EFC+7 L(j eAW)|=2 1.audit
审计 OS#aYER~/ 3/]1m9x 2.attestation 鉴证
vU%K%-yXG7 p[P#! 3.credibility 可信赖程度
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y H[.)&7M\ 4.audit of financial statements 财务报表
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3)fC ~NIhS! 5.agreed-upon procedures 执行商定程序
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U3&GRY|## 6.high levels of assurance 高水平保证
d\>XfS r =x"E$ 7.compilation 编制
A2gFY} EY"of[p 8.reliability 可靠性
LA;f,CQ Ct-eD-X{ 9.relevance 相关性
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[;ZCq!)> q<3La(^/ 11.objectivity 客观性
[w<_Wj [z!m 12. professional competence 专业胜任能力
^|Z'}p|& RI8*'~ix] 13.Senior/CPA-in-charge 项目经理
o;6~pw% _0$>LWO~ 14.audit engagement letter 业务约定书
q`p0ul,n 8WV5'cX 15.recurring audit 连续审计
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VX&g[5zr 16.the client 委托人
>g !Z|ju ~OX\R"aZBW 17.change
CPA 更换
注册会计师 a%c <3' % WDTnEm 18.the existing CPA 现任注册
会计师
H,TApF89A AsE77AUA 19.the successor CPA 后任注册
会计师 /#T {0GBXe Xd A]);, 20.the preceding CPA前任
注册会计师 e^N~)Nlj <|k :% 21.issue the audit report 出具审计报告
<VD7(j]'^ U<&=pv 22.expert 专家
:2xGfy?? VB90 5% 23.the board of directors 董事会
jo&j<3i AQ$)JPs 24.knowledge of the entity‘ s business 了解被审计单位情况
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pBe1: 25.assess material misstatement risks评估重大错报风险
wowf1j- %iNgHoH 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
(pCHj' ;R0LJApey 27.a general knowledge of —— 初步了解―――的情况
{wM<i I*%3E.Z@g 28.a more knowledge of—— 进一步了解的情况
.$peq %Y0lMNP 29.the prior year‘s working papers 以前年度
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e+!xy&u@u u:J(0re 30.minutes of meeting 会议纪要
uq[5 om" +mBS&FK 31.business risks 经营风险
c[2ikI,n[ 'V%w{ZiiV 32.appropriateness 适当性
1d+Kn Jy .*6NqX$ 33.accounting estimate 会计估计
K?,?.!ev rr,A Vw 34.management representations 管理层声明
}=f\WWJf0 y(<{ e~ 35.going concern assumption 持续经营假设
T\.~!Q (t3gNin 36.audit plan 审计计划
[@/p 8I $yU}56(z~ 37.significant audit areas 重点审计领域
;Egl8Vhr dpE^BW v3 38.error 错误
xKBi".wA qPz_PRje 39.fraud舞弊
x(sKkm`Q Q*Jb0f 40.modified or additional procedures 修改或追加审计程序
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bXL!] 6?5dGYAX< 41.misappropriation of assets 侵占资产
}>AA[ba"' #*9 |\ 42.transactions without substance 虚假交易
fk15O_#3 ]6^S:K_" 43.unusual pressures 异常压力
:I"22EH shdzkET8N 44.the suspected noncompliance 涉嫌存在违法行为
TR*vZzoy 4E=QO!pVv 45.materialiy 重要性
kK4+K74B !W,LG$=/ 46.exceed the materiality level 超过重要性水平
@Oz3A<M %VB4/~ " 47.approach the materiality level 接近重要性水平
\kV|S=~@ ,)U%6=o#} 48.an acceptably low level 可接受水平
vK/`or3U ?/T=Gk 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
*ze/$vz- @$kzes\ 50.misstatements or omissions 错报或漏报
S=kO9"RB] H(Wiy@cJn 51.aggregate 总计
x(Uv>k~i} \kKd:C{ 52.subsequent events 期后事项
-]}#Z:& 9G6ZKqum 53.adjust the financial statements 调整财务报表
e/x 9@1s# Q;l%@)m+~ 54.perform additional audit procedures 实施追加的审计程序
;2`t0#J$] @g`|ob]9 55.audit risk 审计风险
,>qtnwvlHP $<=d[6 56.detection risk 检查风险
M`Wk@t6> P()n=&XO6 57.inappropriate audit opinion 不适当的审计意见
,hJx3g5#n ~x4]p|)</ 58.material misstatement 重大的错报
wPYeKOh' p;7wH\c 59.tolerable misstatement 可容忍错报
EJz!#f~ +>eX1WoTy 60.the acceptable level of detection risk 可接受的检查风险
E}%Pwr n(LO`{ 查看《
注会考试《审计》中的128个英文单词(二) 》
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