;taZixOH \EU3i;BNT% 1.audit
审计 $!. [R} k-3;3Mq 2.attestation 鉴证
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d``L USEmD5 q 3.credibility 可信赖程度
wN'S+4 ]\K?%z 4.audit of financial statements 财务报表
审计 N[O .p]8 |)To 0Z 5.agreed-upon procedures 执行商定程序
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-w2^26ax XGR63hXND 7.compilation 编制
DZL(G [ 2|\mBP`ok 8.reliability 可靠性
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j%3$ytf|p 9.relevance 相关性
7Fpa%N/WL ='D%c^;O8' 10.professional skepticism 职业谨慎
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hvJ 11.objectivity 客观性
::02? :CM-I_6 12. professional competence 专业胜任能力
jA?[*HB dEXhn 13.Senior/CPA-in-charge 项目经理
VB |k %LC)sSq{H 14.audit engagement letter 业务约定书
#]+BIr` ;Co"bP's 15.recurring audit 连续审计
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VJK4C8] 16.the client 委托人
a9lYX*: z|AknEE, 17.change
CPA 更换
注册会计师 < q(i(% (421$w,B% 18.the existing CPA 现任注册
会计师
TuCHD~rb F !v01]O 19.the successor CPA 后任注册
会计师 N%:uOX8{ Ap\]v2G 20.the preceding CPA前任
注册会计师 6C.!+km |1ry*~ 21.issue the audit report 出具审计报告
*tZ3?X[b n3J,`1*ct 22.expert 专家
;QuxTmWp^ q{*[uJ}Xc" 23.the board of directors 董事会
vr47PM2al )N{PWSPs 24.knowledge of the entity‘ s business 了解被审计单位情况
w0js_P-uv D.AiqO<z 25.assess material misstatement risks评估重大错报风险
^+~$eg&js &flcJ` 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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$+e(k~ Vx0Hq`_14 28.a more knowledge of—— 进一步了解的情况
bU}!bol p(4Ek" 29.the prior year‘s working papers 以前年度
工作底稿
0=`aXb- _mdJIa0D6k 30.minutes of meeting 会议纪要
c?xeBC1- ;ACeY 31.business risks 经营风险
jvd3_L-@E< .*EP$pc 32.appropriateness 适当性
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KTEM 'uUa|J1mu 33.accounting estimate 会计估计
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(o6u^#6 34.management representations 管理层声明
qy\SOAh e!i.u'z 35.going concern assumption 持续经营假设
;XYfw) /$vX1T 36.audit plan 审计计划
3_VWtGQ `n|k+tsC 37.significant audit areas 重点审计领域
5hCfi [MC}zd'/ 38.error 错误
wL0"1Ya gJOswN;([ 39.fraud舞弊
jTQN(a9Y i3Nt?FSN 40.modified or additional procedures 修改或追加审计程序
H<b4B$/ 4P24ySy9F 41.misappropriation of assets 侵占资产
kr1^`>O5 p|*b] 36 42.transactions without substance 虚假交易
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k=Mk +fIyeX 43.unusual pressures 异常压力
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ycQc@f 44.the suspected noncompliance 涉嫌存在违法行为
?~Vev D VKrKA71Z~ 45.materialiy 重要性
Q;1$gImFz yFP#z5G 46.exceed the materiality level 超过重要性水平
inGH'nl_ 2gjA>ET`N 47.approach the materiality level 接近重要性水平
eP3 itrH( LyXABQ] 48.an acceptably low level 可接受水平
bL7mlh z!j`Qoh?V9 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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~ Bo*UM 50.misstatements or omissions 错报或漏报
z<P#djx b}G +7B 51.aggregate 总计
&9g#Vq% l}c<eEfOy" 52.subsequent events 期后事项
54LCoG/ 8|Y^z_C 53.adjust the financial statements 调整财务报表
4 ]8PF }mJ)gK5b 6 54.perform additional audit procedures 实施追加的审计程序
I`KN8ll K<_H`k*x 55.audit risk 审计风险
@49^WY -XY]WWlq 56.detection risk 检查风险
_H3cqD anV)$PT= 57.inappropriate audit opinion 不适当的审计意见
f%auz4CZz RMrt4:-DI 58.material misstatement 重大的错报
L_Ai/' gf@'d.W} 59.tolerable misstatement 可容忍错报
%F/tbXy{ )d1,}o 60.the acceptable level of detection risk 可接受的检查风险
y.eBFf %I=J8$B]f 查看《
注会考试《审计》中的128个英文单词(二) 》
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