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O5:\ 1.audit
审计 ao=e{R) C.":2F;-e 2.attestation 鉴证
'DNxc 4o;;'P 3.credibility 可信赖程度
cWZ uph\ r<Z .J/a 4.audit of financial statements 财务报表
审计 j|`lOH8 ^#mWV 5.agreed-upon procedures 执行商定程序
I )vR &0\:MJc 6.high levels of assurance 高水平保证
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}>3NCh [Gv8Fn/aG 7.compilation 编制
_-TW-{7bh S[yrGX8lu 8.reliability 可靠性
5h^BXX|Y* CGlEc 9.relevance 相关性
7FyE? W)J5[p? 10.professional skepticism 职业谨慎
cYe2a" FG{,l=Z0 11.objectivity 客观性
zVf79UrK &+A78I 12. professional competence 专业胜任能力
q5hE S Zi7cp6~7 13.Senior/CPA-in-charge 项目经理
}CMGK{ vu.?@k@ 14.audit engagement letter 业务约定书
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*2 16.the client 委托人
O9_1a=M L@=$0p41; 17.change
CPA 更换
注册会计师 q+oc^FD?@ hY%} x5ntU 18.the existing CPA 现任注册
会计师
>`a^E1) G~bDl:k`A 19.the successor CPA 后任注册
会计师 v0! 1W , .~k 20.the preceding CPA前任
注册会计师 u/S>*E !G[%; d 21.issue the audit report 出具审计报告
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T:E ma@V>*u 22.expert 专家
%,z;W-#gnY cuumQQ 23.the board of directors 董事会
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Fa 4r~K`)/S' 24.knowledge of the entity‘ s business 了解被审计单位情况
WjK[% ;Z! ^0cbN[~/ns 25.assess material misstatement risks评估重大错报风险
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& 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
8q{|nH %`T}%B 27.a general knowledge of —— 初步了解―――的情况
uKXD(lzX yhbU;qEG9 28.a more knowledge of—— 进一步了解的情况
r,Xyb` o3|4PAA/ 29.the prior year‘s working papers 以前年度
工作底稿
0asP,)i 6("bdx;! 30.minutes of meeting 会议纪要
Z : xb8]y ^,ISz-4 31.business risks 经营风险
>K4Nn(~ys `o }+2Cb 32.appropriateness 适当性
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MI(#~\Y~P 33.accounting estimate 会计估计
%Gyn.9\ !1i-"rR 34.management representations 管理层声明
}i^|.VZZ b-#{O=B 35.going concern assumption 持续经营假设
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xjs^3? 36.audit plan 审计计划
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;I \n,L600`q 37.significant audit areas 重点审计领域
9DM,,h<` hbvcIGaT 38.error 错误
R_+:nCB@, D QxuV1 39.fraud舞弊
'SlZ-SdR _z BfNz9D 40.modified or additional procedures 修改或追加审计程序
)~R[aXkvY V?G%-+^ 41.misappropriation of assets 侵占资产
m3pDFI F_R\ 42.transactions without substance 虚假交易
vWESu4W`L _L~ 3h 43.unusual pressures 异常压力
fvH{va. M$@~|pQ< 44.the suspected noncompliance 涉嫌存在违法行为
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G)vskd i?(cp["7 45.materialiy 重要性
[Z:P{yr 0ElEaH1z 46.exceed the materiality level 超过重要性水平
`4xQ#K.- PpG;5 47.approach the materiality level 接近重要性水平
j_}:=3 ?uL-qsU 48.an acceptably low level 可接受水平
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\c: 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
579D 9,_~qWw 50.misstatements or omissions 错报或漏报
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(s .4"BN<9 51.aggregate 总计
IaSPwsvt' `3VI9GmQ 52.subsequent events 期后事项
yBs-bp"- ;K8}Yq9p9 53.adjust the financial statements 调整财务报表
F5cNF5 G,?a8( 54.perform additional audit procedures 实施追加的审计程序
59j`Z^e F4T!&E%6 55.audit risk 审计风险
."BXA8c;A srN7 56.detection risk 检查风险
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C DDGDj)=` 57.inappropriate audit opinion 不适当的审计意见
xsRkO9x 5;/q[oXI 58.material misstatement 重大的错报
Os>&:{D 4! N]iarYc 59.tolerable misstatement 可容忍错报
|?^qsnB l"dXL"h 60.the acceptable level of detection risk 可接受的检查风险
&XcPHZy' Qu'#~#L` 查看《
注会考试《审计》中的128个英文单词(二) 》
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