~i=5NUE K!;>/3Y2- 1.audit
审计 pF7S("#R p"QV| ` 2.attestation 鉴证
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CUI0/J 3.credibility 可信赖程度
6mC% zXR5 /igbn 4.audit of financial statements 财务报表
审计 5 0< J(k C 5.agreed-upon procedures 执行商定程序
_}Ec[c y])z,#%ED 6.high levels of assurance 高水平保证
kx07Ium Mf`@X[-; 7.compilation 编制
y5N,~@$r xB,(!0{` 8.reliability 可靠性
Jl{g"N{2u' <26Jif: 9.relevance 相关性
c'Zs2s7$ NXdT"O=P 10.professional skepticism 职业谨慎
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K$ ?o_D#gG* 11.objectivity 客观性
JV;-P=o1B Fr]B]Hj 12. professional competence 专业胜任能力
RhI>Ak;- z+X DN: 13.Senior/CPA-in-charge 项目经理
)}4xmf@gl @H|3e@5([ 14.audit engagement letter 业务约定书
c8M'/{4rH HsAKz]Mq 15.recurring audit 连续审计
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9g l5l#LsaQb 16.the client 委托人
a'YK1QX xkmqf7w 17.change
CPA 更换
注册会计师 6F08$,%Y );*#s~R 18.the existing CPA 现任注册
会计师
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\J)|f O"f|gc)GLz 19.the successor CPA 后任注册
会计师
gIcm`5+T Nx<%'-9)| 20.the preceding CPA前任
注册会计师 ZR@PqS+O/ ;p/$9b.0: 21.issue the audit report 出具审计报告
j4!oBSp h|XLL|: 22.expert 专家
T|ZJ$E0 $D~vuA7 23.the board of directors 董事会
wQ~F%rQ$ ec"+Il 24.knowledge of the entity‘ s business 了解被审计单位情况
75RQ\_zDu H@BU/{ 25.assess material misstatement risks评估重大错报风险
.eG_>2'1 o 9{~F`{p 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
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X6_p( 27.a general knowledge of —— 初步了解―――的情况
w$z]Z- mNnt9F3Eq 28.a more knowledge of—— 进一步了解的情况
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G(a UN7J6$!Cx7 29.the prior year‘s working papers 以前年度
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<ly.l]g i")ucrf 30.minutes of meeting 会议纪要
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31.business risks 经营风险
!;COFR Yb Dz{m 32.appropriateness 适当性
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+!)v=NY e$=0.GWT 34.management representations 管理层声明
~t.M!vk ahqsbNu1 35.going concern assumption 持续经营假设
Mh*^@_h? x/xd 36.audit plan 审计计划
I+_u?R)$ V~_aM@q1 37.significant audit areas 重点审计领域
9ld'SB:# 2JS&zF 38.error 错误
Uh8c!CA8:\ Fun+L@:; 39.fraud舞弊
>Mc,c(CvU gDBdaxR< 40.modified or additional procedures 修改或追加审计程序
6A*k QzX|c&&>u2 41.misappropriation of assets 侵占资产
|)IS[:X oJbMUEQQq 42.transactions without substance 虚假交易
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5p`.RWls z 2Rg`1B 44.the suspected noncompliance 涉嫌存在违法行为
P*zOt]T L>1i~c&V 45.materialiy 重要性
F)^:WWVc# x cA5 46.exceed the materiality level 超过重要性水平
k^v P|*eu Zm~oV?6 47.approach the materiality level 接近重要性水平
(2fWJ% 7VG S1oP_A[| 48.an acceptably low level 可接受水平
1Wy0#?L #gd`X|<Ch 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
(!^; ar^ yJGM"$ 50.misstatements or omissions 错报或漏报
( zL( ^E349c-| 51.aggregate 总计
1#-=|:U O0Sk?uJ< 52.subsequent events 期后事项
gS$?#!f t?<pyw $ 53.adjust the financial statements 调整财务报表
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mL2O i$:QOMA 54.perform additional audit procedures 实施追加的审计程序
U" ;8zplU lay)I11-> 55.audit risk 审计风险
RNB ha& `X ;2lgL 56.detection risk 检查风险
mcFJ__3MAV qH1&tW$ 57.inappropriate audit opinion 不适当的审计意见
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V ,/bv3pE 58.material misstatement 重大的错报
l'0fRQc c mI&R( 59.tolerable misstatement 可容忍错报
>p;cbp[ht L?slIGp%- 60.the acceptable level of detection risk 可接受的检查风险
N);2 2- V$';B=M 查看《
注会考试《审计》中的128个英文单词(二) 》
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