$DdC|gMK M8R/a[ -A 1.audit
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T%K% PJT$9f~3;. 2.attestation 鉴证
TBZhL 7 lSR 3.credibility 可信赖程度
'~VF*i^4 %~:@}C%A 4.audit of financial statements 财务报表
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`!xI!Y\ 5.agreed-upon procedures 执行商定程序
6rM{r> oB(9{6@N 6.high levels of assurance 高水平保证
?{P$|:ha ;ojJXH~$} 7.compilation 编制
r4ljA@L A2!pbeG 8.reliability 可靠性
}USOWsLSt biZ=TI2P,L 9.relevance 相关性
6~l+wu<$ b2H-D!YO^ 10.professional skepticism 职业谨慎
7m %[$X` J!}\v=Rn 11.objectivity 客观性
2FY]o~@ CzIs_/ 12. professional competence 专业胜任能力
U02 }~p%e2< 13.Senior/CPA-in-charge 项目经理
T*g}^TEh ;oO_5[,M 14.audit engagement letter 业务约定书
x`Wb9[u8 /Ny#+$cfk 15.recurring audit 连续审计
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JBSx _4T7Vg'' 16.the client 委托人
X3][C Dw>)\\n{Kl 17.change
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注册会计师 gtIEpYN+ lavy?tFer 18.the existing CPA 现任注册
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2D a0*xn{ ^%m{yf# 19.the successor CPA 后任注册
会计师 4|4 *rhwp v4K! BW 20.the preceding CPA前任
注册会计师 q8uq%wf Dk&(QajL 21.issue the audit report 出具审计报告
ac6@E4 _ &-!$qUli 22.expert 专家
"$P/ek O0s,)8+z5D 23.the board of directors 董事会
1!yd(p=cL <9\Lv]ng 24.knowledge of the entity‘ s business 了解被审计单位情况
Vvp{y 49HP2E 25.assess material misstatement risks评估重大错报风险
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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
0+[3>N y0 4TyzD%pOw 27.a general knowledge of —— 初步了解―――的情况
~YenH _~'MQ`P 28.a more knowledge of—— 进一步了解的情况
HXX9D&c4R #K*p1}rf 29.the prior year‘s working papers 以前年度
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H0jbG; hL&7D@ 31.business risks 经营风险
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$j% 32.appropriateness 适当性
_z1Qr?cY R+!oPWfb 33.accounting estimate 会计估计
@BPQ > j&U7xv 34.management representations 管理层声明
SrGJ#K&% |`pBI0Sjo 35.going concern assumption 持续经营假设
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Hzc}NyJ atW^^4: 37.significant audit areas 重点审计领域
lHPnAaue@ }@/Ox 38.error 错误
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,7 m33Pv* deq5u> 40.modified or additional procedures 修改或追加审计程序
a8v\H8@X kw} E0uY 41.misappropriation of assets 侵占资产
:fnJp9c %%I:L~c 42.transactions without substance 虚假交易
k<Xb<U 4^k8|#c 43.unusual pressures 异常压力
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Yakrsi/jV} L@jpid95 46.exceed the materiality level 超过重要性水平
$=#Lf[|f= f="Zpl W 47.approach the materiality level 接近重要性水平
Z\]LG4N? WnU2.: 48.an acceptably low level 可接受水平
*_mER` <%W&xk 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
B5h)F> &G M= |is*t 50.misstatements or omissions 错报或漏报
LNrM`3%2- B.smQt 51.aggregate 总计
("{vbs$; wDSwcNS 52.subsequent events 期后事项
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"5 53.adjust the financial statements 调整财务报表
1|s`z +2k{yl 54.perform additional audit procedures 实施追加的审计程序
osmCwM4O 1HqN`])l/j 55.audit risk 审计风险
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ATG @[`]w`9Q7 56.detection risk 检查风险
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3pZfdh?w ydRS\l 57.inappropriate audit opinion 不适当的审计意见
fZS'e{V H;@0L}Nu+} 58.material misstatement 重大的错报
k^cnNx Snn4RB<( 59.tolerable misstatement 可容忍错报
"vkM*HP %KN2iNq 60.the acceptable level of detection risk 可接受的检查风险
]/3!t=La EP<{3fy 查看《
注会考试《审计》中的128个英文单词(二) 》
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