K`u(/kz/< f;W|\z' 1.audit
审计 mP0yk|
J&.{7YF 2.attestation 鉴证
5hQE4/hH -"=U?>( 3.credibility 可信赖程度
M$/|)U'W {<R2UI5m5 4.audit of financial statements 财务报表
审计 G!>z;5KuS xKuRh}^K 5.agreed-upon procedures 执行商定程序
P)Rh=U ;C3US)j 6.high levels of assurance 高水平保证
A8uVK5 +trC,D 7.compilation 编制
;"
dV"W
ms*(9l.hOK 8.reliability 可靠性
$a
]_w.@ <{V(.=11 9.relevance 相关性
@?yX!_YC ?o81E2TJO 10.professional skepticism 职业谨慎
`
(_s|-$ Yu)NO\3& 11.objectivity 客观性
GP?M!C,/}k wr$M$i: 12. professional competence 专业胜任能力
bN]+_ mF C8Qa$._ 13.Senior/CPA-in-charge 项目经理
F'4w;-ax VUPXO 14.audit engagement letter 业务约定书
RS)tO0 {2=jAz'? 15.recurring audit 连续审计
G6/p1xy>o: 5ni~Q 9b 16.the client 委托人
Sjvdirr m
[~V/N3 17.change
CPA 更换
注册会计师 d1AioQ9 nbm&wa[ 18.the existing CPA 现任注册
会计师
HCyv ]LR MZSy6
v 19.the successor CPA 后任注册
会计师 i;/5Y'KZ wO'TBP 20.the preceding CPA前任
注册会计师 #_6I w`0 ]P.'>4 21.issue the audit report 出具审计报告
F`gi_;c k5:G-BQ: 22.expert 专家
i~I%D%; 7"sD5N/>uh 23.the board of directors 董事会
6$kq aS## pR(jglm7- 24.knowledge of the entity‘ s business 了解被审计单位情况
*5%d XixN -:|?h{q?u 25.assess material misstatement risks评估重大错报风险
dIN$)?aB0 ar__ Pf6r 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
_I@9HC 4 YC++&Nk 27.a general knowledge of —— 初步了解―――的情况
lR )67a X:HacYqtC 28.a more knowledge of—— 进一步了解的情况
?[@J8 /t+f{VX$ 29.the prior year‘s working papers 以前年度
工作底稿
&J[:awQX
6 :b!F 30.minutes of meeting 会议纪要
XGYbnZ~
a1EOJ^}0 31.business risks 经营风险
2bJQTk _S
?}wk.gt> 32.appropriateness 适当性
+R3k-' > "W6uV! 33.accounting estimate 会计估计
t{ xf:~B rDm~h~u5 34.management representations 管理层声明
^E;kgED5 K"|l@Q[ 35.going concern assumption 持续经营假设
^q{9 '@o;-'b 36.audit plan 审计计划
|2O]R s l4F%VR4KT 37.significant audit areas 重点审计领域
+"rDT1^V wH>a~C:
38.error 错误
Gr*r=s J1( 9QN[w 39.fraud舞弊
7%5z p|3 t<#TJ>Le 40.modified or additional procedures 修改或追加审计程序
(?n=33}Ci Bmr>n6| 41.misappropriation of assets 侵占资产
.B7,j%1r :flx6,7D 42.transactions without substance 虚假交易
0(eBZdRO "|EM;o 43.unusual pressures 异常压力
B,?T% <c2E'U)X 44.the suspected noncompliance 涉嫌存在违法行为
j'Gt&\4 00(on28b 45.materialiy 重要性
<^&ehy:7y z>LUH 46.exceed the materiality level 超过重要性水平
Si_ _8D T$>WE= Y 47.approach the materiality level 接近重要性水平
qX/y5F` wo4;n9@I 48.an acceptably low level 可接受水平
\nXtH}9ZF ?4+9fE<Q 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
umjt]Gu[ &Y!-%{e 50.misstatements or omissions 错报或漏报
v:IpMU-+\ p2#)A" 51.aggregate 总计
PRx8I
. +9M^7/}H 52.subsequent events 期后事项
K*%9)hq t_o['F 53.adjust the financial statements 调整财务报表
SEo'(-5 sZjQ3*<-r 54.perform additional audit procedures 实施追加的审计程序
x3hB5
p$q 52%2R]G! 55.audit risk 审计风险
QX!-B U bXh,QEG* 56.detection risk 检查风险
dzARI` `tBgH_$M 57.inappropriate audit opinion 不适当的审计意见
caU0\VS %aHB"vi6 58.material misstatement 重大的错报
$:8x(&+/@ >tYm+coS 59.tolerable misstatement 可容忍错报
/
z4$gb7Y Jb0`42 60.the acceptable level of detection risk 可接受的检查风险
bn#"?6Z2 SzAJ2:qhl 查看《
注会考试《审计》中的128个英文单词(二) 》
@ju@WY45$^ r A`V}>Xj