:^71,An >E =-~82% 1.audit
审计 {bl&r?[y bS<lB! 2.attestation 鉴证
QS,IM>Nr v&i M/pJU 3.credibility 可信赖程度
|[}YM%e xIf,1g@Cq9 4.audit of financial statements 财务报表
审计 U5z^R>k b[?6/#N 5.agreed-upon procedures 执行商定程序
1j# ~:=I RtGETiA\b 6.high levels of assurance 高水平保证
l.\Fr+*ej CtV$lXxup 7.compilation 编制
Vc$x?= Fd2Eq&:en$ 8.reliability 可靠性
gfw,S; "2}04b|" 9.relevance 相关性
rJ]iJ0[I 1bF aQ50t 10.professional skepticism 职业谨慎
[Pi8gj* 1]aM)}, 11.objectivity 客观性
bv5,Yk D)8&v`LS 12. professional competence 专业胜任能力
.%<oy"_ $)vljM<< 13.Senior/CPA-in-charge 项目经理
F:x" RbbF SfyZ,0 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
HvN!_}[ Bjq1za 16.the client 委托人
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pR&&uG 17.change
CPA 更换
注册会计师 IUAx*R ,>V|%tD' 18.the existing CPA 现任注册
会计师
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$FZ~]Ef 19.the successor CPA 后任注册
会计师 ]Vo;ZY_\ m{x[q 20.the preceding CPA前任
注册会计师 7f#e#_sM; y!u)q3J0& 21.issue the audit report 出具审计报告
=LDzZ:' X TDs=VTd@Z 22.expert 专家
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[ 57* z0< 23.the board of directors 董事会
B BbGq8p ]@vX4G/ 24.knowledge of the entity‘ s business 了解被审计单位情况
X#'DS&{ )."_i64 25.assess material misstatement risks评估重大错报风险
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H!Nl ?>cx;"xF 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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O#5 27.a general knowledge of —— 初步了解―――的情况
>0Y >T6! C=IT`iom1C 28.a more knowledge of—— 进一步了解的情况
u\ro9l 6X~.J4 29.the prior year‘s working papers 以前年度
工作底稿
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P_e 30.minutes of meeting 会议纪要
LQ`s> q JGOry \ 31.business risks 经营风险
<{GpAf8- ?1*Ka 32.appropriateness 适当性
d00#;R E;/WP!/. 33.accounting estimate 会计估计
h:-ZXIv? 3_|<CE6 34.management representations 管理层声明
8=CdO|XV r/}q=J. 35.going concern assumption 持续经营假设
aUa.!,_dh ug{@rt/"Z 36.audit plan 审计计划
%V71W3>6WS qq.M]?Z 37.significant audit areas 重点审计领域
^ gMoW $s+/OgG4H 38.error 错误
CuC1s> 7/+I"~ 39.fraud舞弊
{L~j;p_G& #V&98 F 40.modified or additional procedures 修改或追加审计程序
-}Zck1 0b6jGa 41.misappropriation of assets 侵占资产
TwlX'iI_; q;Tdqv!Ju 42.transactions without substance 虚假交易
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;fuM1 3}dTbr4y 43.unusual pressures 异常压力
J{;XNf = LvtHWt 44.the suspected noncompliance 涉嫌存在违法行为
uP, iGA ${m;x: ' 45.materialiy 重要性
q\s"B.(G" |_."U9!Z^ 46.exceed the materiality level 超过重要性水平
EQI9J#;+ >RJjm&M 47.approach the materiality level 接近重要性水平
b.I_ N8x[8Rp 48.an acceptably low level 可接受水平
-]el_:H 2[~|#0x 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
_PT5 cq]JD6937 50.misstatements or omissions 错报或漏报
p3r("\Za, aItQ(+y 51.aggregate 总计
2[|52+zhc `#HtVI 52.subsequent events 期后事项
5~D(jHY; i(T[ 53.adjust the financial statements 调整财务报表
!Gob `# r Z$?(~ln 54.perform additional audit procedures 实施追加的审计程序
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+?#3 8;6j 55.audit risk 审计风险
`%QXaKO- SR%k|YT 56.detection risk 检查风险
V>Dqw! W(pq_H' 57.inappropriate audit opinion 不适当的审计意见
yFoPCA86y |RjAp.pm 58.material misstatement 重大的错报
w*?SGW lfvt9!SJ+/ 59.tolerable misstatement 可容忍错报
8[b_E5!V nuKcq!L 60.the acceptable level of detection risk 可接受的检查风险
mR|L'[l I(<9e"1O 查看《
注会考试《审计》中的128个英文单词(二) 》
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