Q}a, f75 Jd].e=]pN 1.audit
审计 M5mCG ^LA.Y)4C2% 2.attestation 鉴证
qbrf;` [G(}`u8w" 3.credibility 可信赖程度
fB\+.eN @B<B# 4.audit of financial statements 财务报表
审计 U#o5(mK NPN* k]. 5.agreed-upon procedures 执行商定程序
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&y I'23$IzPA 6.high levels of assurance 高水平保证
V}leEf2' 6mawcK:7 7.compilation 编制
Je|D]w 1P"akc 8.reliability 可靠性
q&eUw<(F iQrTEp 9.relevance 相关性
6 (:^>@ S6.N)7y 10.professional skepticism 职业谨慎
qr5ME/)z S C'F,! 11.objectivity 客观性
/xK5%cE>B gk%8iT 12. professional competence 专业胜任能力
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R~z@voM*< 13.Senior/CPA-in-charge 项目经理
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l*kG6r wm3fd7T 14.audit engagement letter 业务约定书
;%Z%]nIS +y+-~;5iv 15.recurring audit 连续审计
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\j98(i 9Y9pKTU 16.the client 委托人
V;b^b5yZ> B{ i5UhxD 17.change
CPA 更换
注册会计师 Vrz6<c-'B $gYy3y 18.the existing CPA 现任注册
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?V6+o`bm <K8$00lm 19.the successor CPA 后任注册
会计师 kg2?I L ` ]*KrY 20.the preceding CPA前任
注册会计师 rUunf'w`e1 X%+FM] 21.issue the audit report 出具审计报告
sFR'y. w|6;Pf~1y) 22.expert 专家
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Ua74C 23.the board of directors 董事会
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mD0 24.knowledge of the entity‘ s business 了解被审计单位情况
6B4s6 !ul)e;a 25.assess material misstatement risks评估重大错报风险
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?/ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
m"B)%?C# B_u+$Odo 27.a general knowledge of —— 初步了解―――的情况
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02tu 29.the prior year‘s working papers 以前年度
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ew ~jd:3ip+! 30.minutes of meeting 会议纪要
;SBM7fwRk []K5l% 31.business risks 经营风险
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G@ /jI>=:z 32.appropriateness 适当性
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RH,(8 .&>r 33.accounting estimate 会计估计
MSPzOJQPy ]Y|Y ? 34.management representations 管理层声明
A9lnQCsJ =bUVGjr%96 35.going concern assumption 持续经营假设
0 T!_;IQ -\;x>=#B 36.audit plan 审计计划
~+VIELU<% dZ UB 37.significant audit areas 重点审计领域
Im{I23.2 Or&TGwo I 38.error 错误
;0V{^ *iB_$7n` 39.fraud舞弊
u</21fz' uS3s 40.modified or additional procedures 修改或追加审计程序
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O E<>Ev_5 > 41.misappropriation of assets 侵占资产
\NbMS C&H B7qm;(?X& 42.transactions without substance 虚假交易
7Rr(YoWa Pms"YhyZ7 43.unusual pressures 异常压力
<C\snB (o_w[jv 44.the suspected noncompliance 涉嫌存在违法行为
62&E]>A(i 'xAfcP[^ 45.materialiy 重要性
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tP2hU[7Z Pj_2y)^? 47.approach the materiality level 接近重要性水平
,.u7([SGm 4oLrCQZ\ 48.an acceptably low level 可接受水平
T78`~-D4< :)+|q 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
C7&4, ], SP9_s7LL 50.misstatements or omissions 错报或漏报
tk4~ 8 H kDT14 `& 51.aggregate 总计
iXtar;% wmFI? 52.subsequent events 期后事项
Wa~'p+<c~b kS[xwbE 53.adjust the financial statements 调整财务报表
ml7]sN( W?8 |h 54.perform additional audit procedures 实施追加的审计程序
]Y;EIn UJ1Ui'a(!! 55.audit risk 审计风险
^-T!(P: Hep]jxp+ 56.detection risk 检查风险
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i{Ayb A P><l@ 58.material misstatement 重大的错报
q#Az\B: A?8f 6 59.tolerable misstatement 可容忍错报
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(? 60.the acceptable level of detection risk 可接受的检查风险
y4s]*?Wz 6/B"H#rN 查看《
注会考试《审计》中的128个英文单词(二) 》
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