;Z:z'';Lm wb2N$Ew= 1.audit
审计 L`cc2.F WZ&/l 65J 2.attestation 鉴证
yL^1s\<ddW >P/kb fPA 3.credibility 可信赖程度
k2sb#]-/} :!;BOCTYI 4.audit of financial statements 财务报表
审计 %4Ylq|d KS}Ci- 5.agreed-upon procedures 执行商定程序
lb2mWsg" g-U'{I5F 6.high levels of assurance 高水平保证
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_j-k*: }UMg ph:2: 8.reliability 可靠性
N6=cqUM wt TKvUBy 9.relevance 相关性
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8P% q]=.Aik 10.professional skepticism 职业谨慎
@g(N!n~ VV)PSo db 11.objectivity 客观性
Qf0$Z.- u{"o*udU 12. professional competence 专业胜任能力
17tph; d{0b*l% 13.Senior/CPA-in-charge 项目经理
a8rsF V:9| 9$G 14.audit engagement letter 业务约定书
kEf}yTy Q4{%)}2$ 15.recurring audit 连续审计
aj51%wKMb: l %=yT6 16.the client 委托人
PvBx<i}A "zc@(OA[z 17.change
CPA 更换
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}EV p<Wb^BE 18.the existing CPA 现任注册
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E72j. J?)vsnD.H 20.the preceding CPA前任
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_3r MB"uJUk 21.issue the audit report 出具审计报告
V^QKn+/ J5)e 7 22.expert 专家
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+"Ih'bb`j eW"i'\`0 24.knowledge of the entity‘ s business 了解被审计单位情况
OYzt>hdH X5U_|XK6Y 25.assess material misstatement risks评估重大错报风险
d#Sc4xuf ~fI&F| 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
>&TSz5Q *_`T*$ 27.a general knowledge of —— 初步了解―――的情况
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vGC.# 28.a more knowledge of—— 进一步了解的情况
Bwjd/id q v]F q}I" 29.the prior year‘s working papers 以前年度
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>aW|W!. /%po@Pm#I 30.minutes of meeting 会议纪要
`!S5FE"- '!Ps4ZTn_ 31.business risks 经营风险
Ev0GAc1 @g9j+DcU 32.appropriateness 适当性
7J~6J.m .{k(4_Q?I 33.accounting estimate 会计估计
H$KE*Wwq MG>g?s'! 34.management representations 管理层声明
N[^%| I{<6GIU+ 35.going concern assumption 持续经营假设
T?!^-PD9* fU@}]& 36.audit plan 审计计划
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m|],' [6V'UI6 37.significant audit areas 重点审计领域
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1B'i7 o m`r^3, 39.fraud舞弊
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l~Kn-S{ 8xj4N%PA 41.misappropriation of assets 侵占资产
}U7>_b2 aw/Y# 42.transactions without substance 虚假交易
?4Lb *{R [POcO 43.unusual pressures 异常压力
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45.materialiy 重要性
-le:0NUwI Vm'ReH 46.exceed the materiality level 超过重要性水平
-Hh$3Uv d%1S6eYa' 47.approach the materiality level 接近重要性水平
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}E]`ly<Z H|0B*i@81 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
*D~@xypy *u>2" !+Ob 50.misstatements or omissions 错报或漏报
{5.,gb @6 bVtboHlY 51.aggregate 总计
6Kh:m-E9 .Y_RI&B!L 52.subsequent events 期后事项
VPys ~ Cks)mJs 53.adjust the financial statements 调整财务报表
\4K8*`$ |?s%8c'w= 54.perform additional audit procedures 实施追加的审计程序
)jR:\fe hOfd<k\A 55.audit risk 审计风险
KK(x)( HGWwGd 56.detection risk 检查风险
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4N jt"p Js' 57.inappropriate audit opinion 不适当的审计意见
tFwQ / EM vV 58.material misstatement 重大的错报
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>j6\ =zVbZ7 59.tolerable misstatement 可容忍错报
j2qDRI (z2)<_bXJ 60.the acceptable level of detection risk 可接受的检查风险
uP|AP VOG DD@ 查看《
注会考试《审计》中的128个英文单词(二) 》
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