yDyq. -Q kQH!`-n:T 1.audit
审计 e~-Dk .i 1fC|_V(0 2.attestation 鉴证
L~yy;)]W B@s\>QMm 3.credibility 可信赖程度
+0=RC^ @lmk e> 4.audit of financial statements 财务报表
审计 h`vM+,I n@%'Nbc>b 5.agreed-upon procedures 执行商定程序
;=n7 Z 0<s)xaN>Y 6.high levels of assurance 高水平保证
l'o}4am AOfQqGf 7.compilation 编制
Lc.7:r `V?{ 8.reliability 可靠性
oS`F Yy $>BP}V33 9.relevance 相关性
=_wgKXBFa vw(};)8 10.professional skepticism 职业谨慎
leD?yyjw7 t7~mW$}O 11.objectivity 客观性
T2Vj&EA@ Z>D7C?v:( 12. professional competence 专业胜任能力
G_o/ lIz" B"EMir' 13.Senior/CPA-in-charge 项目经理
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' cfj6I 14.audit engagement letter 业务约定书
E@@quK aI\VqOt] 15.recurring audit 连续审计
*%fOE;-? b#]in0MT?@ 16.the client 委托人
r`&ofk1K M.128J+xfS 17.change
CPA 更换
注册会计师 -\I0*L'$|\ W!Xgse3 18.the existing CPA 现任注册
会计师
JZ<O-G+ $Z(zO;k. 19.the successor CPA 后任注册
会计师 7v?Ygtv LD6fi 20.the preceding CPA前任
注册会计师 iFHVr'Og' x7*}4>|W,I 21.issue the audit report 出具审计报告
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,X(GwX 22.expert 专家
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AI)9E=D% 23.the board of directors 董事会
eIEcj<f U{R*WB b 24.knowledge of the entity‘ s business 了解被审计单位情况
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}H0(+ Xr~r`bR= 25.assess material misstatement risks评估重大错报风险
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-.WI 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
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wj?fr? 27.a general knowledge of —— 初步了解―――的情况
tL3(( W" ;WzT"yW)T 28.a more knowledge of—— 进一步了解的情况
T0SD|' 6[CX[=P30 29.the prior year‘s working papers 以前年度
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Te.hXCFD ~f@;. 30.minutes of meeting 会议纪要
`"bm Hs7 bcZHFX 31.business risks 经营风险
xCQ<G{;C B]hZ4.B1 32.appropriateness 适当性
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BT }tJ:-!*2 33.accounting estimate 会计估计
Bq _<v)M* WL7:22nSHa 34.management representations 管理层声明
:2?'mKa7 !^N/n5eoz 35.going concern assumption 持续经营假设
H(g&+Wcu= `=\G>#p<T 36.audit plan 审计计划
w|M?t{ z1L. 37.significant audit areas 重点审计领域
&,#VhT![ )8vcg{b{d 38.error 错误
(V+(\<M `S.;&%B\ 39.fraud舞弊
?,Hk]Rl3 ~\Ynih 40.modified or additional procedures 修改或追加审计程序
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nh4- SC!IQ80H#D 41.misappropriation of assets 侵占资产
`t8e2?GH 0)84Z.k 42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
k"n#4o: $]hf2Yr( 44.the suspected noncompliance 涉嫌存在违法行为
)pzXC B kC(9[Ei 45.materialiy 重要性
UM#]olh D QZS%) 46.exceed the materiality level 超过重要性水平
WUxr@0 ) ejvT- 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
A#p@`|H#B co*5NM^ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
9\"~ G) 'fgDe 50.misstatements or omissions 错报或漏报
^yb_aC w T^Z#x-Q 51.aggregate 总计
E O}(MXS {=(4 52.subsequent events 期后事项
}x8fXdd [0rG"$(0Y 53.adjust the financial statements 调整财务报表
$4?%Z>' 0lBl5ke 54.perform additional audit procedures 实施追加的审计程序
w68qyG|wM UjfB+=7I{L 55.audit risk 审计风险
+6>Pp[% o3`Z@-.G 56.detection risk 检查风险
k'\RS6M`L WAQv4&xGM 57.inappropriate audit opinion 不适当的审计意见
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Y'l 58.material misstatement 重大的错报
f8n'9HOw> O}%=c\Pb 59.tolerable misstatement 可容忍错报
kz??""G7/ weDv[b5i 60.the acceptable level of detection risk 可接受的检查风险
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vdo[qk\C 查看《
注会考试《审计》中的128个英文单词(二) 》
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