XTs< Q+HZ?V( 43.unusual pressures 异常压力
@n>{&^-c pB[%:w/@l: 44.the suspected noncompliance 涉嫌存在违法行为
f{f_g8f[ "u,sRbL 45.materialiy 重要性
OAY8,C=M bt0djJRw 46.exceed the materiality level 超过重要性水平
b%<16 4i B0S8vU 47.approach the materiality level 接近重要性水平
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-xR 7A 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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0&f\7z 50.misstatements or omissions 错报或漏报
$}V7(wu 6@ /!:L7@BZ 51.aggregate 总计
$e>/?Ss G^ K*+ 52.subsequent events 期后事项
4VC/-.At S\}?zlV 53.adjust the financial statements 调整财务报表
i+U@\:= !W0P`i< 54.perform additional audit procedures 实施追加的审计程序
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vP-3j NYGmLbq 56.detection risk 检查风险
C+T&O aX:#'eDB 57.inappropriate audit opinion 不适当的审计意见
2B5A!?~> B<(Pd 58.material misstatement 重大的错报
OuMco+C T4Xtuu1 59.tolerable misstatement 可容忍错报
Ri9Kr {(_B 60.the acceptable level of detection risk 可接受的检查风险
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LW4 ;5-R=e(KA 查看《
注会考试《审计》中的128个英文单词(二) 》
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