G0p|44_~t k2Yh?OH 1.audit
审计 ,H!E :k w'[lIEP 2$ 2.attestation 鉴证
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1; QF_C 3.credibility 可信赖程度
b X.S` )G$/II9d 4.audit of financial statements 财务报表
审计 D 3m4:z 2O\p`,. 5.agreed-upon procedures 执行商定程序
*:r@-=M3= VfAC&3%M 6.high levels of assurance 高水平保证
4$Oakl*l C.I.f9s?R 7.compilation 编制
Xq`|'6]/ {KJ !rT 8.reliability 可靠性
f\+MnZ4[Qj PLDg'4DMg 9.relevance 相关性
P,y*H_@k SaKaN#C 10.professional skepticism 职业谨慎
K3jKOV8 J#DYZ>}Y 11.objectivity 客观性
S]3K5Z| {fXD@lhi 12. professional competence 专业胜任能力
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Ara D_D 13.Senior/CPA-in-charge 项目经理
(.~#bl pyA;%vJn 14.audit engagement letter 业务约定书
YCvIB' \T)2J|mW 15.recurring audit 连续审计
]`%}Q f0rM 4"1 16.the client 委托人
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4kn.3 17.change
CPA 更换
注册会计师 JvFd2@ hwkm'$} 18.the existing CPA 现任注册
会计师
Ua^#.K MY>mP 19.the successor CPA 后任注册
会计师 bt3v`q+V )cnH %6X 20.the preceding CPA前任
注册会计师 Y r6wYs(% &2-d
ZK 21.issue the audit report 出具审计报告
7x8/Vz@\ e1$T%?(&[ 22.expert 专家
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gY)m 23.the board of directors 董事会
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cU]@j}2 ,PH ;j_ 24.knowledge of the entity‘ s business 了解被审计单位情况
O iRhp( ZmSe>}B= 25.assess material misstatement risks评估重大错报风险
O_%X>Q9 Ne7HPSWiOP 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
+&?#Gdb A1Tk6i<F1 27.a general knowledge of —— 初步了解―――的情况
"G. L)oD d{^9` J' 28.a more knowledge of—— 进一步了解的情况
ykFm$ 0m+I OwhMtYq 29.the prior year‘s working papers 以前年度
工作底稿
TEQs\d V$U#'G>m 30.minutes of meeting 会议纪要
%j3XoRex>< iTTUyftHT 31.business risks 经营风险
%JUD54bBt ^P30g2gv> 32.appropriateness 适当性
G 3))3] bCWSh~ 33.accounting estimate 会计估计
BYj Eo Ql`N)! 34.management representations 管理层声明
MTm}qx@L 9FB k|g"U) 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
;+ : C zx:Qz 37.significant audit areas 重点审计领域
3d<Z##`{4 )fPN6x/e 38.error 错误
{D6lSj qg_M9xJ 39.fraud舞弊
5d ?\>dA WC2sRv4]3 40.modified or additional procedures 修改或追加审计程序
^FO&GM2a 1 Hw %DJ 41.misappropriation of assets 侵占资产
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+b]., 42.transactions without substance 虚假交易
PfF5@W;E; ySkz5K+|g 43.unusual pressures 异常压力
MaMP7O|W gJ \CT'/ 44.the suspected noncompliance 涉嫌存在违法行为
. W ~&d_n SSCyq#dl$ 45.materialiy 重要性
KK-}&N8 .J?cV;:` 46.exceed the materiality level 超过重要性水平
cp| q -jXO9Q 47.approach the materiality level 接近重要性水平
42E%&DF CEQs}bz 48.an acceptably low level 可接受水平
pNt,RRoR l~",<bTc 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
a]=k-Xh qYba%g9RN( 50.misstatements or omissions 错报或漏报
!>E$2}Q|] d8N{sT 51.aggregate 总计
?$v*_*:2h 92F9)S{" 52.subsequent events 期后事项
nF"NXYa Pp{Re|. 53.adjust the financial statements 调整财务报表
E\/J& . H6o_*Y 54.perform additional audit procedures 实施追加的审计程序
TzSEQS{ luvxwved 55.audit risk 审计风险
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ZovF]jf k l&JV.}qGB8 57.inappropriate audit opinion 不适当的审计意见
oy[>`qyz f;{K+\T 58.material misstatement 重大的错报
|K.J@zW uW 7Yem& 59.tolerable misstatement 可容忍错报
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UlNx5l+k .DrGr:UW 查看《
注会考试《审计》中的128个英文单词(二) 》
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