2 z l L^Af3]]2 1.audit
审计 2^j9m}` @uWD>(D 2.attestation 鉴证
iTyApLV $a]dxRkz 3.credibility 可信赖程度
?Io2lFvI@Y \p|!=H@ 4.audit of financial statements 财务报表
审计 ucO]&'hu: t38T0Ao 5.agreed-upon procedures 执行商定程序
N($]))~3& jP]'gQ!-w 6.high levels of assurance 高水平保证
:"^$7 DA\O,^49h 7.compilation 编制
L 32ki}2 w/@%xy 8.reliability 可靠性
YRXe j 6<GWDO 9.relevance 相关性
;bbEd' a&PZ7!PZv 10.professional skepticism 职业谨慎
g==^ioS}* Sy~Mh]{E 11.objectivity 客观性
G 3x1w/L "*WXr$ 12. professional competence 专业胜任能力
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#)T* 13.Senior/CPA-in-charge 项目经理
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, 14.audit engagement letter 业务约定书
zAIC5fvu q5Mif\ 15.recurring audit 连续审计
gr7_oJ:R cke[SUH, 16.the client 委托人
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CPA 更换
注册会计师 '%4,! +cN2 KP 18.the existing CPA 现任注册
会计师
D.}b<kDD Q.yoxq 19.the successor CPA 后任注册
会计师 VN;M;fMs i=UJ*c 20.the preceding CPA前任
注册会计师 pQi - V _,* 21.issue the audit report 出具审计报告
VP&lWPA}\$ ~+hG}7(: 22.expert 专家
k[m-"I%ZFX ySZ)yT 23.the board of directors 董事会
[%y D,8 G_@H:4$3 24.knowledge of the entity‘ s business 了解被审计单位情况
u8QX2| ~]Jfg$' 25.assess material misstatement risks评估重大错报风险
>XN&QVE YVi]f2F% 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
:Vc9||k dX*PR3I-3 27.a general knowledge of —— 初步了解―――的情况
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LZqn[ @nK08Kj- 28.a more knowledge of—— 进一步了解的情况
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u~use" (A_9;uL^_ 29.the prior year‘s working papers 以前年度
工作底稿
jC=_>\<|X* LvaF4Y2v 30.minutes of meeting 会议纪要
4k8 @u D]REZuHOI 31.business risks 经营风险
c2QC`h(Wb M'sJ5;^5 32.appropriateness 适当性
lDzVc`c .'M]cN~ 33.accounting estimate 会计估计
ic+iTH (J;<&v}Gad 34.management representations 管理层声明
M*Xzr .6 coBxZyM 1} 35.going concern assumption 持续经营假设
t<-Iiq+tL U.\kAEJ 36.audit plan 审计计划
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#+$z`C` 37.significant audit areas 重点审计领域
xfilxd Fa8>+ 38.error 错误
9ZwhCsO sE% n=Ww 39.fraud舞弊
>*&[bW'}? hk(^?Fp 40.modified or additional procedures 修改或追加审计程序
MWB?V?qPSC ugz1R+f_4{ 41.misappropriation of assets 侵占资产
\VW.>@s~ 3JwmLGj} 42.transactions without substance 虚假交易
F -m1GG0s ]M.ufbg uq 43.unusual pressures 异常压力
c`Tg xMu +-ue={' 44.the suspected noncompliance 涉嫌存在违法行为
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0|K 0z.& 45.materialiy 重要性
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K Wjp<(aY[ 46.exceed the materiality level 超过重要性水平
"qF8'58 &A>J>b 47.approach the materiality level 接近重要性水平
7J\I%r kC)dia{$ 48.an acceptably low level 可接受水平
X@B+{IFC bR.T94-8y 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
a83o(9 /%~`B[4F 50.misstatements or omissions 错报或漏报
Q-AN~k8+)[ LGK}oL' 51.aggregate 总计
:E.mU{ L_/.b%0) 52.subsequent events 期后事项
8<xJmcTEwO {oO!v}] 53.adjust the financial statements 调整财务报表
$OmtN" 2e+DUZBoC 54.perform additional audit procedures 实施追加的审计程序
>t.I,Zn O\xUv 55.audit risk 审计风险
>LLFe~9`g UJO+7h' 56.detection risk 检查风险
% 30&6 " ezFyd 'P 57.inappropriate audit opinion 不适当的审计意见
]^dXB0 /@q_`tU 58.material misstatement 重大的错报
Xf:-K(%e =r`>tWs 59.tolerable misstatement 可容忍错报
/Z-|E W Qe>1 60.the acceptable level of detection risk 可接受的检查风险
Fq~de%y iYFM@ta 查看《
注会考试《审计》中的128个英文单词(二) 》
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