V/"0'H\"1 miZ{V% 1.audit
审计 O7s0M?4 oxPOfI1%] 2.attestation 鉴证
bk2HAG gLl?e8[F 3.credibility 可信赖程度
Tl8S|Rg L(`^T` 4.audit of financial statements 财务报表
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'@26 y<BiR@%,7 5.agreed-upon procedures 执行商定程序
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BB--UM{7 *S~. KW [ 9.relevance 相关性
M`BD]{tN} 0m7J'gm{ 10.professional skepticism 职业谨慎
[xO^\oQa=c XXuU@G6Z7$ 11.objectivity 客观性
Z>o;Yf[ %j2YCV7 12. professional competence 专业胜任能力
&m>`+uVBP a=p3oh?%-O 13.Senior/CPA-in-charge 项目经理
$aE%W? \ bxkp9o 14.audit engagement letter 业务约定书
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9m!4 U2N,s @,M !&l 16.the client 委托人
Yx(?KN7V? OjJlGEl w 17.change
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注册会计师 Q!GB^P \ts:' 18.the existing CPA 现任注册
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K JPB- Z=825[p 19.the successor CPA 后任注册
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注册会计师 S$BwOx3QF K`(STvtM 21.issue the audit report 出具审计报告
H&mw!=FV0 Y_Ej-u+>{ 22.expert 专家
ouVR[w>V fcnbPO0M 23.the board of directors 董事会
72~)bu .[= 0(NO 24.knowledge of the entity‘ s business 了解被审计单位情况
O:xRUjpL g3LAi#m 25.assess material misstatement risks评估重大错报风险
#jA|04w :'1ePq 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
JaG<.ki TeHL=\L-^ 27.a general knowledge of —— 初步了解―――的情况
f*W<N06EZ 9Hlu%R 28.a more knowledge of—— 进一步了解的情况
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)l[ +7 )"t=sFxaB 30.minutes of meeting 会议纪要
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31.business risks 经营风险
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_P,fJ`w .Pxb9mW 33.accounting estimate 会计估计
?ohLcz Xw9,O8}C7 34.management representations 管理层声明
kl3#&>e Yfxc$ub 35.going concern assumption 持续经营假设
@iC!Q>D Z0b1E 36.audit plan 审计计划
CM9+h;Zm p_B,7@Jl 37.significant audit areas 重点审计领域
Gp@Y=mU >hB]T%' 38.error 错误
N5%~~JRO rIW`(IG_ 39.fraud舞弊
0)k%nIhj h-lMrI)U?h 40.modified or additional procedures 修改或追加审计程序
2ZIf@C{P. 3~s0ux[ 41.misappropriation of assets 侵占资产
*=^_K`y AGK+~EjL@ 42.transactions without substance 虚假交易
ik7#Og~3 Ujq)h:` 43.unusual pressures 异常压力
=*8"ci$ 6st(s@> 44.the suspected noncompliance 涉嫌存在违法行为
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xhg{!w r-4I{GPb 46.exceed the materiality level 超过重要性水平
aH'^`]'_= -7m;rD4J 47.approach the materiality level 接近重要性水平
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4J94iI>S.l X=${`n%LG 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
1;.}u=8 u+8_et5T 50.misstatements or omissions 错报或漏报
Br\/7F *J1pxZ^ 51.aggregate 总计
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52.subsequent events 期后事项
5>h2WL ``aoLQc` 53.adjust the financial statements 调整财务报表
MW'z*r|, Og30&a!~F 54.perform additional audit procedures 实施追加的审计程序
#z~D1Zl bTHJb pt*- 55.audit risk 审计风险
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g.F{yX] #?}Y~Oe 57.inappropriate audit opinion 不适当的审计意见
0vQkm< eUF PzioW 58.material misstatement 重大的错报
8b6:n1<fn iDHmS6_c 59.tolerable misstatement 可容忍错报
.!)7x3|$[ yU .B(| 60.the acceptable level of detection risk 可接受的检查风险
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`Kg* szmjp{g0 查看《
注会考试《审计》中的128个英文单词(二) 》
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