K$37}S5 ex@,F,u>o 1.audit
审计 8xD<A| 8osS OOzM 2.attestation 鉴证
U- *8%>Qp ^\7 x5gO 3.credibility 可信赖程度
@dWS*@ ^hl]s?"3 4.audit of financial statements 财务报表
审计 Q}=W>|aE. #Vn>ue+? 5.agreed-upon procedures 执行商定程序
Th&W
q -$L],q_S^ 6.high levels of assurance 高水平保证
}ZM*[j M<#)D 7.compilation 编制
/IrR,bvA !%Hl#Pv} 8.reliability 可靠性
P- `~]] ; mo\ yW1 9.relevance 相关性
@LWxz V.
bH$@ej
10.professional skepticism 职业谨慎
7q2"b?|h *1o+o$hY2 11.objectivity 客观性
T$.-{I R+kZLOE 12. professional competence 专业胜任能力
8}pcanPg .j:.WnW 13.Senior/CPA-in-charge 项目经理
V&4:nIS>z xT=kxyu 14.audit engagement letter 业务约定书
@F3-Ugm zV_-rf 15.recurring audit 连续审计
}{kTh%
^ /_VRO9R\V 16.the client 委托人
z[|PsC3i: >Xh(`^}SQ* 17.change
CPA 更换
注册会计师 Z$#ZYD \yX !P1 18.the existing CPA 现任注册
会计师
ExOB P O)RzNfI^`N 19.the successor CPA 后任注册
会计师 @7HOL-i CtC`
:
!Q 20.the preceding CPA前任
注册会计师 }x#P<d( R26tQbwE 21.issue the audit report 出具审计报告
NBg>i7KQ ~&[P`
Z$ 22.expert 专家
Gs=a(0
0i?
\xO2WD 23.the board of directors 董事会
"$E!_ {Y*]Qc 24.knowledge of the entity‘ s business 了解被审计单位情况
CI,`R&=xO !k>H e*M}P 25.assess material misstatement risks评估重大错报风险
_#YHc
[Wz ap'kxOf"1 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
VG'( jC Kt;lj 27.a general knowledge of —— 初步了解―――的情况
Er/5 , ^/d^$ 28.a more knowledge of—— 进一步了解的情况
n0_Az2 iQ]c
k- 29.the prior year‘s working papers 以前年度
工作底稿
PRk%C0` *liPJ29C[ 30.minutes of meeting 会议纪要
4Jk}/_ 18/@:u{ 31.business risks 经营风险
zloaU JbC\l 32.appropriateness 适当性
Bc|x:#`C\{ hPeKQwzC0 33.accounting estimate 会计估计
|nH
0~P#! kN9sug^ 34.management representations 管理层声明
;`of'9| klC^xSx 35.going concern assumption 持续经营假设
r4NT`&`g? ge
{4;,0= 36.audit plan 审计计划
Ae_ E;[mj dzv,)X 37.significant audit areas 重点审计领域
\lbiz4^> K!:
,l 38.error 错误
SQ
KY;p =ci5&B? 39.fraud舞弊
"0
PN iBiA0 W 40.modified or additional procedures 修改或追加审计程序
zkMO3w> CG>2,pP, 41.misappropriation of assets 侵占资产
i+x6aQ24 &|{,4V0%A 42.transactions without substance 虚假交易
+$=Wms-z ,WD
AcQ8\ 43.unusual pressures 异常压力
a=B0ytNm =+-.5M 44.the suspected noncompliance 涉嫌存在违法行为
4p.{G%h W>|b98NPu 45.materialiy 重要性
B*iz+"H
5GFnfc} 46.exceed the materiality level 超过重要性水平
F Hcqu_;J kt3#_d^El 47.approach the materiality level 接近重要性水平
'sQO0611S U?^|>cMr 48.an acceptably low level 可接受水平
|M/
\'pOe +\Mm
(Nd 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
XXwhs-:o kJeOlO[ 50.misstatements or omissions 错报或漏报
s]%
! IIn\{*|mW 51.aggregate 总计
}0nB'0|y ZznWs+ 52.subsequent events 期后事项
\fR:+rbQ&| [k=9 +0p 53.adjust the financial statements 调整财务报表
2y7q
x1$C [}>6n72gNh 54.perform additional audit procedures 实施追加的审计程序
U`p<lxRgQ 842+KLS 55.audit risk 审计风险
n rB27 1V3J:W#; 56.detection risk 检查风险
~+nSI-L Kcdd=2 [T 57.inappropriate audit opinion 不适当的审计意见
HPdwx
V : 8<^rP 58.material misstatement 重大的错报
{=4:Tgw vEp8Hc 59.tolerable misstatement 可容忍错报
YY<?w d>98 E9
60.the acceptable level of detection risk 可接受的检查风险
p2vUt (a!,) 查看《
注会考试《审计》中的128个英文单词(二) 》
mT~>4xi0 |M>k &p,B-