x6K_!L*Fx] S<(i /5Z+ 1.audit
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3wQ `n6cpX5 2.attestation 鉴证
{ 5 r]G &7'=t6 3.credibility 可信赖程度
ds*gL ~k^ JX'}+.\ 4.audit of financial statements 财务报表
审计 yPmo1|'X>d \2u7>fU! 5.agreed-upon procedures 执行商定程序
#c:@oe4v FTUfJIVN( 6.high levels of assurance 高水平保证
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r Hq1%)B "6]oi*_8 8.reliability 可靠性
PoZ$3V$(Lz !43nL[] 9.relevance 相关性
<]?71{7X #reR<qp&] 10.professional skepticism 职业谨慎
yuC"V' t_ CMsp 11.objectivity 客观性
dZ"}wKbO n%h009-5 12. professional competence 专业胜任能力
BUZ74 hcU^!mp 13.Senior/CPA-in-charge 项目经理
53/$8= >CG;df<~ 14.audit engagement letter 业务约定书
+;!^aNJ, }vZfp5Y 15.recurring audit 连续审计
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\>su97 w*'DlP<7 17.change
CPA 更换
注册会计师 ^XyC[ G@[ (M;d*gNr 18.the existing CPA 现任注册
会计师
xe OfofC(l dw#pObH|` 19.the successor CPA 后任注册
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注册会计师 y-@`3hYM@ >mQD/U 21.issue the audit report 出具审计报告
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(|O(BxS 7.{+8#~nV 24.knowledge of the entity‘ s business 了解被审计单位情况
=WF@S1 xz: 25.assess material misstatement risks评估重大错报风险
Nba1!5:M q8_E_s-U, 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
;U0w<>4L [)X( Qtk 27.a general knowledge of —— 初步了解―――的情况
DM6(8df( |@rf#,hTDp 28.a more knowledge of—— 进一步了解的情况
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M$v\7vBgO! rf/]VAK 31.business risks 经营风险
rk+s[Qi~ %7[d5[U~ZA 32.appropriateness 适当性
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,~=+]9t UM1h[#?&V) 34.management representations 管理层声明
, Sf:R4= L$Xkx03lz> 35.going concern assumption 持续经营假设
FKtCUq,: d<]eJ{ 36.audit plan 审计计划
{Y+e|B0 c]ll89`|| 37.significant audit areas 重点审计领域
zcV~)go6 mst;q@ 38.error 错误
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;Uypv|xX M&(0n?R"R 40.modified or additional procedures 修改或追加审计程序
tTq2AR| Rs]Y/9F;{ 41.misappropriation of assets 侵占资产
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93)1 9j5k=IXg#a 43.unusual pressures 异常压力
]o9^?iU] q\s>Oe6$ 44.the suspected noncompliance 涉嫌存在违法行为
\!)1n[N (^|vN; 45.materialiy 重要性
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r*Z p-} Cj)*JZVG 48.an acceptably low level 可接受水平
r+k~%5Ff~ Xj6?,J 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
AbMf8$$3SH *kGk.a= 50.misstatements or omissions 错报或漏报
?D@WXE0a \S#![NC 51.aggregate 总计
O3L:v{Kn U)S!@2(4 52.subsequent events 期后事项
l\bgp3.+ $Ehe8,=fj 53.adjust the financial statements 调整财务报表
$=!_ !tr ;`Wh^Qgi 54.perform additional audit procedures 实施追加的审计程序
OYIH**? =eeZtj. 55.audit risk 审计风险
h"$],= D89(u.h 56.detection risk 检查风险
UTxqqcqEny ESY\!X:| 57.inappropriate audit opinion 不适当的审计意见
<QRRD*\ \avgXndI 58.material misstatement 重大的错报
oe1$;K>.7 J+nUxF;EE 59.tolerable misstatement 可容忍错报
:W}M$5 | lDtl6r/ 60.the acceptable level of detection risk 可接受的检查风险
WaDdZIz4 1NU@k6UHl 查看《
注会考试《审计》中的128个英文单词(二) 》
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