"hz\Z0zg2 {D&9UZm 1.audit
审计 !c#]?b% o:q1beU 2.attestation 鉴证
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k@F5\< C(T;>if0NH 3.credibility 可信赖程度
TCKu,}s FqFapRX66Z 4.audit of financial statements 财务报表
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E-5_{sc xw^.bz| 6.high levels of assurance 高水平保证
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m^~ S 6.1)IQkO 8.reliability 可靠性
a,t``'c; B@YyQ' 9.relevance 相关性
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10.professional skepticism 职业谨慎
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<8~k^ z&8un%Jt 11.objectivity 客观性
Q^Ql\ [4&#*@ 12. professional competence 专业胜任能力
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2 13.Senior/CPA-in-charge 项目经理
T GB_~Bqe `/&SxQB< 14.audit engagement letter 业务约定书
1nknSw# 2S3lsp5! 15.recurring audit 连续审计
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}@Wq\) 16.the client 委托人
/Dtd#OAdr &QX`NO6 17.change
CPA 更换
注册会计师 lq:}0 <k y&[y=0! 18.the existing CPA 现任注册
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t+r:"bb b^c9po 19.the successor CPA 后任注册
会计师 SAV%4 <|Yj%f 20.the preceding CPA前任
注册会计师 =QJRMF 7IlOG~DC 21.issue the audit report 出具审计报告
-D^A:}$ ^rl"rEA 22.expert 专家
w2O!M!1 qGmNz}4D5 23.the board of directors 董事会
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l <Peebv&v 24.knowledge of the entity‘ s business 了解被审计单位情况
=,!\~`^ 6(|d|Si *c 25.assess material misstatement risks评估重大错报风险
6 Si-u w@\vHH.;V 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
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^-CINt{O 27.a general knowledge of —— 初步了解―――的情况
DmVP h4pTq[4* 28.a more knowledge of—— 进一步了解的情况
'uDjFQX 5BkV aF7Th 29.the prior year‘s working papers 以前年度
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. v@>JZC 5F|8?BkOL^ 30.minutes of meeting 会议纪要
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roCK` {+<P:jbz; 31.business risks 经营风险
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/-}d RyB~Lm`ZK% 32.appropriateness 适当性
+|Hioq*,t 'D1A}X 33.accounting estimate 会计估计
%Pqk63QF M~*u;vA/ 34.management representations 管理层声明
:HxA`@Ok Awv`) "RAR 35.going concern assumption 持续经营假设
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pCLM_yA ZD#9&q'4< 36.audit plan 审计计划
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!MaNm) 37.significant audit areas 重点审计领域
8mLP5s!7 e^YHJ>@ 38.error 错误
U'UQ|%5f C9DJO:f.2y 39.fraud舞弊
"N:XzG 0n ~ Zz 40.modified or additional procedures 修改或追加审计程序
yL^UE=#C_ aq+Y7IR_ 41.misappropriation of assets 侵占资产
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v!*2 42.transactions without substance 虚假交易
m\>a,oZH !J*,)kRN 43.unusual pressures 异常压力
`u!l3VZ/4 @UBjq%z 44.the suspected noncompliance 涉嫌存在违法行为
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C.^Ven thO ~=RB 46.exceed the materiality level 超过重要性水平
w:Jrmx ultG36.x 47.approach the materiality level 接近重要性水平
?.c;oS| E+"dqSI/v 48.an acceptably low level 可接受水平
0U/K7sZ 9%ii '{ 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
Sx:Ur>?hd5 5G0$ 50.misstatements or omissions 错报或漏报
&bqT/H18 )5JU:jNy 51.aggregate 总计
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N$Y " c* @ DZD 53.adjust the financial statements 调整财务报表
/:<IIqO. IvpcSam' 54.perform additional audit procedures 实施追加的审计程序
PN~@ bsxTqJ 55.audit risk 审计风险
bi ozZ Et"?8\"n7 56.detection risk 检查风险
,y9iKkg ;TcvA 57.inappropriate audit opinion 不适当的审计意见
!|2VWI} G5dO 3lwq 58.material misstatement 重大的错报
n\I#CH0V B,z<%DAE 59.tolerable misstatement 可容忍错报
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qj01] 60.the acceptable level of detection risk 可接受的检查风险
k{tMzx]F__ T9 <2A1 查看《
注会考试《审计》中的128个英文单词(二) 》
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