|7G+O+j fhCMbq4T 1.audit
审计 ,r<!30~f KrwG><+j 2.attestation 鉴证
24u;'i-y5 Qs(WyP# 3.credibility 可信赖程度
1an?/j, a#i;*J 4.audit of financial statements 财务报表
审计 L8"0o 0- o /uA_19 5.agreed-upon procedures 执行商定程序
~@8r-[ d^5OB8t 6.high levels of assurance 高水平保证
vb 2mY c#lW ? 7.compilation 编制
sB|>\O#- iQry X(z 8.reliability 可靠性
hdZ{8 rP k"-2OT 9.relevance 相关性
>^vyp! SF?Ublc! 10.professional skepticism 职业谨慎
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{Vy2uow0 VFUuG3p) 12. professional competence 专业胜任能力
b(<#n6a}\ yQ5F'.m9e 13.Senior/CPA-in-charge 项目经理
* !4r}h` ^{L/) Xy5 14.audit engagement letter 业务约定书
kjWY{7b! `?Wy;5- 15.recurring audit 连续审计
{pEay|L_ eJWcrVpn 16.the client 委托人
O>P792) nW1Obu8x| 17.change
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注册会计师 $]eU'!2) u,]?_bK) 18.the existing CPA 现任注册
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会计师 G&P[n8Z$ =pQ'wx|>| 20.the preceding CPA前任
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_;d |etA2"r& 21.issue the audit report 出具审计报告
";:"p6? S.,om;` 22.expert 专家
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23.the board of directors 董事会
rGPFPsMQ] \[m{ &%^G 24.knowledge of the entity‘ s business 了解被审计单位情况
\UKr|[P GEJEhwO;H 25.assess material misstatement risks评估重大错报风险
mJjd2a"vi %`r Z]^H 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
9 F"2$; J!l/!Z>!cF 27.a general knowledge of —— 初步了解―――的情况
:el]IH {<\ [gm\X 28.a more knowledge of—— 进一步了解的情况
pDW4DF:`( `tmd' 29.the prior year‘s working papers 以前年度
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6cM-p? '`.bmiM 30.minutes of meeting 会议纪要
P)VysYb? $+#Lq.3, 31.business risks 经营风险
v;!f 7m{YWR0 32.appropriateness 适当性
37:\X5)z/ 7#\\Ava$T 33.accounting estimate 会计估计
Aw]W- fx HvhP9_MB 34.management representations 管理层声明
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P 35.going concern assumption 持续经营假设
:C%cnU;N . 4$SNzv3V 36.audit plan 审计计划
9rO,h|L e!+_U C 37.significant audit areas 重点审计领域
u$A*Vsmr "RZVv~BD 38.error 错误
u ##.t <$#;J>{WV 39.fraud舞弊
q-3,p. !1g2' 40.modified or additional procedures 修改或追加审计程序
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$j/Ye] 41.misappropriation of assets 侵占资产
y81B3`@ EfTuHg$pe 42.transactions without substance 虚假交易
xPuuG{Sm ;>#YOxPl 43.unusual pressures 异常压力
)U>JFgpIW GqYE=Q 44.the suspected noncompliance 涉嫌存在违法行为
D_n(T') ]`p*ZTr)\ 45.materialiy 重要性
:fxG]uf-P Q/JX8<7K 46.exceed the materiality level 超过重要性水平
!KYX\HRW az5 $. 47.approach the materiality level 接近重要性水平
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_]g?3Gw7! *G]zN "Y 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
Lm-yTMNPn z?9vbx 50.misstatements or omissions 错报或漏报
jJ(()EJ _{d0Nm 51.aggregate 总计
=wd=TX/ vMDX 52.subsequent events 期后事项
jB"?iC. h x_,>\@ 53.adjust the financial statements 调整财务报表
y":Y$v,P -Fl;;jeX 54.perform additional audit procedures 实施追加的审计程序
nhbCk6Y5LZ o.)8A8 55.audit risk 审计风险
[;rty<Z^b "`QI2{!l 56.detection risk 检查风险
h3}gg@Fm O@[jNs)]. 57.inappropriate audit opinion 不适当的审计意见
~Ogtgr G;^}, %< 58.material misstatement 重大的错报
**].d;~[l )#NT* @j` 59.tolerable misstatement 可容忍错报
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4:cX 6/A#P$G 60.the acceptable level of detection risk 可接受的检查风险
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,d# 查看《
注会考试《审计》中的128个英文单词(二) 》
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