Ot`jjZ& j_H{_Ug 1.audit
审计 { %vX/Ek *}$T:kTH 2.attestation 鉴证
<}L`d(E@f Nc,"wA 3.credibility 可信赖程度
a]Bm0gdrO 1>[3(o3t 4.audit of financial statements 财务报表
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AacX@ 5.agreed-upon procedures 执行商定程序
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nX!wN 6.high levels of assurance 高水平保证
DvKM[z3j ICN>8|O`& 7.compilation 编制
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wm}6$ n?Za 9.relevance 相关性
A|,\}9)4X[ .9#4qoM' 10.professional skepticism 职业谨慎
MS)# S& ;XMbjWc 11.objectivity 客观性
0m(/hK Xai , 12. professional competence 专业胜任能力
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F42r]k Z,M?!vK 14.audit engagement letter 业务约定书
|"8Az0[! y)X;g:w 15.recurring audit 连续审计
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F(g` Ol`/r@s 16.the client 委托人
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5- 7hZCh,O 17.change
CPA 更换
注册会计师 ~}q"M[{ EDcR:Dw3 18.the existing CPA 现任注册
会计师
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注册会计师 ^o+2:G5z} G"T)+!6t 21.issue the audit report 出具审计报告
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~M&d! ,%w_E[2 22.expert 专家
^0_ *AwIcN s3HwBA 23.the board of directors 董事会
}L^Yoq] j0B, \A 24.knowledge of the entity‘ s business 了解被审计单位情况
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' eS8tsI 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
VT96ph b#(SDNo6 27.a general knowledge of —— 初步了解―――的情况
"IA[;+_" $~`a,[e< 28.a more knowledge of—— 进一步了解的情况
1_%jDMYH dd>|1'-] 29.the prior year‘s working papers 以前年度
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Wp/!; ck>|p09q'9 30.minutes of meeting 会议纪要
:0$(umW@I" 3Bee6N> 31.business risks 经营风险
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32.appropriateness 适当性
k!H;(B"s- "%dWBvuO 33.accounting estimate 会计估计
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.\= GfF' g6o-/A!Q3 35.going concern assumption 持续经营假设
O6LZ<}oUR [X0Wfb}{ 36.audit plan 审计计划
{>tgNW>) ]|18tVXc 37.significant audit areas 重点审计领域
_m;0%]+ LH@)((bi4v 38.error 错误
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FiMP_ y*S U~-Z`_@^- 40.modified or additional procedures 修改或追加审计程序
4SCb9|/Q ~z#Faed=a 41.misappropriation of assets 侵占资产
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9_V'P]@ fp|!LU 44.the suspected noncompliance 涉嫌存在违法行为
v^2K=f[nE S9d+#6rn 45.materialiy 重要性
,u^i0uOg SoeL_#+^W 46.exceed the materiality level 超过重要性水平
I&Q.MItW y5B4t6M( 47.approach the materiality level 接近重要性水平
&?YbAo_K _;3xG0+ 48.an acceptably low level 可接受水平
YqX/7b+ tX$%*Uy 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
]S9~2;2^, L$6{{Tw"2 50.misstatements or omissions 错报或漏报
\gaGTc2& = q9>~E{} 51.aggregate 总计
li;Np5P pqFgi_2m 52.subsequent events 期后事项
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D@*<p h= 53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序
]n1@!qa48 A+w51Q 55.audit risk 审计风险
Q!(16 )D_# 56.detection risk 检查风险
5VdF^.:u Q4\EI=4P] 57.inappropriate audit opinion 不适当的审计意见
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84[B. 58.material misstatement 重大的错报
\72(d jR`q y< 59.tolerable misstatement 可容忍错报
:pj#t$:! U">w3o| 60.the acceptable level of detection risk 可接受的检查风险
|S[Gg RhIRCN9 查看《
注会考试《审计》中的128个英文单词(二) 》
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