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gd ]@}@G[e#[ 1.audit
审计 ~ :B/`1[m to\$'2F"q 2.attestation 鉴证
oye/tEMG un,W{*s8* 3.credibility 可信赖程度
cZt5;"xgr] !E *IktAI 4.audit of financial statements 财务报表
审计 -fK_F6_\] ]zvOM^l~ 5.agreed-upon procedures 执行商定程序
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kY~yA2*G 6.high levels of assurance 高水平保证
<%`z:G3 $@dPIq4o;} 7.compilation 编制
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s$ 8.reliability 可靠性
g-+/zEOUS U4e9[=q`' 9.relevance 相关性
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<>`G0 10.professional skepticism 职业谨慎
# kmI#W"^ 2l8z/o 7v 11.objectivity 客观性
/-3)^R2H DsiyN:o'+ 12. professional competence 专业胜任能力
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:t)|S 13.Senior/CPA-in-charge 项目经理
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x C>>K6Nb Lb2/ Te* 15.recurring audit 连续审计
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BR5 |Gb~[6u 16.the client 委托人
M""X_~&I" 072`i46 17.change
CPA 更换
注册会计师 mw=keY9] jATN):8W 18.the existing CPA 现任注册
会计师
sJLJVSv8c e(-Vp7vXG 19.the successor CPA 后任注册
会计师 {Hxziyv~Y( 5kj=Y]9\I 20.the preceding CPA前任
注册会计师 lN::veD SjU0Xb)[ 21.issue the audit report 出具审计报告
\OF"hPq #!M;4~Sfx 22.expert 专家
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rK+ 23.the board of directors 董事会
X]%n#\t,] 2`h 24.knowledge of the entity‘ s business 了解被审计单位情况
HBgt!D0MZ ^(yU)k3pu 25.assess material misstatement risks评估重大错报风险
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5nri(m 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
y8O<_VOO}" "V7 &@3 27.a general knowledge of —— 初步了解―――的情况
qr7_3 ;KW}F| 28.a more knowledge of—— 进一步了解的情况
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s$OnQc2/ J$i5A9IUr 30.minutes of meeting 会议纪要
p%y|w ;(9q, ) 31.business risks 经营风险
h{M.+I$}C D&#ph%U,P 32.appropriateness 适当性
0N*~"j;r#M 62%=%XD 33.accounting estimate 会计估计
/=ro$@ 9mH/xP:y 34.management representations 管理层声明
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rQft1~N 35.going concern assumption 持续经营假设
2=xjgK Qa=v }d-O 36.audit plan 审计计划
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/ 37.significant audit areas 重点审计领域
Q+'QJ7fw'| 6N'v`p8 38.error 错误
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RCQbI 39.fraud舞弊
P_ x9:3 r%~/y 40.modified or additional procedures 修改或追加审计程序
0SLS;s.GX $&iw (BIq 41.misappropriation of assets 侵占资产
\"@BZ.y ns,qj}# 42.transactions without substance 虚假交易
!Wz%Hy:ZK li?RymlF 43.unusual pressures 异常压力
}_L,Xg:I 0"_FQv 44.the suspected noncompliance 涉嫌存在违法行为
Eh&et0&=g as?~N/} 45.materialiy 重要性
$($26g ErNL^Se1 46.exceed the materiality level 超过重要性水平
se1\<YHDS fYuz39#* 47.approach the materiality level 接近重要性水平
A[@xTqs{{ X)^kJ` 48.an acceptably low level 可接受水平
Z2,[-8,Kx MwN.Ll 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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4L{) O%.c%)4Xo 50.misstatements or omissions 错报或漏报
~a^"VQ5]ac ~al4`:rRx1 51.aggregate 总计
IO x9". &xG>"sJ 52.subsequent events 期后事项
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x\ A[F tPk{k 53.adjust the financial statements 调整财务报表
"r Bb2. a.r+>44M 54.perform additional audit procedures 实施追加的审计程序
k<098F 4#o Lf1 55.audit risk 审计风险
)!:}R}q n -P)X<\ 56.detection risk 检查风险
fP>*EDn@xg j~d<n_ 57.inappropriate audit opinion 不适当的审计意见
Vu3;U ]\y:AkxhJ 58.material misstatement 重大的错报
_<`j?$P }6;v`1Hr 59.tolerable misstatement 可容忍错报
s3sAw~++ bcp+7b(IB 60.the acceptable level of detection risk 可接受的检查风险
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M( 查看《
注会考试《审计》中的128个英文单词(二) 》
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