dR,a0+! rniL+/-uU 1.audit
审计 j[$+DCO#|m XCn;<$3w 2.attestation 鉴证
jt3W.^6HO WoSKN7* 3.credibility 可信赖程度
vu*{+YpH I(j{D>v 4.audit of financial statements 财务报表
审计 =''*'a-P _ qQ 5.agreed-upon procedures 执行商定程序
'rfsrZ? Qd?S~3XT 6.high levels of assurance 高水平保证
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Sn /<O9^hA| 7.compilation 编制
#:MoZw`rlw #=m:>Q?%z 8.reliability 可靠性
rX`fjS*C bhZ5-wo4% 9.relevance 相关性
(YmIui> wmP[\^c%$j 10.professional skepticism 职业谨慎
FklO#+<: A>:31C 11.objectivity 客观性
~ :B/`1[m r"5\\ qf5* 12. professional competence 专业胜任能力
4 T/ ~erc ^#7&R" 13.Senior/CPA-in-charge 项目经理
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UyNP:q: 14.audit engagement letter 业务约定书
lcoJ1+`C TjctK [db@ 15.recurring audit 连续审计
7 :u+-U n2(\pQKm 16.the client 委托人
Zk gj_ ]b^bc2: 17.change
CPA 更换
注册会计师 V5I xZn% D6FG$SV 18.the existing CPA 现任注册
会计师
6SSrkj }U t 9.iWIr 19.the successor CPA 后任注册
会计师 m{6*ae (L<G=XC 20.the preceding CPA前任
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:t)|S 21.issue the audit report 出具审计报告
_x7>d:C k0DX|O8mXV 22.expert 专家
x C>>K6Nb vRO`hGH 23.the board of directors 董事会
*>j4tA{b@v Bq85g5Dc 24.knowledge of the entity‘ s business 了解被审计单位情况
6rAenK-% ^`(3X 25.assess material misstatement risks评估重大错报风险
D_I_=0qNd _3_o/I 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
'KNUPi| nyd'79~>G 27.a general knowledge of —— 初步了解―――的情况
& =vi]z:[ &) Iue<&2 28.a more knowledge of—— 进一步了解的情况
E>}3MfL js=w!q0)9 29.the prior year‘s working papers 以前年度
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SjU0Xb)[ sVIw'W 30.minutes of meeting 会议纪要
*wz6 2p wQ9fPOm 31.business risks 经营风险
9'\*Ip^ X]%n#\t,] 32.appropriateness 适当性
2`h W#<ZaGsq 33.accounting estimate 会计估计
J,wpY$93 sX=_|<[ 34.management representations 管理层声明
,W;2A0A?X ljj}XJQ 35.going concern assumption 持续经营假设
0-A@X>6bs 5A"OL6ty 36.audit plan 审计计划
6imQjtI R&s\h"=* 37.significant audit areas 重点审计领域
>c8EgSZJ KZTT2KsYl 38.error 错误
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'd=B{7k@ t[ ^68] 40.modified or additional procedures 修改或追加审计程序
5?4jD]Z ^T/d34A;SP 41.misappropriation of assets 侵占资产
Yf,U2A\ tdB< 42.transactions without substance 虚假交易
:+\B|*T2.L GbZqLZ0 43.unusual pressures 异常压力
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Q68q76 44.the suspected noncompliance 涉嫌存在违法行为
BDT1qiC ;3WVrYe 45.materialiy 重要性
L+y90 T6? %,G0)t 46.exceed the materiality level 超过重要性水平
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^iaG>rvA 47.approach the materiality level 接近重要性水平
(Y%pk76d }*I:0"WH 48.an acceptably low level 可接受水平
3]1uDgfr -*Z;EA- 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
c)OQ_3xOs li?RymlF 50.misstatements or omissions 错报或漏报
xA>O4SD V/}g'_E 51.aggregate 总计
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52.subsequent events 期后事项
*^q%b/ f X!%CYmIRb 53.adjust the financial statements 调整财务报表
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..xg4V/ J2W: Q 55.audit risk 审计风险
#4e Taik ~ g \GC 56.detection risk 检查风险
A\7qPfpG 'X$2gD3c9 57.inappropriate audit opinion 不适当的审计意见
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>qL$ 6Tn.56 X 58.material misstatement 重大的错报
<k0$3&D D> |R.{ 59.tolerable misstatement 可容忍错报
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S0 AaJty kFlq@['U 查看《
注会考试《审计》中的128个英文单词(二) 》
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