p} t{8j> r\4*\ 1.audit
审计 4r68`<mn[ x*5 Ch~<k 2.attestation 鉴证
^.ZSpc}< 7F>gj 3.credibility 可信赖程度
Gp?ToS2^d U-wq- GT 4.audit of financial statements 财务报表
审计 >X-ed u|]mcZ,ZW 5.agreed-upon procedures 执行商定程序
chvrHvByS 8MYLXW6 6.high levels of assurance 高水平保证
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Bt|9%o06l jsZiARTZRl 8.reliability 可靠性
-6hu31W XhHel|!g: 9.relevance 相关性
{ar5c&< Uxj<x`<1x 10.professional skepticism 职业谨慎
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{'5>6u 11.objectivity 客观性
/8P4%[\ =UI,+P: 12. professional competence 专业胜任能力
97:t29N X~IRpzC 13.Senior/CPA-in-charge 项目经理
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J]kP` "/ a*[_sV 15.recurring audit 连续审计
i?&4SG+2~K CYTuj>Ww 16.the client 委托人
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CPA 更换
注册会计师 -@gJqoo> O]$*EiO\ 18.the existing CPA 现任注册
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会计师 q>D4ma^ 2m)kyQ 20.the preceding CPA前任
注册会计师 [t"_}t =w jFJW3az@z 21.issue the audit report 出具审计报告
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gr[ "A Hz!U_? 23.the board of directors 董事会
yPzULO4 Xd19GP! 24.knowledge of the entity‘ s business 了解被审计单位情况
vJ'yz#tl9 3;t@KuQ66 25.assess material misstatement risks评估重大错报风险
(:j+[3Ht ;S{Ld1; 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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^t^<KL; 28.a more knowledge of—— 进一步了解的情况
Lv, ji_ @y;tk$e 29.the prior year‘s working papers 以前年度
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DS[l,x Us@ {w`T 30.minutes of meeting 会议纪要
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23N y ? {PoNI 31.business risks 经营风险
vBCZ/F[ x jP" 'yU 32.appropriateness 适当性
/RXk[m- kDceBs s 33.accounting estimate 会计估计
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"z(fBnv kw-Kx4 ) 36.audit plan 审计计划
79c 9+ [V #&sAe 37.significant audit areas 重点审计领域
yw3U"/yw ;2xXX,'R7 38.error 错误
[ ;3EzZL 43orR !.Z 39.fraud舞弊
\3y=0 |V~(mS747: 40.modified or additional procedures 修改或追加审计程序
O7<V@GL+ 1 [~| 41.misappropriation of assets 侵占资产
~A:;?A'. I}g|n0o 42.transactions without substance 虚假交易
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E{k%d39> M;Mdz[Q 44.the suspected noncompliance 涉嫌存在违法行为
~i_R%z:y +G=C~X 45.materialiy 重要性
Velbq U}vtVvx 46.exceed the materiality level 超过重要性水平
pg}DC0a r^o}Y 47.approach the materiality level 接近重要性水平
dv4r\ R^ \<MTY: 48.an acceptably low level 可接受水平
vsr~[d= `v/tf|v6 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
/wCxf5q0 m%$E[cUW! 50.misstatements or omissions 错报或漏报
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< &m 0?4^.N n3 52.subsequent events 期后事项
!PP?2Ax )*L?PT 53.adjust the financial statements 调整财务报表
$GfxMt 7zkm 54.perform additional audit procedures 实施追加的审计程序
8-g$HXqs_# gu.))3D9 55.audit risk 审计风险
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C`1\$U~% 56.detection risk 检查风险
J`D< ewff(e9 57.inappropriate audit opinion 不适当的审计意见
Y8CYkJTAD- U -^S<H 58.material misstatement 重大的错报
>5@ 0lYhH W!9f'Yn 59.tolerable misstatement 可容忍错报
u #QSa$P zm^p7&ak$ 60.the acceptable level of detection risk 可接受的检查风险
kU9AfAe Pc:'>,3!V3 查看《
注会考试《审计》中的128个英文单词(二) 》
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