Lzcea+*uw 8]bLp 1.audit
审计 aB`jFp- !\^W *nQ>l 2.attestation 鉴证
XPnHi@x Pa$"c?QUy 3.credibility 可信赖程度
g8"H{u "g!ek3w( 4.audit of financial statements 财务报表
审计 $e{}SQ;fW C\^,+)Y\~ 5.agreed-upon procedures 执行商定程序
YgjN*8w\ k]2_vk^ 6.high levels of assurance 高水平保证
IA`Lp3Z o,@(]e~ 7.compilation 编制
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2p4!@W 8.reliability 可靠性
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"z_},TCy 9.relevance 相关性
*9EW&Ek \m:('^\6o 10.professional skepticism 职业谨慎
"^Y zHq6 Q8.LlE999 11.objectivity 客观性
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@Qp#Tg<' ViG>gMG v 13.Senior/CPA-in-charge 项目经理
s=556 W! J@30 14.audit engagement letter 业务约定书
Qd>\{$N nyBT4e 15.recurring audit 连续审计
I~;H'7|e jX^_(Kg 16.the client 委托人
MT$)A:" ^MG"n7)X 17.change
CPA 更换
注册会计师 6qWWfm/6 9`M7 -{ 18.the existing CPA 现任注册
会计师
'rA(+-.M; L^bX[.uZw 19.the successor CPA 后任注册
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注册会计师 >2X-98, S,Tc\} 21.issue the audit report 出具审计报告
TOG:N~ tf[)| /M 22.expert 专家
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'|<S`,'#hg pbw{EzM 24.knowledge of the entity‘ s business 了解被审计单位情况
~R50-O v-/vj/4> 25.assess material misstatement risks评估重大错报风险
!(Y,2{ xn,9Wj- 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
NOKU2d4 G \NKQ:F1 27.a general knowledge of —— 初步了解―――的情况
L|6I Cl{Ar8d} 28.a more knowledge of—— 进一步了解的情况
'g3T'2"`5 14 (sp 29.the prior year‘s working papers 以前年度
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P%N)]b<c* A~ _2" 30.minutes of meeting 会议纪要
o^m?w0 \ LWhPd\ 31.business risks 经营风险
M}Xf<:g) |=MhI5gsx 32.appropriateness 适当性
d`~~Ww1 Q|e-)FS) 33.accounting estimate 会计估计
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Lw%_xRn) 0=K8 nxdx 35.going concern assumption 持续经营假设
\-f/\P/ w o?6m/Klw6 36.audit plan 审计计划
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38.error 错误
QHc([%oV OHrzN'] 39.fraud舞弊
/bPs0>5 ou-uZ"$,c 40.modified or additional procedures 修改或追加审计程序
a6 1!j>Kx JbQY{z! 41.misappropriation of assets 侵占资产
-Mz [S F\|4zM 42.transactions without substance 虚假交易
c*(^:#"9 F\L!.B 43.unusual pressures 异常压力
S>S7\b' SD<a#S\o 44.the suspected noncompliance 涉嫌存在违法行为
i'4.w?O Z n?;rWq" 45.materialiy 重要性
h72CGA| &/WE{W 46.exceed the materiality level 超过重要性水平
1j:aGj>{ 1@Ju sS0^K 47.approach the materiality level 接近重要性水平
'+27_j -6~.;M 5 48.an acceptably low level 可接受水平
v^vi *c \4^rb?B 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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44|tCB` 14jN0\ 51.aggregate 总计
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l^3>!MAM 2#r4dr0 52.subsequent events 期后事项
%OHZOs .T3 m%n 53.adjust the financial statements 调整财务报表
0;=-x" \"Y,1in# 54.perform additional audit procedures 实施追加的审计程序
Bc[~'gn &i.sSqSI5 55.audit risk 审计风险
3 yy5 l!fv Q2uV/M1? 56.detection risk 检查风险
I.GoY[u_% LO>42o?/i 57.inappropriate audit opinion 不适当的审计意见
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@NqwJ.%g H;l_;c` 59.tolerable misstatement 可容忍错报
b*M?\ aA O#^H.B 60.the acceptable level of detection risk 可接受的检查风险
3RT\G0?8f oPM*VTMA 查看《
注会考试《审计》中的128个英文单词(二) 》
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