U:`rNHl RzyEA3L' 1.audit
审计 u_mm*o~)g >+8mq]8^ 2.attestation 鉴证
Va9vDb6 4$_8#wB1& 3.credibility 可信赖程度
\Z)'':},C 4}8Xoywi1 4.audit of financial statements 财务报表
审计 jkfI,T !vG._7lPp 5.agreed-upon procedures 执行商定程序
<nIU]}q OY?uqP}c 6.high levels of assurance 高水平保证
CNP?i(Rk ph69u #Og 7.compilation 编制
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K63 9WBDSx_(Q 8.reliability 可靠性
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9.relevance 相关性
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TJrN 10.professional skepticism 职业谨慎
&\1Dy}: GTLlQy)'= 11.objectivity 客观性
`7'(U)x,F #Xsby 12. professional competence 专业胜任能力
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V1(eebi| n NAJ8z}Nt 14.audit engagement letter 业务约定书
/x`H6'3? J,jl(=G 15.recurring audit 连续审计
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\NfR 17.change
CPA 更换
注册会计师 `GH6$\: Ph-3,cC 18.the existing CPA 现任注册
会计师
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会计师 7_A(1Lx/l7 SU x\qz) 20.the preceding CPA前任
注册会计师 RCoz;|c`P Z^#7&Pv0 21.issue the audit report 出具审计报告
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eq); 22.expert 专家
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x37r{$2 JlGyGr^MD 24.knowledge of the entity‘ s business 了解被审计单位情况
c*LnLK/m YMz[je 25.assess material misstatement risks评估重大错报风险
|[xi"E\ 3Dg I.V6un 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
23+>K S0kH/A 27.a general knowledge of —— 初步了解―――的情况
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\QYs(nm?k Be?mIwc_g 29.the prior year‘s working papers 以前年度
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J2yq|n?2gq .8g&V| 30.minutes of meeting 会议纪要
>Utn[']~ ~l.]3wyk 31.business risks 经营风险
wwE9|'Ok GAPZt4Z2 32.appropriateness 适当性
XbG=H-| >YPfk=0f0 33.accounting estimate 会计估计
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:CK }p."7( 34.management representations 管理层声明
@p}H@#/u\ -!7QH' 35.going concern assumption 持续经营假设
Y$Fbi2A4 9KCnitU 36.audit plan 审计计划
I]TL#ywF 'gQm%:qU3r 37.significant audit areas 重点审计领域
Jg: Uv6eN+ u!;kBs 38.error 错误
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39.fraud舞弊
8=t?rA 7?p%~j 40.modified or additional procedures 修改或追加审计程序
SyTcp?H Z=n& fsE 41.misappropriation of assets 侵占资产
`[Kh[| R"K{@8b 42.transactions without substance 虚假交易
{}vW= #O=^%C7p 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
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4~b~[ 45.materialiy 重要性
]+ug:E{7 D3BX[ 46.exceed the materiality level 超过重要性水平
Cl i k 3^wJ4=^ 47.approach the materiality level 接近重要性水平
hg=\L5R Y`\zLX"_m 48.an acceptably low level 可接受水平
J:pnmZ`X w QwY_ _ 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
7|IW\ ^ !E;+o' t 50.misstatements or omissions 错报或漏报
;I]TM#qGF h jWRU# 51.aggregate 总计
NS<lmWx+ T?E2;j0h'# 52.subsequent events 期后事项
F0]= z- {/ZB>l@D>8 53.adjust the financial statements 调整财务报表
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#Hc8; 54.perform additional audit procedures 实施追加的审计程序
-mcLT@ UV@<55)K 55.audit risk 审计风险
Eq'YtqU v]Pw]m5=U 56.detection risk 检查风险
U#@:"v| >TwOL 57.inappropriate audit opinion 不适当的审计意见
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}TT- Pbd#Fu; 58.material misstatement 重大的错报
]Cbht\Ag" 7A7K:,c 59.tolerable misstatement 可容忍错报
T\. 8og *slZ17xg 60.the acceptable level of detection risk 可接受的检查风险
Y==# yNwM D)4p8-=t 查看《
注会考试《审计》中的128个英文单词(二) 》
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