rRZ ,X% !23#Bz7 1.audit
审计 H0B"?81 !M&B=vk4 2.attestation 鉴证
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d<v>C-nk% f)+fdc 4.audit of financial statements 财务报表
审计 ojitBo~ AiO29< 5.agreed-upon procedures 执行商定程序
sf5koe :xT=uE.I 6.high levels of assurance 高水平保证
VFMg$qv|_ 3E361?ubM 7.compilation 编制
cy6P=k* NN W* 8.reliability 可靠性
o5FBqt UI 7JMeV 9.relevance 相关性
S|%f<zAtJ }0Q6iHX@ 10.professional skepticism 职业谨慎
daZY;_{"o 0 .dSP$e 11.objectivity 客观性
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L6O@ q`\z h&vq} 14.audit engagement letter 业务约定书
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~/`_(KP q*<Df=+B 15.recurring audit 连续审计
M+ gYKPP <c6C+OWT, 16.the client 委托人
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CPA 更换
注册会计师 >i4UU0m 56m|gZcC 18.the existing CPA 现任注册
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C/+8lA6NV $IQ !g 19.the successor CPA 后任注册
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注册会计师 y@G5I>v E#T-2^nD 21.issue the audit report 出具审计报告
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nov[0 CBTa9|57 22.expert 专家
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8,6qP[ 24.knowledge of the entity‘ s business 了解被审计单位情况
q"A( l -iS\3P. 25.assess material misstatement risks评估重大错报风险
8+uwzBNZ: F#Oqa^$( 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
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lt P)K4 27.a general knowledge of —— 初步了解―――的情况
%u43Pj g R(*lXm5w 28.a more knowledge of—— 进一步了解的情况
N.u)Mbe Xt /muV 29.the prior year‘s working papers 以前年度
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C Ne.W-,X^cL 30.minutes of meeting 会议纪要
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Bh\w 31.business risks 经营风险
v.,C"^W t}`|\*a 32.appropriateness 适当性
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6pQ#Zg()vp /z,sM"d 34.management representations 管理层声明
~y^#?; 9+SeG\Th 35.going concern assumption 持续经营假设
JB'q_dS} X1i6CEa< 36.audit plan 审计计划
M>0=A NJ7N* 37.significant audit areas 重点审计领域
HH2*12e 6,0pkx&Nv 38.error 错误
7##nY3",^ t[F tIj6 39.fraud舞弊
ZQnJTS+ Rd M0 x5s@ 40.modified or additional procedures 修改或追加审计程序
?U2ed)zzw JQE^ bcr 41.misappropriation of assets 侵占资产
F1)Q#ThF\ mhp5} 42.transactions without substance 虚假交易
Uz\B^"i| FymA_Eq 43.unusual pressures 异常压力
OtF{=7 x"v5'EpL 44.the suspected noncompliance 涉嫌存在违法行为
+:~&"U^z& Lz=nJn 45.materialiy 重要性
pR&cdORsP 9ToM5oQ 46.exceed the materiality level 超过重要性水平
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<k5FlvE2 KcfW+>W3 48.an acceptably low level 可接受水平
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&Py( 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
RV^2[Gdi zV4%F"- 50.misstatements or omissions 错报或漏报
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cj) Zo;@StN3}T 51.aggregate 总计
l?a(= Fx0K.Q2Y0 52.subsequent events 期后事项
r1-?mMSU& e&7GW9FSg 53.adjust the financial statements 调整财务报表
7l7eUy/z )wpBxJ;dB} 54.perform additional audit procedures 实施追加的审计程序
|>A1J: S]9:3~ 55.audit risk 审计风险
]BP/KCjAI< >?b/_O 56.detection risk 检查风险
=@binTC4 Otn,(j;u 57.inappropriate audit opinion 不适当的审计意见
)(\5Wk9( .pi#Z/v 58.material misstatement 重大的错报
=9YyUAJZ KHcfP7 59.tolerable misstatement 可容忍错报
p4W->AVv$ vjZX8KAiZ 60.the acceptable level of detection risk 可接受的检查风险
f>waFu- W8yr06{] 查看《
注会考试《审计》中的128个英文单词(二) 》
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