fjK]m.w 8n. "5,P 1.audit
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L~;>]7 rz%[o,s 2.attestation 鉴证
,P; a/{U GqK&'c 3.credibility 可信赖程度
BF1O|Q|d6 _]PfeCn:j 4.audit of financial statements 财务报表
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cz\uV _QOOx+%*5 5.agreed-upon procedures 执行商定程序
0u&?Zy9& 3Mh,NQB 6.high levels of assurance 高水平保证
CrwcYzrRWl >Wr 7.compilation 编制
~jRk10T(B uX5--o=C 8.reliability 可靠性
0F0(]7g^ {p lmFV 9.relevance 相关性
p?`|CE@h7 ?/|@ #& 10.professional skepticism 职业谨慎
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2I(@aB+ 2Ws/0c 12. professional competence 专业胜任能力
gkq RO19 T~ q'y~9o 13.Senior/CPA-in-charge 项目经理
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^W :]z-Rz 14.audit engagement letter 业务约定书
HV.|Eh_7 *a0I Z 15.recurring audit 连续审计
^D>M Dj6 ]JCB^)tM 16.the client 委托人
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C`p<jp/ 17.change
CPA 更换
注册会计师 d`q)^ ~C*6V{Tj 18.the existing CPA 现任注册
会计师
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xME ht74h 19.the successor CPA 后任注册
会计师 *d,n2a#n5 d(B;vL@R2V 20.the preceding CPA前任
注册会计师
E#X!*q& =iN_Ug+ 21.issue the audit report 出具审计报告
d# ?*62 RKJWLofX& 22.expert 专家
q D>Y}Z! !.GY~f<d$ 23.the board of directors 董事会
#uw*8&%0 HgBEV 24.knowledge of the entity‘ s business 了解被审计单位情况
+so o2cb JA(q>>4 25.assess material misstatement risks评估重大错报风险
6;c{~$s~[ sbiDnRf 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
/:L&uqA GC#95 27.a general knowledge of —— 初步了解―――的情况
ve]95w9J 4 }YT@={g} 28.a more knowledge of—— 进一步了解的情况
XxU}|jTO# 1sJJ"dC.w 29.the prior year‘s working papers 以前年度
工作底稿
4hr+GO@o( (i~%4w= 30.minutes of meeting 会议纪要
cXEy>U|/ W:( Usy 31.business risks 经营风险
*oJ>4S McI4oD~" 32.appropriateness 适当性
] j?Fk$C cFNtY~(b 33.accounting estimate 会计估计
uH;^>`DT s#Y7*?Sm 34.management representations 管理层声明
Z5^UF2`Q #7:9XID / 35.going concern assumption 持续经营假设
op{(mn `2U/O .rV 36.audit plan 审计计划
S gsR;)2 "'dC>7* < 37.significant audit areas 重点审计领域
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0<Y&2<v tZ2iSc 39.fraud舞弊
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<Sa< MZF ;k$R 40.modified or additional procedures 修改或追加审计程序
s OHAW*+ rpI7W?hh 41.misappropriation of assets 侵占资产
^?0,G>I%- ;+Kewi;< 42.transactions without substance 虚假交易
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[u3 1{glRY' 43.unusual pressures 异常压力
c oz}VMp L}pFb@ 44.the suspected noncompliance 涉嫌存在违法行为
'WgwLE_ 4Lq]yUj 45.materialiy 重要性
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)# 46.exceed the materiality level 超过重要性水平
W n mRRq^ oRF"[G8BV 47.approach the materiality level 接近重要性水平
]b$,.t5 ]h8V{%H 48.an acceptably low level 可接受水平
r?>Hg+ *==nOO9G 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
8LKZ3Y| 4f~ZY]|nM 50.misstatements or omissions 错报或漏报
%),O9*[9 P@?'@.e 51.aggregate 总计
t$5]1dY$X ZDD|MH 52.subsequent events 期后事项
74OM tLL$ 4hz,F/ I 53.adjust the financial statements 调整财务报表
s*WfRY*=V |*a>6y 54.perform additional audit procedures 实施追加的审计程序
>#|Q,hVU5 \kO_"{7n 55.audit risk 审计风险
ar}759 a'~y'6 56.detection risk 检查风险
_n gMC]-T ~q>ilnL"h 57.inappropriate audit opinion 不适当的审计意见
m1;jS| aN3{\^ 58.material misstatement 重大的错报
wfzb:Aig` eci\Q, 59.tolerable misstatement 可容忍错报
5ZxBmQ A1;t60z+q> 60.the acceptable level of detection risk 可接受的检查风险
>,2],X"G &|;!St]!M 查看《
注会考试《审计》中的128个英文单词(二) 》
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