!qQB}sAf S]O0zv^} 1.audit
审计 a9"1a' hA6D*8oXD 2.attestation 鉴证
v"LH^!/ W{1" 3.credibility 可信赖程度
mF@)l]UZ' A0@E^bG 4.audit of financial statements 财务报表
审计 k,kr7'Q ^_Ap?zn 5.agreed-upon procedures 执行商定程序
K4{1}bU{> b":3J)Y6. 6.high levels of assurance 高水平保证
^tFbg+. q9^6A90 7.compilation 编制
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`A Gl Hy9c<X[F9 8.reliability 可靠性
g9XAUZe ,?k~>,{3 9.relevance 相关性
V?0Yzg$sy QR#L1+Hn 10.professional skepticism 职业谨慎
uDWxIP,m &>T7]]) 11.objectivity 客观性
:Nt_LsH ?C6DK{S( 12. professional competence 专业胜任能力
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>Bi& 13.Senior/CPA-in-charge 项目经理
T0Kjnzs YWXY4*G 14.audit engagement letter 业务约定书
!go$J]T @N% /v* 15.recurring audit 连续审计
yG ,oSp| G)S(a4 16.the client 委托人
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6~rO( 17.change
CPA 更换
注册会计师 a(a2xa Jj:Bi&C 18.the existing CPA 现任注册
会计师
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19.the successor CPA 后任注册
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:1Y *&s 20.the preceding CPA前任
注册会计师 MB:VACCr ^hN.FIzM 21.issue the audit report 出具审计报告
E;>BcPt5 O5lP92], 22.expert 专家
3SMb#ce*o 'cpO"d?{ 23.the board of directors 董事会
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uHNh|ew21 y. A]un1 25.assess material misstatement risks评估重大错报风险
_Dv< |vI1C5e 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
5e|2b] f$ ,m08t9F 27.a general knowledge of —— 初步了解―――的情况
pp!>: % OfAh?^R 28.a more knowledge of—— 进一步了解的情况
+kXj+2 CB1AL]|3 29.the prior year‘s working papers 以前年度
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TlA*~HG<Q )=:gO`"D 30.minutes of meeting 会议纪要
pVGH)6P>| ,];4+&|8kW 31.business risks 经营风险
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D KkF3E*q\H 32.appropriateness 适当性
r{Stsha( 3!OO_ 33.accounting estimate 会计估计
2!y %nkO* mH/$_x)o 34.management representations 管理层声明
<.l$jW] aglW\LT^ 35.going concern assumption 持续经营假设
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ZZ 36.audit plan 审计计划
JOA_2qa>\ "\:ZH[j 37.significant audit areas 重点审计领域
<"8<< (K}Md~ 38.error 错误
{Y p;R Z#i5=,Bk 39.fraud舞弊
FX6*` >d{O1by=d9 40.modified or additional procedures 修改或追加审计程序
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Du*O| 41.misappropriation of assets 侵占资产
&M6cCT]&M )iiwxpdw 42.transactions without substance 虚假交易
potb6jc? qU/,&C 43.unusual pressures 异常压力
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O:m^* UhX`BGpM{ 45.materialiy 重要性
@6~OQN :2\H>^uV 46.exceed the materiality level 超过重要性水平
>UQ`@GdafR 3XeCaq'N 47.approach the materiality level 接近重要性水平
unUCn5hJ= 7T)J{:+0!| 48.an acceptably low level 可接受水平
k/|j e~$ "E><:_,\ 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
Ju~8C\Dd 1 ^k#g, 50.misstatements or omissions 错报或漏报
Fs bX{ OcBn1k. 51.aggregate 总计
'za4c4b*u j+p=ik 52.subsequent events 期后事项
4*<27 *Y2d!9F}Sa 53.adjust the financial statements 调整财务报表
_*.Wo"[%[X zg3q\~ 54.perform additional audit procedures 实施追加的审计程序
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+QqEUf<U*, (:p&[HNuN 56.detection risk 检查风险
Ux2pqPb ON$^_l/c 57.inappropriate audit opinion 不适当的审计意见
~IB~>5U! p:,(r{*? 58.material misstatement 重大的错报
oXR%A7 D:uBr|(' 59.tolerable misstatement 可容忍错报
@'K+ 9tnW:Nw~ 60.the acceptable level of detection risk 可接受的检查风险
/}]Irj4m U 9?!|h;7 查看《
注会考试《审计》中的128个英文单词(二) 》
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