kX}sDvP3 J]S30&? 1.audit
审计 BBV>QL l7VTuVGUJ 2.attestation 鉴证
t>*(v#WeZ '|5o(6u' 3.credibility 可信赖程度
_:5t~29 $9X?LGUz 4.audit of financial statements 财务报表
审计 D/4]r@M2c /iQh'rp 5.agreed-upon procedures 执行商定程序
=OPX9oG ~Jw84U{$ 6.high levels of assurance 高水平保证
R~[~(`/S 6o9&FU 7.compilation 编制
1|H4]!7kE d=uGB" 8.reliability 可靠性
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[EG} 9.relevance 相关性
`D=`xSEYl {+d)M 10.professional skepticism 职业谨慎
whP5u/857 YPY,gR 11.objectivity 客观性
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s] ;P< -m>3@"q 13.Senior/CPA-in-charge 项目经理
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-Q?c'e 14.audit engagement letter 业务约定书
P7bb2"_9 59W~bWHCP 15.recurring audit 连续审计
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16.the client 委托人
g&EK^q 3k(tv U+eC 17.change
CPA 更换
注册会计师 P{_%p<:V L%{YLl-zf] 18.the existing CPA 现任注册
会计师
"zQ<)Q]U c$BH`" <* 19.the successor CPA 后任注册
会计师 /]-yZ0hX0O ]SPuNBsy) 20.the preceding CPA前任
注册会计师 kw gLK@@%1 UHU ,zgM 21.issue the audit report 出具审计报告
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y&O?`"Uv/M cjO%X 23.the board of directors 董事会
P?n4B \! ~jHuJ`]DF 24.knowledge of the entity‘ s business 了解被审计单位情况
J-uQF| S&XlMu 25.assess material misstatement risks评估重大错报风险
UF }[%Sa Qy[S~D_ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
`^'fS@VA enQW;N1_M 27.a general knowledge of —— 初步了解―――的情况
KfZb=v;-l ANM=:EtP 28.a more knowledge of—— 进一步了解的情况
>b=."i cS:O|R#%t 29.the prior year‘s working papers 以前年度
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.j^BWr !~R<Il|B 30.minutes of meeting 会议纪要
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EStui>ho 32.appropriateness 适当性
K{`R`SXD t6mv 33.accounting estimate 会计估计
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zT7 chKEGosbF 34.management representations 管理层声明
*l"CIG' 6aHD?a o 35.going concern assumption 持续经营假设
-mh"["L" xLi3|^q 36.audit plan 审计计划
j|&D(]W/ IpSWg 37.significant audit areas 重点审计领域
kN{$-v=K 19y,O0# _ 38.error 错误
oD\t4]?E v7KBYN 39.fraud舞弊
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hwL`9.w |W=-/~X 41.misappropriation of assets 侵占资产
sP2Uj ~"J1@< 42.transactions without substance 虚假交易
dW!El^w} Cojs;`3iF: 43.unusual pressures 异常压力
*>mjUT}cP }d>.Nj#zh 44.the suspected noncompliance 涉嫌存在违法行为
Z}\,rex GK1nGdT] 45.materialiy 重要性
Y~{<Hs U!uJ )mm 46.exceed the materiality level 超过重要性水平
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k7` 47.approach the materiality level 接近重要性水平
!o?&{"#+ $%"hhju 48.an acceptably low level 可接受水平
ob2_=hQnC uYg Q?*Z 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
z[<Na3] jnztCNaX 50.misstatements or omissions 错报或漏报
EsX(<bx O< /b]<[ 51.aggregate 总计
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|nnFjGC`~ _a& Z$2O 53.adjust the financial statements 调整财务报表
]a&riPh" v^s?=9 54.perform additional audit procedures 实施追加的审计程序
]u$tKC MD<x{7O12> 55.audit risk 审计风险
Y,}h{*9Kd 1hi,&h 56.detection risk 检查风险
E# 8|h( +}?%w|8||s 57.inappropriate audit opinion 不适当的审计意见
71P. 9Iz U>.5vK.+ 58.material misstatement 重大的错报
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I1w @%L 59.tolerable misstatement 可容忍错报
/.!&d^ 2}/r>]9^- 60.the acceptable level of detection risk 可接受的检查风险
lt:&lIW,3 $V?sD{=W 查看《
注会考试《审计》中的128个英文单词(二) 》
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