`ZP[-: ` 0tMzVxS 1.audit
审计 4j i#Q 98_os2` 2.attestation 鉴证
-(}N-yu I<xcVY9L 3.credibility 可信赖程度
>Yv#t.! ,5K&f\ 4.audit of financial statements 财务报表
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_I + Aqg$q* Y 5.agreed-upon procedures 执行商定程序
p!?7; ,p\*cHB9 6.high levels of assurance 高水平保证
8-b~p F%{z EANm 7.compilation 编制
hKsx7`[ WFS6N.Ap 8.reliability 可靠性
T).}~i;! $Df1t 9.relevance 相关性
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KCV>k =umF C[.W 10.professional skepticism 职业谨慎
Tilr%D(Q I4c%>R 11.objectivity 客观性
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WFqOVI*l PM {L}tEQ 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
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~i}/ 16.the client 委托人
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KT 17.change
CPA 更换
注册会计师 xz,M>Ua ({!*&DVu 18.the existing CPA 现任注册
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;:Kc{B.s \}Pr!tk! 19.the successor CPA 后任注册
会计师 Uf$IH!5;Z kaCn@$ 20.the preceding CPA前任
注册会计师 2TaHWw<A Aca?C 21.issue the audit report 出具审计报告
wp-3U}P2( VAa;XVmB 22.expert 专家
ZPY84)A_} ayA_[{j%X 23.the board of directors 董事会
U(:t$SBKy <5sfII 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
WxF@'kdn*, 6AmFl< 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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xtp55"g @gJPMgF$F 28.a more knowledge of—— 进一步了解的情况
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a3(f\MMxE KhbbGdmfS$ 30.minutes of meeting 会议纪要
VU|Cct&) 6[>Z y)P 31.business risks 经营风险
m3_)UIJZ Aj=c,]2 32.appropriateness 适当性
*K w/ilI nL!nzA 33.accounting estimate 会计估计
`3F/7$q_ RjX#pb 34.management representations 管理层声明
VnMiZAHR kc:2ID& 35.going concern assumption 持续经营假设
cGjkx3l* *yA.D? 36.audit plan 审计计划
CB?H`R pC. = G3A} 37.significant audit areas 重点审计领域
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'+C%]p 38.error 错误
YcBAW4B` %bUpVyi!( 39.fraud舞弊
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Cqk6I gw t \C[mw 41.misappropriation of assets 侵占资产
/=7[Q tt>=Vt' 42.transactions without substance 虚假交易
S b3@7^ bwh.ekf8 43.unusual pressures 异常压力
-n~VMLd?@ -f:uNF]Ls 44.the suspected noncompliance 涉嫌存在违法行为
^KMZB _/!IjB:(70 45.materialiy 重要性
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FTg$ BK]q^.7+: 46.exceed the materiality level 超过重要性水平
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W 47.approach the materiality level 接近重要性水平
+<H)DPG< 4m6E~_:F 48.an acceptably low level 可接受水平
g< {jgF u|D_"q~+6 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
!(Y23w* DP9hvu/85 50.misstatements or omissions 错报或漏报
`D%bZ%25c l8hOr yB& 51.aggregate 总计
o3l_&?^ 'DQKpk' 52.subsequent events 期后事项
OE/O:F:1j JQ8wL _C> 53.adjust the financial statements 调整财务报表
/%U+kW !285=cxz 54.perform additional audit procedures 实施追加的审计程序
amIG9:-1' rr#&0`] 55.audit risk 审计风险
$R7n1 DxT8;`I% 56.detection risk 检查风险
}cG!93 =?3D:k7z 57.inappropriate audit opinion 不适当的审计意见
N$H0o+9-Y P-VK=Y1q 58.material misstatement 重大的错报
_*+ 7*vAL w7]@QTC 59.tolerable misstatement 可容忍错报
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H hX]vZR&R 60.the acceptable level of detection risk 可接受的检查风险
=LS?:Mhm -Vk+zEht 查看《
注会考试《审计》中的128个英文单词(二) 》
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