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审计 M+;!]tbc3 2<\yky 2.attestation 鉴证
4F1.D9u CrQA :_Z(7 3.credibility 可信赖程度
`CTkx?e[ CBz(hCaI 4.audit of financial statements 财务报表
审计 DLg `Q0`M5 JaB tX' 5.agreed-upon procedures 执行商定程序
hr$VVbOho !z"a_ 6.high levels of assurance 高水平保证
Occ8Hk/l. o0-fUCmC 7.compilation 编制
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Rd@n?qB f"Vm'0r 9.relevance 相关性
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KMbs GakmROZ@9 10.professional skepticism 职业谨慎
GFy0R"&d[ H*:r>Lm= 11.objectivity 客观性
EFT02#F_f D,m&^P=%e 12. professional competence 专业胜任能力
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PL$(/Z GmEJ,%A 14.audit engagement letter 业务约定书
=^%Pwkz }GU6Q|s[u[ 15.recurring audit 连续审计
BW(DaNt^ F%ylR^H> 16.the client 委托人
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CPA 更换
注册会计师 D/%b@Ls2ze [>aoDJ 18.the existing CPA 现任注册
会计师
Q e2/4j4 Y&cjJ`rw 19.the successor CPA 后任注册
会计师 #mz,HK0|aC xhVq 20.the preceding CPA前任
注册会计师 "n2xn%t{ `'WY'\|C 21.issue the audit report 出具审计报告
4d3]pvv 4-?`# 22.expert 专家
/w0v5X7 |Bf:pG! 23.the board of directors 董事会
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`iW__ 24.knowledge of the entity‘ s business 了解被审计单位情况
~"4 vd 3 9 %.<V_$ 25.assess material misstatement risks评估重大错报风险
(qc!-Isd~[ ePcI^}{ 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
%imBGh }s)&/~6 27.a general knowledge of —— 初步了解―――的情况
;0_J7 4Xb}I;rM 28.a more knowledge of—— 进一步了解的情况
7.1E mJ NcY0pAR* 29.the prior year‘s working papers 以前年度
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C,e$g & b^*N5<Z 30.minutes of meeting 会议纪要
i!+3uHWu`) VA&OI;=ri 31.business risks 经营风险
'I01F:` JV6U0$g_S 32.appropriateness 适当性
*U^\Mwp kjKpzdbD 33.accounting estimate 会计估计
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NH0M 34.management representations 管理层声明
i(cb&;Xx:A OD!CnK 35.going concern assumption 持续经营假设
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v>cE59('0 37.significant audit areas 重点审计领域
s!RA_%8/> `0WA!(W 38.error 错误
+AC-f2 VNEZBy"F 39.fraud舞弊
qYiK bzy ii]=C(e9 40.modified or additional procedures 修改或追加审计程序
1?#p !;& bqwW9D( 41.misappropriation of assets 侵占资产
F p=Q$J| ^3@a0J=F 42.transactions without substance 虚假交易
$j2)_(<A%Q byxehJ6[V 43.unusual pressures 异常压力
oHFDg?Z` r^tXr[} 44.the suspected noncompliance 涉嫌存在违法行为
JhXN8Bq33 +T-zf@j 45.materialiy 重要性
+jZg%$Q!# w\;9&;; 46.exceed the materiality level 超过重要性水平
7a_n\]t465 !U~#H_ 47.approach the materiality level 接近重要性水平
L<>NL$CrN 8!`.%)- 4 48.an acceptably low level 可接受水平
SIVLYi r@ *A 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
kITmo"$K Saq>o. 50.misstatements or omissions 错报或漏报
34M.xB 2o}G<7r 51.aggregate 总计
_N#3lU? <>/MKMq! 52.subsequent events 期后事项
v?=VZ~`O( q@Yt`$VTN 53.adjust the financial statements 调整财务报表
v 5ddb) 6i=wAkn_J 54.perform additional audit procedures 实施追加的审计程序
5va&N<U !w\;Q8irN 55.audit risk 审计风险
f]65iE?x /;m!>{({) 56.detection risk 检查风险
rd~W.b_b 3Ty{8oUs^ 57.inappropriate audit opinion 不适当的审计意见
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k3h53QTmC Dk6\p~q 59.tolerable misstatement 可容忍错报
BcO2* 3 CKw)J}z 60.the acceptable level of detection risk 可接受的检查风险
aq| [g vX24W*7 查看《
注会考试《审计》中的128个英文单词(二) 》
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