pz.Y=V\t .[#xQ=9` 1.audit
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hZ%2?v` 2.attestation 鉴证
6^WiZ^~ $ V3n~.= 3.credibility 可信赖程度
y|$vtD%c ZBPd(;"x+ 4.audit of financial statements 财务报表
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QziN] 5.agreed-upon procedures 执行商定程序
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sS>Mts 6.high levels of assurance 高水平保证
"4KkKi K<D`(voL 7.compilation 编制
Pv^(Q] 7k.d|<mRv 8.reliability 可靠性
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9.relevance 相关性
8}Fw%;Cb od;Bb 10.professional skepticism 职业谨慎
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[8{_i?wY vd2uD2%con 12. professional competence 专业胜任能力
L[`R8n1C xhw8# 13.Senior/CPA-in-charge 项目经理
[lmHXf@1C <\B],M1=s= 14.audit engagement letter 业务约定书
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Ry3+/] Y{+zg9L* 16.the client 委托人
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7:9y &*Q|d*CP 17.change
CPA 更换
注册会计师 )6O\WB| 53g8T+`\( 18.the existing CPA 现任注册
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2tm~QL sURUQ H 19.the successor CPA 后任注册
会计师 QCZ,K"y O|A~dj` 20.the preceding CPA前任
注册会计师 9^6|ta0;0 ;u4@iN}p 21.issue the audit report 出具审计报告
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23.the board of directors 董事会
Dme(Knly j1'xp`jgv 24.knowledge of the entity‘ s business 了解被审计单位情况
r[C3u[ eO|^Lu]+ 25.assess material misstatement risks评估重大错报风险
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u}v7{4 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
EM>c%BH<N @&nx;K6h 27.a general knowledge of —— 初步了解―――的情况
'sT}DX(7M w7=D6` 28.a more knowledge of—— 进一步了解的情况
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N"q+UCRC o$[a4I 30.minutes of meeting 会议纪要
r'mnkg2, >oM9~7f 31.business risks 经营风险
,H#qgnp mh!N^[=n 32.appropriateness 适当性
?{ 8sT-Z-L }J'5EAp 33.accounting estimate 会计估计
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Y5YTg] qd#(`%_/ 34.management representations 管理层声明
`Yo-5h }`+^|1 35.going concern assumption 持续经营假设
Egjk^:@ z[0LU]b< 36.audit plan 审计计划
jm#F*F vL H3UX{|[ 37.significant audit areas 重点审计领域
n)1 Pq[0vZ_}dN 38.error 错误
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LX(iuf+l aPY>fy^8D 40.modified or additional procedures 修改或追加审计程序
>[E|p6jgT aOAwezfYR 41.misappropriation of assets 侵占资产
ZF/J/;uI %z!d4J75 42.transactions without substance 虚假交易
5tgILxSK O3<Y _I^ 43.unusual pressures 异常压力
&}L36|A: ZH`K%h0 44.the suspected noncompliance 涉嫌存在违法行为
lD;,I^Lt6 C>k;Mvq O 45.materialiy 重要性
r[UyI3(i^ 5m%baf2_ 46.exceed the materiality level 超过重要性水平
.JD4gF2N u75)>^:I 47.approach the materiality level 接近重要性水平
98b9%Z'2f OH!$5FEc 48.an acceptably low level 可接受水平
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pP %Zv(gI`A 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
n_xa) %x'bo>h@ 50.misstatements or omissions 错报或漏报
yG4LQE l6}b{e 51.aggregate 总计
qqz,~EhC NZ%~n:/V# 52.subsequent events 期后事项
cV=_GE E^EU+})Ujr 53.adjust the financial statements 调整财务报表
;+TF3av0zq x>8}|ou 54.perform additional audit procedures 实施追加的审计程序
&=6cz$]z .1[2 CjQ 55.audit risk 审计风险
oZ*=7u xJF6l!` 56.detection risk 检查风险
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Ae{4AZ 58.material misstatement 重大的错报
&"H<+>` d'x<F[`O 59.tolerable misstatement 可容忍错报
ad3z]dUZ9 J:mu%N` 60.the acceptable level of detection risk 可接受的检查风险
OCOO02Wq1 GHgEbiY: 查看《
注会考试《审计》中的128个英文单词(二) 》
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