d.AC%&W p[qg&VKB 1.audit
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?@ 2.attestation 鉴证
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30d#Lq 3.credibility 可信赖程度
}#/lN JDlBVZ! 4.audit of financial statements 财务报表
审计 QN g\4% ^Xs]C|=W 5.agreed-upon procedures 执行商定程序
T1zi0fa' MI*Sq\-i 6.high levels of assurance 高水平保证
x0<^<D &Q X 8R1a? 7.compilation 编制
&S-er{]] 'RLOV 8.reliability 可靠性
W.[BPR B}\BeFt' 9.relevance 相关性
O{q&]~, 7 :U8 f: 10.professional skepticism 职业谨慎
X<euD9? X"<|Z]w 11.objectivity 客观性
WcEt%mGQ, X-/Ban 12. professional competence 专业胜任能力
>];"N{ A eaAPKx 13.Senior/CPA-in-charge 项目经理
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i yU_9a[$V 14.audit engagement letter 业务约定书
l$M +.GB< AC4 l<:Yh 15.recurring audit 连续审计
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MZ[d\ 16.the client 委托人
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uJ8{HB 17.change
CPA 更换
注册会计师 h(N=V|0 CDCC1B G" 18.the existing CPA 现任注册
会计师
hY=I5[* 6+PGwCS 19.the successor CPA 后任注册
会计师 &t3Jv{ sfI N)jh 20.the preceding CPA前任
注册会计师 4f {+pf^R WQKj]:qk0 21.issue the audit report 出具审计报告
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oA 22.expert 专家
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=k%,J_ 23.the board of directors 董事会
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R)?a;}H 24.knowledge of the entity‘ s business 了解被审计单位情况
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nf+, M[s\E4l:t 25.assess material misstatement risks评估重大错报风险
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>C 3dm'xetM 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
w~N-W8xNR K\^&+7&zVg 27.a general knowledge of —— 初步了解―――的情况
X4Xf2aXI w+_Wc~f 28.a more knowledge of—— 进一步了解的情况
TSQhX~RN *h:kmT 29.the prior year‘s working papers 以前年度
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?D=8{!R3 7cw]v"iv 30.minutes of meeting 会议纪要
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,mleM 31.business risks 经营风险
M&[b.t* :hP58 }Q$ 32.appropriateness 适当性
@T7PZB&xnl 'vlrc[|/ 33.accounting estimate 会计估计
_}ele+ 4_Y!el H) 34.management representations 管理层声明
$?f]ZyZr. A.U'Q| 35.going concern assumption 持续经营假设
%U?)?iZdL gZ` DT 36.audit plan 审计计划
x'i0KF 7I3 :u+ 37.significant audit areas 重点审计领域
HNMBXXf,B nh;y:Bi 38.error 错误
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62B1 !Uy>eji} 39.fraud舞弊
^PQM;" or.\)(m#( 40.modified or additional procedures 修改或追加审计程序
xA-jvu9@ ,8VXA +'_ 41.misappropriation of assets 侵占资产
qZbHMTnT6 cL7C2wB` 42.transactions without substance 虚假交易
; )|nkI jL_5]pzJ 43.unusual pressures 异常压力
qTy v.#{y }]GbUC!Zb 44.the suspected noncompliance 涉嫌存在违法行为
UABbcNW q+%!<]7X 45.materialiy 重要性
f{_)rsqf veO?k.u( 46.exceed the materiality level 超过重要性水平
ZIW7_Y>_ ?O7iK<5N 47.approach the materiality level 接近重要性水平
VIg\]%qse hBy*09Sv 48.an acceptably low level 可接受水平
iNLDl~uU 8A4TAT4, 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
`^e*T'UPl y5%5O xB 50.misstatements or omissions 错报或漏报
tqhh<u; `^%@b SE( 51.aggregate 总计
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4 b9#m m 52.subsequent events 期后事项
?Cc :) ;@4sd%L8V 53.adjust the financial statements 调整财务报表
z Lw(@& O{ BW;Deo 54.perform additional audit procedures 实施追加的审计程序
D aDUK? .hne)K%={y 55.audit risk 审计风险
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Kh.h )Y[/! 56.detection risk 检查风险
:`5;nl63 S}mm\<=1 57.inappropriate audit opinion 不适当的审计意见
hXTYTbTX kQ[Jo%YT?E 58.material misstatement 重大的错报
==` Pb b"3uD` 59.tolerable misstatement 可容忍错报
RNe9h lr -R8/`M8GbD 60.the acceptable level of detection risk 可接受的检查风险
nF|Oy0 tNB%eb{ 查看《
注会考试《审计》中的128个英文单词(二) 》
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