/EY^u i J"w!Q\_ 1.audit
审计 UN`F|~@v U^_'e_) 2.attestation 鉴证
75Xi%mlE7 "cerg?ix 3.credibility 可信赖程度
Q(lj&!?1k 3[Pa~]yS 4.audit of financial statements 财务报表
审计 `!MyOI`qS x}TDb0V 5.agreed-upon procedures 执行商定程序
lD09(|` '[shY 6.high levels of assurance 高水平保证
DbSl}N ; G~ZDXQ>5CP 7.compilation 编制
66\0JsT?3 DQg:W |A 8.reliability 可靠性
fShf4G_w\ A.9,p 9.relevance 相关性
iKB8V<[\T
2G"mm( 10.professional skepticism 职业谨慎
,x5`5mT3 {]Z
Z] 11.objectivity 客观性
(_ov_3 9GS<d.#Nvc 12. professional competence 专业胜任能力
b5YjhRimS SsjO1F 13.Senior/CPA-in-charge 项目经理
,hK0F3?H> D={|&:`L e 14.audit engagement letter 业务约定书
kr7f<;rmJ
P,RCbPC4 15.recurring audit 连续审计
s-r$%9o5 sm}q&m]ad 16.the client 委托人
G8`q-B}q =Mq=\T 17.change
CPA 更换
注册会计师 p#.B Fy >HnD'y* 18.the existing CPA 现任注册
会计师
L@?Dmn'v IS7g{:}=p 19.the successor CPA 后任注册
会计师 c1wM " "}DuAs 20.the preceding CPA前任
注册会计师 oaI7j=Gp j' -akXo< 21.issue the audit report 出具审计报告
@Z!leyam E66e4?" 22.expert 专家
D8_m_M|P io
cr 23.the board of directors 董事会
</<_e0 ?[Q;275 24.knowledge of the entity‘ s business 了解被审计单位情况
U;Hu:q* 4UoUuKzt 25.assess material misstatement risks评估重大错报风险
r6]r+!63" mKZ?H$E%% 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
n4)G g~PE yuswWc' 27.a general knowledge of —— 初步了解―――的情况
8E/$nRfOd wpY%"x#-+= 28.a more knowledge of—— 进一步了解的情况
{Cs
~5jYz N;D(_:^ 29.the prior year‘s working papers 以前年度
工作底稿
>0+m yyk[oH-Q 30.minutes of meeting 会议纪要
@okC":Fw, E?z 3&C 31.business risks 经营风险
[?W3XUJ,Y m&,d8Gss^ 32.appropriateness 适当性
IJq$GR [
x!T<jJ 33.accounting estimate 会计估计
U_!"&O5lr KK]AX; 34.management representations 管理层声明
8NeP7.U<w ci5ERv` 35.going concern assumption 持续经营假设
)QaJYC^+ j3`:;'L 36.audit plan 审计计划
A3&8@/6, #
x#.@ 37.significant audit areas 重点审计领域
n5UcivyX
7r"!&P*, 38.error 错误
8c+i+gp! Sijwh1j*V 39.fraud舞弊
RNoS7[& *v:+AE 40.modified or additional procedures 修改或追加审计程序
n5S$Dl \R&`bAd k 41.misappropriation of assets 侵占资产
g_>)Q peGXU/5.I 42.transactions without substance 虚假交易
HJBUN1n 8XX,(k_b 43.unusual pressures 异常压力
Podm 3b R9S7p)B 44.the suspected noncompliance 涉嫌存在违法行为
9]|[z{v'>l
+aP%H
45.materialiy 重要性
jc;&g)Rv PhKJ#DRbr 46.exceed the materiality level 超过重要性水平
JEY%
(UR8 3dadeu^{A 47.approach the materiality level 接近重要性水平
=h&DW5QC n{Jvx
>); 48.an acceptably low level 可接受水平
o1zc`Ibd &xH>U*c 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
X,O&X Vize0fsD 50.misstatements or omissions 错报或漏报
+t.T+`
EG +tfmBZl^ 51.aggregate 总计
?\$77k L=Dx$#| 52.subsequent events 期后事项
aeSy,: ]o,) #/' $ 53.adjust the financial statements 调整财务报表
s_`wLQ7e An]*J|nFIY 54.perform additional audit procedures 实施追加的审计程序
pPQ]#v 2Y 6/,W 55.audit risk 审计风险
s%4)}w;z [`ttNW(_ 56.detection risk 检查风险
,iSs2&$m |r0j>F 57.inappropriate audit opinion 不适当的审计意见
zb9
d{e G-"#3{~2 58.material misstatement 重大的错报
>)#*}JI /"iYEr%_ 59.tolerable misstatement 可容忍错报
'ARQ7 Q[` V7rcnk# 60.the acceptable level of detection risk 可接受的检查风险
Wt8;S$!=R dqF--)Nb 查看《
注会考试《审计》中的128个英文单词(二) 》
;=h^"et ,8$;|#d