O !&,5 Dy Y)|N"f; 1.audit
审计 pqR\>d0 m3.sVI0I 2.attestation 鉴证
<1 "+,}'x 2+Rv{% 3.credibility 可信赖程度
d@ Ja}` ,}SCa'PB 4.audit of financial statements 财务报表
审计 M.[rLJZ4 T!|=El> 5.agreed-upon procedures 执行商定程序
#hw>tA6 W?Ww2Lo%Y 6.high levels of assurance 高水平保证
0-d>I@j "r'ozf2\ 7.compilation 编制
!3qVB Log|%P\ 8.reliability 可靠性
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TanW2C .iwZ*b{ 9.relevance 相关性
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*[Q\ 10.professional skepticism 职业谨慎
wvby?MhPY =^;P#kX 11.objectivity 客观性
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TxB 12. professional competence 专业胜任能力
s!B/WsK y1f:?L-z 13.Senior/CPA-in-charge 项目经理
kHK0(bYK G}nO@ 14.audit engagement letter 业务约定书
[wnDHy6W qxOi>v0\H 15.recurring audit 连续审计
b #fTAC;< %;"@Ah 16.the client 委托人
]9 w76Z a;AzY'R 17.change
CPA 更换
注册会计师 &qM[g9 , X{> 18.the existing CPA 现任注册
会计师
/j2H A^GT ??&<k 19.the successor CPA 后任注册
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m o aM3gRp51cj 20.the preceding CPA前任
注册会计师 mN_Z7n;^eh +-?/e-z") 21.issue the audit report 出具审计报告
U9hS<}<Ki #I*QX%(H# 22.expert 专家
eD?3"!c! 2{|$T2?e 23.the board of directors 董事会
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2N[\>s Cfu=u *u 24.knowledge of the entity‘ s business 了解被审计单位情况
z(y*hazK XzIx:J6 25.assess material misstatement risks评估重大错报风险
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}c7 l@Z6do 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
~a9W3b4j 7V7zGx+Z7 27.a general knowledge of —— 初步了解―――的情况
;]2s,za)qs ,M5}4E7L%s 28.a more knowledge of—— 进一步了解的情况
f9$xk|2g G\d$x4CVGc 29.the prior year‘s working papers 以前年度
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iUk-' m"eteA,"k_ 30.minutes of meeting 会议纪要
+kK >w6taX 31.business risks 经营风险
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rZXrT}Xh{W 1Tp/MV/> 33.accounting estimate 会计估计
lCd@jB{ 0pb'\lA 34.management representations 管理层声明
PUJ2`iP1^3 d~J-|yyT 35.going concern assumption 持续经营假设
bBcp9C)iY Elj_,z 36.audit plan 审计计划
jEdtJEPa q/9H..6 37.significant audit areas 重点审计领域
,i9Byx#TN g]~h(mI 38.error 错误
=<@2#E) oTjyN\?H 39.fraud舞弊
EI>l-N2 k*rZ*sSp 40.modified or additional procedures 修改或追加审计程序
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7a {@Yb%{+ 41.misappropriation of assets 侵占资产
e> rRTN .R*!aK 42.transactions without substance 虚假交易
hOv={: 6DIZ@ oi 43.unusual pressures 异常压力
f>o,N{| k,F"-K+M 44.the suspected noncompliance 涉嫌存在违法行为
+ECDD'^! Ox!U8g8c 45.materialiy 重要性
8F(h*e_? lf<S_2i 46.exceed the materiality level 超过重要性水平
A5:qKaAq O=cxNy-I 47.approach the materiality level 接近重要性水平
/PBaIoJE @!N-RQ&A 48.an acceptably low level 可接受水平
}TQ{`a@ %=we`& 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
7tM9u5FF !rDdd%Z 50.misstatements or omissions 错报或漏报
rPNb\Ri gbeghLP[? 51.aggregate 总计
-$VZtex {#P`^g 52.subsequent events 期后事项
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c\6+=\ V3;.{0k 54.perform additional audit procedures 实施追加的审计程序
AUVgPXOwd k#Of]mXXz 55.audit risk 审计风险
N /$`:8" 1 2++RkL# 56.detection risk 检查风险
GDhE[of ZoB*0H- 57.inappropriate audit opinion 不适当的审计意见
93qwH% ,r^M?> 58.material misstatement 重大的错报
Yb i%od& 4(neKr5\# 59.tolerable misstatement 可容忍错报
-4w=s|#.\ v[@c*wo 60.the acceptable level of detection risk 可接受的检查风险
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cq?7#4 查看《
注会考试《审计》中的128个英文单词(二) 》
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