>4q6 ESk:$`P 1.audit
审计 L]H'
]wpn= jo1z#!|Yw} 2.attestation 鉴证
, h
rv >Q'*~S@v3 3.credibility 可信赖程度
?p/}eRgi ?~IdPSY 4.audit of financial statements 财务报表
审计 orYZ<,u =.OzpV)=V 5.agreed-upon procedures 执行商定程序
_;%l~q/
y\4/M6 6.high levels of assurance 高水平保证
>|`1aCg, <$pv;]n 7.compilation 编制
2.=G Jamt@= 8.reliability 可靠性
EiaP1o Q/]o'_[vW 9.relevance 相关性
B'mUDW8\D ..k8HFz>" 10.professional skepticism 职业谨慎
*wsZ aQ hrO9_B|# 11.objectivity 客观性
!Eb|AHa FA\U4l- 12. professional competence 专业胜任能力
@nMVs6 \rATmjsKzS 13.Senior/CPA-in-charge 项目经理
,j9? 9Z7R yyk@f% 14.audit engagement letter 业务约定书
DF>t
Q )pe17T1| 15.recurring audit 连续审计
DajN1}] I-1NZgv 16.the client 委托人
+S+=lu _ |H]0pbC)w 17.change
CPA 更换
注册会计师 e2K9CE.O KK5_;< 18.the existing CPA 现任注册
会计师
00s)=A_ xtIF)M 19.the successor CPA 后任注册
会计师 FzP1b_i -j2y#aP 20.the preceding CPA前任
注册会计师 AlG5n' V1GkX=H}, 21.issue the audit report 出具审计报告
@$t\yBSK ]zCD1*) 22.expert 专家
?FUK_] ASrRMH[ 23.the board of directors 董事会
S
v0?_3C '\+"3!$ 24.knowledge of the entity‘ s business 了解被审计单位情况
%3|/t-US .p*?g; 25.assess material misstatement risks评估重大错报风险
[)dIt@Y&j Lz p}<B 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
7-Oa34ba+ l(-"rE 27.a general knowledge of —— 初步了解―――的情况
$uJc/ OB\ZT @l 28.a more knowledge of—— 进一步了解的情况
>M!LC j_~mP>el) 29.the prior year‘s working papers 以前年度
工作底稿
WC37=8mA $-~"G,;F 30.minutes of meeting 会议纪要
O
9o ]4; ]NI
CQ9 31.business risks 经营风险
~(yW#'G H~mp*S 32.appropriateness 适当性
RLL%l &l!T2PX! 33.accounting estimate 会计估计
&zJ\D`\,O V82I%gPF 34.management representations 管理层声明
1E'PSq rly%+B `/ 35.going concern assumption 持续经营假设
#$W0%7 *}';q`u} 36.audit plan 审计计划
HB$?}V A>e-eD xi 37.significant audit areas 重点审计领域
rnQ_0d }
XhL`% 38.error 错误
8O(L;&h `4X.UPJ 39.fraud舞弊
C984Ee ;hV|W{=w 40.modified or additional procedures 修改或追加审计程序
YTmHht{j# }&v-<qC^ 41.misappropriation of assets 侵占资产
guGX
G+ nCp_RJu 42.transactions without substance 虚假交易
,EVPnH[F~ `?WN*__[" 43.unusual pressures 异常压力
x4
g/ok bu <d>XR 44.the suspected noncompliance 涉嫌存在违法行为
TXXG0 G s :BW}PM 45.materialiy 重要性
FE^/us7r nnN$?'%~6 46.exceed the materiality level 超过重要性水平
2kDv
(". OI"g-+~ 47.approach the materiality level 接近重要性水平
C& XPn;f )"hd" 48.an acceptably low level 可接受水平
<_Z.fdUA |r,})o> 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
5/i/.
0?n $F9w0kz:,* 50.misstatements or omissions 错报或漏报
ov H'_' 5#N<~ 51.aggregate 总计
gPc1oc( b]Kb ~y| 52.subsequent events 期后事项
Uf]$I`T# c}|.U 53.adjust the financial statements 调整财务报表
g-_=$#&{ TQNdBq5I6 54.perform additional audit procedures 实施追加的审计程序
ebNRZJ?C, 83
R_8 55.audit risk 审计风险
(Fuu V{x|
&"gX
7cK8 56.detection risk 检查风险
wbcip8<t
rt Q{ 57.inappropriate audit opinion 不适当的审计意见
DNqV]N_W 8-7Ml3G* 58.material misstatement 重大的错报
3)LS#
= Ta/zDc"e 59.tolerable misstatement 可容忍错报
7UGc2J p{W
Am
ly 60.the acceptable level of detection risk 可接受的检查风险
m9MYd :p@jslD 查看《
注会考试《审计》中的128个英文单词(二) 》
bp}97ZQ =uNc\a (