22}J.'Zb B\KvKT|\ 1.audit
审计 7AV !v` < I8hy$+6 2.attestation 鉴证
f@[q# }6 *;Hvx32I 3.credibility 可信赖程度
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U*\Fa*E 4.audit of financial statements 财务报表
审计 3)atqM)i b0PF7PEEQ 5.agreed-upon procedures 执行商定程序
IZi1N >e=tem~/ 6.high levels of assurance 高水平保证
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A$;U*7TJuO ::9U5E;! 8.reliability 可靠性
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jGb+bN5U7 9.relevance 相关性
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10.professional skepticism 职业谨慎
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UHj3H DN;g2R`f 11.objectivity 客观性
[,8@oM# -%5*c61 12. professional competence 专业胜任能力
\P^WUWY n0>#?ek12 13.Senior/CPA-in-charge 项目经理
A%k@75V@ DNLqipUw 14.audit engagement letter 业务约定书
] 8+! ht!o_0{~ 15.recurring audit 连续审计
x: `oqbd TlQ#0_as[ 16.the client 委托人
FU;Tv). crz )F" 17.change
CPA 更换
注册会计师 (}V.xi r[q-O&2& 18.the existing CPA 现任注册
会计师
rs]%`"&= =v:vc~G6 19.the successor CPA 后任注册
会计师 J)x-Yhe c/^}
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注册会计师 (5cc{zKtR aiF7\^aw$ 21.issue the audit report 出具审计报告
ZMt9'w; 1}Tbp_ 22.expert 专家
jdK~]eld= )%- FnW 23.the board of directors 董事会
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AT<K>&) Ew*_@hVC 25.assess material misstatement risks评估重大错报风险
Rf^$?D&^ 9 ]c2ub7 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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~4"adOv s+#gH@c 28.a more knowledge of—— 进一步了解的情况
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dlN?[j 29.the prior year‘s working papers 以前年度
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s{(aW5$!s -+Axa[,5= 30.minutes of meeting 会议纪要
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)x4 31.business risks 经营风险
9E'fM !trt]?*- 32.appropriateness 适当性
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/x c<& uUB,OmLN 34.management representations 管理层声明
DJVH}w}9_P k@L},Td 35.going concern assumption 持续经营假设
Dt%Gv0 I<`K;El' 36.audit plan 审计计划
cfBq/2I {_&'tXL 37.significant audit areas 重点审计领域
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38.error 错误
Cc/h|4 )_k"_VVcC 39.fraud舞弊
[fx1H~T< 8n+&tBq1 40.modified or additional procedures 修改或追加审计程序
O-J;iX } 4wjy)VD_ 41.misappropriation of assets 侵占资产
hiq7e*Nsb S96H`kedZo 42.transactions without substance 虚假交易
}Qyuy~-&^ VT8PV5z 43.unusual pressures 异常压力
f!%G{G^` {; #u~e(W 44.the suspected noncompliance 涉嫌存在违法行为
_0N=~`' :)o 4fOJ8 45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
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PP)iw@9j $mdmuUIy-3 48.an acceptably low level 可接受水平
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DpIwzJ 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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8]Gy i[_(0P+Da 50.misstatements or omissions 错报或漏报
yHhx- ` -FQ! 51.aggregate 总计
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[fjZG[ 1P4cBw% 52.subsequent events 期后事项
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Y-!~x0-H [.J&@96,b 54.perform additional audit procedures 实施追加的审计程序
lS@0 $ CD]hi,B_J 55.audit risk 审计风险
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$4i| T8<pb^# 56.detection risk 检查风险
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?QA![ (-S<9u-r 58.material misstatement 重大的错报
dbn9t7'{ I(^pIe- 59.tolerable misstatement 可容忍错报
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UWU(6J|Fk n/W@H Im# 查看《
注会考试《审计》中的128个英文单词(二) 》
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