}b9#.H9 *G^n<p$" 1.audit
审计 l`2X'sw[/ e`Xy!@`_ 2.attestation 鉴证
d{.cIv khl(9R4a 3.credibility 可信赖程度
PXGS5, S;$@?vF 4.audit of financial statements 财务报表
审计 %$j)?e &XosDt 5.agreed-upon procedures 执行商定程序
fGiN`j}j ZdEeY|j 6.high levels of assurance 高水平保证
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; 7.compilation 编制
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\I\8 8.reliability 可靠性
40pGu 'Y+AU#1~H 9.relevance 相关性
p\o=fcH%E Qp7|p 10.professional skepticism 职业谨慎
?JTy+V2t 7?K?-Oj 11.objectivity 客观性
R@``MC0 )5lo^Qb 12. professional competence 专业胜任能力
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J&c 13.Senior/CPA-in-charge 项目经理
8uoFV=bj\ oC>QJ(o,8 14.audit engagement letter 业务约定书
YzU(U_g$ 8NJ(l 15.recurring audit 连续审计
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16.the client 委托人
.+7GecYz [~bfM6Jw 17.change
CPA 更换
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SMaC{RPQ 18.the existing CPA 现任注册
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}cyHR1K 58*s\*V`\ 19.the successor CPA 后任注册
会计师 $]4^ENkI XOO!jnQu 20.the preceding CPA前任
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ykSn=0 hGcq>Cvf 21.issue the audit report 出具审计报告
*L8Pj`zR 2%N$Y] 22.expert 专家
ahkSEE{ X'Q$v~/ 23.the board of directors 董事会
< vU<:S >#B%gxff 24.knowledge of the entity‘ s business 了解被审计单位情况
l?~SH[V :(?joLA 25.assess material misstatement risks评估重大错报风险
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} 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
gF1qZ=< 5n1;@Vr 27.a general knowledge of —— 初步了解―――的情况
7]YLe+Ds r00waw>C\ 28.a more knowledge of—— 进一步了解的情况
EvIL[\Dy PJN TIa 29.the prior year‘s working papers 以前年度
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XF(I$Mxl6 ^8aj\xe( 30.minutes of meeting 会议纪要
S2K_>kvG)~ i$)bZr\ 31.business risks 经营风险
$<2r;'?0D STs~GOm- 32.appropriateness 适当性
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9H?er_6Yf 6GG&mqr+ 34.management representations 管理层声明
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<fp&C)h r]?ZXe$; 35.going concern assumption 持续经营假设
Gvv~P3Dm -WwFUm 36.audit plan 审计计划
$6h:j#{JE ?8. $A2(Xw 37.significant audit areas 重点审计领域
vmL%%7 33| >u+ 38.error 错误
q5?g/-_0[ *}Zd QJL 39.fraud舞弊
%TxFdF{A ^ruS 40.modified or additional procedures 修改或追加审计程序
>>=lh B#AAG*Ai8 41.misappropriation of assets 侵占资产
y.2_5&e/ R_\{a*lV0 42.transactions without substance 虚假交易
Y8`4K* 58% zx'G0Z9] 43.unusual pressures 异常压力
:U)q(.53 gxpR#/(E~ 44.the suspected noncompliance 涉嫌存在违法行为
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:}TT1@ 45.materialiy 重要性
+4f>njARIb z:bxnM2\ 46.exceed the materiality level 超过重要性水平
Q.#@xaX'{` {NXc<0a( 47.approach the materiality level 接近重要性水平
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*pYN 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
r^-3( 77n 4%~$A`7 50.misstatements or omissions 错报或漏报
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G!T)V2y 1.!rq,+>1 52.subsequent events 期后事项
U|6 ME%xm FiJJe 53.adjust the financial statements 调整财务报表
`%p}.X ^;n,C+ 54.perform additional audit procedures 实施追加的审计程序
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T!eeMsI CUfD[un2D 56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
J/8aDr(+ !L:!X88 59.tolerable misstatement 可容忍错报
q PuxYU ,,S5 8\x 60.the acceptable level of detection risk 可接受的检查风险
[[P?T^KT &^FCp'J- 查看《
注会考试《审计》中的128个英文单词(二) 》
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