7eAX*Kgt<_ tNbN7yI 1.audit
审计 v_DedVhe |&zz,+ E 2.attestation 鉴证
{0WHn.,2Y `Tv[DIVW 3.credibility 可信赖程度
Sy0$z39 K1M%!JKh)x 4.audit of financial statements 财务报表
审计 `~By)?cT_> lE4HM$p
5.agreed-upon procedures 执行商定程序
Jcrw#l8|C G;l_|8<t#\ 6.high levels of assurance 高水平保证
ppVHLrUh ,,q10iF 7.compilation 编制
u)+8S/ ) NgP&.39U 8.reliability 可靠性
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lM3_rbO 9.relevance 相关性
@U& QI* 8~@c)Z; 10.professional skepticism 职业谨慎
V<T9&8l+: ddJe=PUb 11.objectivity 客观性
kY-N>E: SC)g^E# 12. professional competence 专业胜任能力
huh6 t ! ,)Znb= 13.Senior/CPA-in-charge 项目经理
klT@cO-9 x"~8*V'0 14.audit engagement letter 业务约定书
3 cK I rrik,qyv6 15.recurring audit 连续审计
f Sa"%8% l)1r+@)\ 16.the client 委托人
gc-@"wI? vunHNHltW0 17.change
CPA 更换
注册会计师 V{/?FO?E @1o/0y" 18.the existing CPA 现任注册
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42$VhdG UCB/=k^m 19.the successor CPA 后任注册
会计师 Oi8.8M 'h|DO/X~L 20.the preceding CPA前任
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9n~ 21.issue the audit report 出具审计报告
^:^9l1] 5m&9"T. w 22.expert 专家
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#Vla 23.the board of directors 董事会
R{<kW9! R;uvkg[o 24.knowledge of the entity‘ s business 了解被审计单位情况
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6xTuNE1 <Tzrj1"Q3 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
DgId_\Ze IP xiV]c 27.a general knowledge of —— 初步了解―――的情况
'YmIKIw xr4*{v 28.a more knowledge of—— 进一步了解的情况
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u8&Z!p\ 29.the prior year‘s working papers 以前年度
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gY/"cq ` Mjj@[ 30.minutes of meeting 会议纪要
vlmB`T }YGV\Nu 31.business risks 经营风险
J\twZ>w~0 GfoLae 32.appropriateness 适当性
[1g8*j~L bzBEX mC 33.accounting estimate 会计估计
BC&S> #\ 46_xyz3+ 34.management representations 管理层声明
U)fc*s iVhJ t#_b 35.going concern assumption 持续经营假设
%g{X ? qeV fE_< 36.audit plan 审计计划
J=9FRC +%yfcyZ. 37.significant audit areas 重点审计领域
%?0:vn tqE6>"jD 38.error 错误
-$,TMqM +"\sc;6m. 39.fraud舞弊
ry`Ho8N dk[!V1x4\ 40.modified or additional procedures 修改或追加审计程序
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#fH% e'6/`Evqz 41.misappropriation of assets 侵占资产
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O eenH0Ovv 42.transactions without substance 虚假交易
x gVeN[" 9UdM`v)( 43.unusual pressures 异常压力
V\ZG d+? ?PuBa`zDE 44.the suspected noncompliance 涉嫌存在违法行为
SA&Rep^ > kGGR 45.materialiy 重要性
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(yp3 47.approach the materiality level 接近重要性水平
+ [iQLM?zo l+xX/A) 48.an acceptably low level 可接受水平
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\tf<B\oa 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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"/nz 51.aggregate 总计
$O&b`` =MQoC:l 52.subsequent events 期后事项
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X 53.adjust the financial statements 调整财务报表
dP9qSwTa <Th6r.#? 54.perform additional audit procedures 实施追加的审计程序
27eooY1 5kc/Y/4o 55.audit risk 审计风险
RuLi,'u Zi *2nv' 56.detection risk 检查风险
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G,&<<2{(f; i?p$H0bn 58.material misstatement 重大的错报
Bd!bg|uO* Q:2>}QgX} 59.tolerable misstatement 可容忍错报
dPW#C5dm xT3BHnQ( 60.the acceptable level of detection risk 可接受的检查风险
3@etRd;]Kr v> LIvi|] 查看《
注会考试《审计》中的128个英文单词(二) 》
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