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APf &5 1.audit
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4JF 2.attestation 鉴证
C3"&sdLb$ \ lr/;-zP 3.credibility 可信赖程度
rw u3Nb WmVVR>0V| 4.audit of financial statements 财务报表
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i W<'<'z5 5.agreed-upon procedures 执行商定程序
&?<AwtNN :YvbU Y 6.high levels of assurance 高水平保证
esq<xuZM4 aqL<v94wX 7.compilation 编制
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j$PI,` Y3oMh, 9.relevance 相关性
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GiARW? UKs$W` 10.professional skepticism 职业谨慎
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jY{Uq 13.Senior/CPA-in-charge 项目经理
V5s&hZZYa u4"r>e6_B 14.audit engagement letter 业务约定书
{nRUH*(d9 vInFo.e[4 15.recurring audit 连续审计
%V_eJC""? ,}7_[b)&V 16.the client 委托人
M,..Kw/ }~ Je~p%m#e;K 17.change
CPA 更换
注册会计师 otnV-7)@ I~RcOiL) 18.the existing CPA 现任注册
会计师
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会计师 ~e^)q>Lb7( :~-i&KNk 20.the preceding CPA前任
注册会计师 cjY@Ot*i$ H m8y]>$ 21.issue the audit report 出具审计报告
1v]t!}W:6 rw*M&qg!z 22.expert 专家
B9W/bJ6% U.Hdbmix 23.the board of directors 董事会
_3&/(B%H =uc^433. 24.knowledge of the entity‘ s business 了解被审计单位情况
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FV8\+ep 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
MPG+B/P& |_I[1%&`N 27.a general knowledge of —— 初步了解―――的情况
,\>g 1.dX)^\ 28.a more knowledge of—— 进一步了解的情况
RAOKZ~` Sj1r s#@1 29.the prior year‘s working papers 以前年度
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^ 0eO\wc?O f?m5pax| 30.minutes of meeting 会议纪要
Nh:4ys!P i-"<[*ePd 31.business risks 经营风险
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Ou!)1UFI +gNX7xuY 33.accounting estimate 会计估计
$w `veP |VYr=hjo 34.management representations 管理层声明
QX+Y(P`vMK Bxt_a.LthH 35.going concern assumption 持续经营假设
Di])<V At|ht 36.audit plan 审计计划
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OM<XhZ 2{gwY85: 38.error 错误
|i s 9 :SdIU36 39.fraud舞弊
,i;9[4QMX PbQE{&D# 40.modified or additional procedures 修改或追加审计程序
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%0 qc@4 41.misappropriation of assets 侵占资产
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C?(y2p`d\ Ltl]j*yei 43.unusual pressures 异常压力
Pgx+\;w" 7s!AHyZ 44.the suspected noncompliance 涉嫌存在违法行为
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%Uw;d |&(H^<+Xp 46.exceed the materiality level 超过重要性水平
k=FcPF" 03] r*\ 47.approach the materiality level 接近重要性水平
g\qX7nIH? XWc|[>iO 48.an acceptably low level 可接受水平
R rxRa[{Z &'NQ)Dn 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
cS5w +`,L vg5E/+4gp% 50.misstatements or omissions 错报或漏报
z3ZuC{ EI<"DB 51.aggregate 总计
svF*@(-P# VBhE{4J 52.subsequent events 期后事项
D8a)( wm U:J /\- 53.adjust the financial statements 调整财务报表
;g6 nHek Hc>([?P%t 54.perform additional audit procedures 实施追加的审计程序
rT o%=0P p-a]"l+L 55.audit risk 审计风险
+7`u9j. gp%tMTI1 56.detection risk 检查风险
+V6j` y+l<vJu 57.inappropriate audit opinion 不适当的审计意见
1o(+rR<h9 |_!PD$i- 58.material misstatement 重大的错报
`Nkx7Z~w: F=:F>6` 59.tolerable misstatement 可容忍错报
gq=0L: Wn b)*pPP 60.the acceptable level of detection risk 可接受的检查风险
>Zi|$@7t- :U7;M}0 查看《
注会考试《审计》中的128个英文单词(二) 》
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