lq9|tt6Z %tVU Rj 1.audit
审计 AY52j "&={E{pQ 2.attestation 鉴证
DSLX/uo1 d~<$J9% 3.credibility 可信赖程度
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Q?{" )Eozo4~ 4.audit of financial statements 财务报表
审计 0T`Qoo>u zx$YNjeV 5.agreed-upon procedures 执行商定程序
A;d@NOI#,K RW&o3_Ua 6.high levels of assurance 高水平保证
O!"K'Bm 1J!v;Y\\ 7.compilation 编制
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V48_aL Dl/ C?Fll 9.relevance 相关性
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%NkiY iA 10.professional skepticism 职业谨慎
WR #XPbk VZqCFE3 11.objectivity 客观性
Ar>B_*dr 9?\cm}^? 12. professional competence 专业胜任能力
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EtH Pn9". 13.Senior/CPA-in-charge 项目经理
@K]`!=vUk +t,b/K(?] 14.audit engagement letter 业务约定书
8[@,i|kgg0 C|]c#X2t3 15.recurring audit 连续审计
4pL'c@' HAH\#WE 16.the client 委托人
vGi<" Sn7 ~u*4k:2H 17.change
CPA 更换
注册会计师 uf?;;wg w,IJ44f ^% 18.the existing CPA 现任注册
会计师
nq_$!aB_K HB )+.e 19.the successor CPA 后任注册
会计师 {gzQ/|}#z- Uc!k)o#= 20.the preceding CPA前任
注册会计师 9Buss+K?/h Kz;Ar&^`N 21.issue the audit report 出具审计报告
P.Tnq %i? 22.expert 专家
f hK<P_} B*G]Dr)e 23.the board of directors 董事会
b,Eq-Z; )L&y@dy) 24.knowledge of the entity‘ s business 了解被审计单位情况
:0@0muo Pjh;;k|V 25.assess material misstatement risks评估重大错报风险
N-l`U(Z~P wbWC &X. 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
)y]Dmm "vk]y 27.a general knowledge of —— 初步了解―――的情况
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{U-z(0 28.a more knowledge of—— 进一步了解的情况
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-7jg 46vC/ 29.the prior year‘s working papers 以前年度
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\L>XF'o 7z$53z 30.minutes of meeting 会议纪要
EF&CV{Sw jW&*?6< 31.business risks 经营风险
7B0`.E^~ PZ/tkw 32.appropriateness 适当性
iJOoO"Ai 7s%D(;W_Mo 33.accounting estimate 会计估计
O\7x+^. e_!h>=$%8 34.management representations 管理层声明
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rB,Gl:)g @~gPZm 35.going concern assumption 持续经营假设
8T"L'{ggWB Sck!w 3 36.audit plan 审计计划
6Zpa[,gm 0VvY(j:hp 37.significant audit areas 重点审计领域
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M"]?'TMfXc 38.error 错误
"`K_5"F SkV pZh 39.fraud舞弊
8/2Wq~& pej-W/R& 40.modified or additional procedures 修改或追加审计程序
#_\**%,< 1]>JMh%X9t 41.misappropriation of assets 侵占资产
ecm+33C Rm3W&hQ 42.transactions without substance 虚假交易
~7aD#`amU "u^2!d 43.unusual pressures 异常压力
0qR#o/~I MZVbOcSAd 44.the suspected noncompliance 涉嫌存在违法行为
&H+ wzx< x=0Ak'1M 45.materialiy 重要性
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Caz.(t 2KXFXR 46.exceed the materiality level 超过重要性水平
8r}tf3xMCM g&RhPrtl 47.approach the materiality level 接近重要性水平
Nj4r[5K ^Zs^ 48.an acceptably low level 可接受水平
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j-oaWt h_X'O3r 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
N]8/l:@ ,PpVZq~ 50.misstatements or omissions 错报或漏报
KdiJ'K. jB -Ad8 51.aggregate 总计
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.m (|O(BxS 53.adjust the financial statements 调整财务报表
!]"M]tyv\ UptKN|S&V 54.perform additional audit procedures 实施追加的审计程序
xz: Nba1!5:M 55.audit risk 审计风险
Lniz>gSc pb<eg, 56.detection risk 检查风险
_7v4S/V cl23y}J_? 57.inappropriate audit opinion 不适当的审计意见
ixy:S1pI PtPx(R3 58.material misstatement 重大的错报
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Oxu}W%BF* Cjt].XR@ 60.the acceptable level of detection risk 可接受的检查风险
/5KY6XxR 1=_?Wg: 查看《
注会考试《审计》中的128个英文单词(二) 》
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