S&(^<gwl }$kQs!# 1.audit
审计 ?WpenUWk ]|U-y645 2.attestation 鉴证
.A6lj).: B4ZIURciGz 3.credibility 可信赖程度
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审计 s-*._; XiQkrZ 5.agreed-upon procedures 执行商定程序
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`f9gC3Hk ;o-yQmdh 7.compilation 编制
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DC nfdq y) 8.reliability 可靠性
o.7{O,v -*a?<ES` 9.relevance 相关性
55Gtp\L ,v9f~qh 10.professional skepticism 职业谨慎
feX^~gM _S@aGw 11.objectivity 客观性
Uxu\u0* ? _g1*@pA 12. professional competence 专业胜任能力
"TS {9LWUCpsf 13.Senior/CPA-in-charge 项目经理
wy,p&g)> p$E8Bn%[ 14.audit engagement letter 业务约定书
YB,t0%vTJw '5KeL3J; 15.recurring audit 连续审计
e]Fp=*# $`VFdAe 16.the client 委托人
}{[mrG +iO/m 17.change
CPA 更换
注册会计师 Uf\nFB? ^ beXNrf=bG 18.the existing CPA 现任注册
会计师
ihCIh6 o<i,*y88 19.the successor CPA 后任注册
会计师 b)#Oc, kA wNly 20.the preceding CPA前任
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9( 21.issue the audit report 出具审计报告
@b#^ - kAA>FI6 22.expert 专家
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#z'uRHx%=0 23.the board of directors 董事会
3)=c]@N0 sTRJ:fR 24.knowledge of the entity‘ s business 了解被审计单位情况
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>c9 25.assess material misstatement risks评估重大错报风险
Jc6R{C xdvh-%A4 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
bGF7Zh9 dt}_D={Be 27.a general knowledge of —— 初步了解―――的情况
Z{6kWA3Kk %@"!8Y(j 28.a more knowledge of—— 进一步了解的情况
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xx 29.the prior year‘s working papers 以前年度
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>slm$~rv )!BsF'uVQ 30.minutes of meeting 会议纪要
*f%>YxF Hu3wdq 31.business risks 经营风险
V5F%_,No \55VqGyxu9 32.appropriateness 适当性
?:{sH#ua /4\wn?f 33.accounting estimate 会计估计
_PFnh)o q@hzo>[ 34.management representations 管理层声明
1BHG'y [BBEEI=|r 35.going concern assumption 持续经营假设
8I;XS14Q KJ2Pb"s 36.audit plan 审计计划
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^I.5Z3 37.significant audit areas 重点审计领域
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ew _-Eb {--0z3n> 39.fraud舞弊
%WTEv?I{Ga ($w@Z/; 40.modified or additional procedures 修改或追加审计程序
FGWN}&K 0+Ta%H{ 41.misappropriation of assets 侵占资产
FTc.]laO G;NF5`*4mc 42.transactions without substance 虚假交易
xL|;VyD W14F 43.unusual pressures 异常压力
;5-r_D;9 <@wj7\pQ 44.the suspected noncompliance 涉嫌存在违法行为
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+5=l 46.exceed the materiality level 超过重要性水平
sJwyj D$b zDhB{3-Q1{ 47.approach the materiality level 接近重要性水平
O,aS`u & y[B>~m8$ 48.an acceptably low level 可接受水平
0Wa}<]:^ o<IAeH {+ 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
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las"z H ]4Hj 50.misstatements or omissions 错报或漏报
sGh(#A0Pt Y!iZW 51.aggregate 总计
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XE _@S`5;4x 52.subsequent events 期后事项
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<YX 53.adjust the financial statements 调整财务报表
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o1,1O 54.perform additional audit procedures 实施追加的审计程序
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v9Q97= 55.audit risk 审计风险
0TpK#OlI|c Z{&cuo.@<] 56.detection risk 检查风险
SBA?^T CLvX!O(~ 57.inappropriate audit opinion 不适当的审计意见
gbVdOm U9b?i$ 58.material misstatement 重大的错报
BIuK @$ bfo[" 59.tolerable misstatement 可容忍错报
lHgs;>U$ 45hF`b>%, 60.the acceptable level of detection risk 可接受的检查风险
MSf;ZB df7wN#kO+ 查看《
注会考试《审计》中的128个英文单词(二) 》
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