\ :8~na+( =DvFY]9{ 1.audit
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4f, qg:R+`z 2.attestation 鉴证
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d 5(1Zj`>' 3.credibility 可信赖程度
qC SJ=T; {CR~G2Z 4.audit of financial statements 财务报表
审计 -2o4v#d WfBA5 5.agreed-upon procedures 执行商定程序
WSn^P~vC .6xP>!E}Q 6.high levels of assurance 高水平保证
_2q4Aaza "BK'<j^q 7.compilation 编制
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v\Vr oR5hMu;j+ 8.reliability 可靠性
L^KGY<hp4 M]!R}<]{ 9.relevance 相关性
@ z#;O2 &Sj<X`^ 10.professional skepticism 职业谨慎
sVZb[|zSri -\6tVF11z 11.objectivity 客观性
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Ht5 %fcD 12. professional competence 专业胜任能力
/4YXx|V G`ZpFg0Y 13.Senior/CPA-in-charge 项目经理
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Xa 14.audit engagement letter 业务约定书
^uW](2 R<Ojaj=V 15.recurring audit 连续审计
! oLrN/- K%Mm'$fTw 16.the client 委托人
2*vOo^f ?O8NyCeb7 17.change
CPA 更换
注册会计师 Cmm"K[>Rx ZO2u[HSO> 18.the existing CPA 现任注册
会计师
j?i Ur2 TgSU}Mf)a 19.the successor CPA 后任注册
会计师 b3wE8Co a^'1o9 20.the preceding CPA前任
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$\az%NE 21.issue the audit report 出具审计报告
p^&' C_? O_nk8 22.expert 专家
J#L-Slav% ')5W 23.the board of directors 董事会
o{4ya jt '&W`x5`t 24.knowledge of the entity‘ s business 了解被审计单位情况
?g}n$%*5y! +Q_X,gZ 25.assess material misstatement risks评估重大错报风险
DdJxb{y7 KunK.m 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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m 27.a general knowledge of —— 初步了解―――的情况
WHBQA\4 /_rQ>PgSZW 28.a more knowledge of—— 进一步了解的情况
7$z")JB ~q?IG5s*Z 29.the prior year‘s working papers 以前年度
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_c['_HC oB-&ma[ZS 30.minutes of meeting 会议纪要
iv?'&IUfK 9;&2LT7z 31.business risks 经营风险
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"( b 32.appropriateness 适当性
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S58V .i"v([eQ 33.accounting estimate 会计估计
Z9i,#/ P~#!-9? 34.management representations 管理层声明
f/Grem @~ N:F~ 35.going concern assumption 持续经营假设
K-)*S\<} YUF!Y9! 36.audit plan 审计计划
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9HLn_|yU 37.significant audit areas 重点审计领域
j23OgbI 6ApW+/ 38.error 错误
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?B D4i 39.fraud舞弊
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dq Gc~A,_( 40.modified or additional procedures 修改或追加审计程序
$.QnM fm;1Iu# 41.misappropriation of assets 侵占资产
.Y&_k x1/Usupi 42.transactions without substance 虚假交易
)"&-vg< hEl)BRJ 43.unusual pressures 异常压力
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!}"npUgE 45.materialiy 重要性
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<eO 7b6_ u4IgPCTZ+ 47.approach the materiality level 接近重要性水平
N ]}Re$5 [=Np.:Y% 48.an acceptably low level 可接受水平
nv{ou[vQ ,ZD!Qb 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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*{C:Y 50.misstatements or omissions 错报或漏报
z Rz#0 /_*: 51.aggregate 总计
HNY{%D [^"e~ 52.subsequent events 期后事项
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Yl&eeM oFoG+H"&7\ 54.perform additional audit procedures 实施追加的审计程序
Kw(/#C:$ cOOPNa>5_ 55.audit risk 审计风险
,$}P<WZMu )Si`>o3T-. 56.detection risk 检查风险
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z? csRba;Z[ 57.inappropriate audit opinion 不适当的审计意见
7vNS@[8 =WyAOgy} 58.material misstatement 重大的错报
+P~zn= tOnaD]J 59.tolerable misstatement 可容忍错报
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>{L./ i2N*3X~ 60.the acceptable level of detection risk 可接受的检查风险
2EG"xA5% r;O{et't7y 查看《
注会考试《审计》中的128个英文单词(二) 》
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