'3 xvQFg ~Yv"= 1.audit
审计 -4mUGh1dy MS%xOB*6 2.attestation 鉴证
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3l0x~ 3.credibility 可信赖程度
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1X8 4.audit of financial statements 财务报表
审计 Nc()$Nl8 !G.)%+Z 5.agreed-upon procedures 执行商定程序
=5a~xlBjD 4E}]> 6.high levels of assurance 高水平保证
m2AA:u_*j a.L ?J 7.compilation 编制
4nzUDeI3MG SWvy<f4< 8.reliability 可靠性
mWZoo/xtT +e. bO5Y 9.relevance 相关性
-8X*(7 lwIU|T<4 10.professional skepticism 职业谨慎
US 9cuah1/ 'KMyaEh.u 11.objectivity 客观性
~v$gk e*;-vS9H 12. professional competence 专业胜任能力
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y+\nj3v6 13.Senior/CPA-in-charge 项目经理
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ok2Xw 14.audit engagement letter 业务约定书
"15mOW(!+ +]*4!4MK6 15.recurring audit 连续审计
J~9l+? c~[L;_ 16.the client 委托人
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D(2W MQ9 9fD$ 17.change
CPA 更换
注册会计师 (0g@Z`r tbrjTeC 18.the existing CPA 现任注册
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_[zO?Div[ pPem;i^~ 19.the successor CPA 后任注册
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~,Ck 6":=p:PT. 20.the preceding CPA前任
注册会计师 );$_|]# k)oD 21.issue the audit report 出具审计报告
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@6w\q?.s jXB<"bw 24.knowledge of the entity‘ s business 了解被审计单位情况
A6YkoYgC jk,:IG 25.assess material misstatement risks评估重大错报风险
(E )@@p7,: P#]%C 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
,{MA90! #Y`GWT1== 27.a general knowledge of —— 初步了解―――的情况
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3Z;`n,g 7'uuc]\5> 29.the prior year‘s working papers 以前年度
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nm2bBX,fh DS0c0lsx 30.minutes of meeting 会议纪要
l?LwQmq6 wK0vKdi 31.business risks 经营风险
me"}1REa o Mk6ZzZ,> 32.appropriateness 适当性
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W64 ('QfB<4H1 33.accounting estimate 会计估计
W;en7v;#I} 4Ynv=G Qz 34.management representations 管理层声明
H5j6$y|I|N h BD .IB 35.going concern assumption 持续经营假设
>J,Rx!fq3 *f{\ze@5= 36.audit plan 审计计划
bim}{wMb #e:cB' f 37.significant audit areas 重点审计领域
Ey7SQb #lXwBfBMf 38.error 错误
C)66^l!x L q<# 39.fraud舞弊
hF|N81T |X@ZM 40.modified or additional procedures 修改或追加审计程序
_3v6c 5jAiqJq~y: 41.misappropriation of assets 侵占资产
^ur?da9z' KPc`5X 42.transactions without substance 虚假交易
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1 DtLga[M 43.unusual pressures 异常压力
1 ~fD: [vCZoG8+> 44.the suspected noncompliance 涉嫌存在违法行为
\2F{r<A\@ "@uKe8r|y 45.materialiy 重要性
6 z(7l G+&ug`0]5 46.exceed the materiality level 超过重要性水平
}Fs;sfH :98<dQIG 47.approach the materiality level 接近重要性水平
WrJgU&H{ fg"]4&`j- 48.an acceptably low level 可接受水平
} o^VEJc`O ,=!_7'm 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
|hHj7X<?k U4`6S43ki 50.misstatements or omissions 错报或漏报
jD]Ci#|W tgk] sQY 51.aggregate 总计
v__n>*x %%d3M->C} 52.subsequent events 期后事项
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ZbBz@1O 53.adjust the financial statements 调整财务报表
v0psth?qV }XHB7, 54.perform additional audit procedures 实施追加的审计程序
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zxpr, 55.audit risk 审计风险
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m/M=.\] rf@Cz%xDD 57.inappropriate audit opinion 不适当的审计意见
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A[A\ 58.material misstatement 重大的错报
'F-;uN 5D9n>K4| 59.tolerable misstatement 可容忍错报
{nQ?+o3 y^OT0mZkg 60.the acceptable level of detection risk 可接受的检查风险
.AHf]X0 ]{sx#|_S 查看《
注会考试《审计》中的128个英文单词(二) 》
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