RZ-=UIf _CO?HX5ek 1.audit
审计 !K-lO{Z^ 47 xyS%X 2.attestation 鉴证
+F.{: }:<`L\8q\ 3.credibility 可信赖程度
hOw ?{[ISk) 4.audit of financial statements 财务报表
审计 n!z7N3Ak> 8[\F*H 5.agreed-upon procedures 执行商定程序
j*+[=X/ 2$?bLvk 6.high levels of assurance 高水平保证
D!Pv`wm -c|dTZ8D)8 7.compilation 编制
z SDRZ! &*}`uJt 8.reliability 可靠性
Ezsb'cUa( yB0xa% 9.relevance 相关性
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@^K }Q&zYC]d 10.professional skepticism 职业谨慎
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L s.7\?(Lg 11.objectivity 客观性
tj$&89 s8BfOl- 12. professional competence 专业胜任能力
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B.4@ RP[^1 13.Senior/CPA-in-charge 项目经理
&U*MLf83` %87D(h!.I4 14.audit engagement letter 业务约定书
v~E\u vd<r}3i* 15.recurring audit 连续审计
"#}Uh ~5`p/.L)ZD 16.the client 委托人
1i=lJmr ~EIK 17.change
CPA 更换
注册会计师 wHx@&Tp N;Hoi8W 18.the existing CPA 现任注册
会计师
(h{"/sR 3DjlX* 19.the successor CPA 后任注册
会计师 ByyvRc,v D+4oV6}~ 20.the preceding CPA前任
注册会计师 9;2{=, @M( hyS&on 21.issue the audit report 出具审计报告
qmmQHS oZ]^zzoEcg 22.expert 专家
.X1xpi% 1fgO3N 23.the board of directors 董事会
om_UQgC@r +az=EF 24.knowledge of the entity‘ s business 了解被审计单位情况
^*?mb) S<*h1}V3/ 25.assess material misstatement risks评估重大错报风险
FYBW3y+AF& :O?+Ywn 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
.)(5F45Wg ( JMk0H3u 27.a general knowledge of —— 初步了解―――的情况
vw~=z6Ka &VPfI 28.a more knowledge of—— 进一步了解的情况
jJ.isr|` y26?>.! 29.the prior year‘s working papers 以前年度
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-j TmviYP gb 30.minutes of meeting 会议纪要
}BYs.$7 C>NLZMT 31.business risks 经营风险
" fXs! N1D{ % 32.appropriateness 适当性
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t,w'w_C oaac.7.fV 34.management representations 管理层声明
evSr?ys Z\[6'R4.# 35.going concern assumption 持续经营假设
)L+>^cJI< hQb3 8W[ 36.audit plan 审计计划
,gO(zI-1 t~v_k\`{ 37.significant audit areas 重点审计领域
tD^$}u6 N({0" 7 38.error 错误
X_HU?Q_N QZwZ4$jkiO 39.fraud舞弊
b?U2g?lN: MV.&GUez{ 40.modified or additional procedures 修改或追加审计程序
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LJ,Z 41.misappropriation of assets 侵占资产
%/n#{;c# aG&t gD{ 42.transactions without substance 虚假交易
=D3K})& 50`=[l`V 43.unusual pressures 异常压力
Xk>YiV",? )+ (GE 44.the suspected noncompliance 涉嫌存在违法行为
[gaB}aLn cj;k{Moc 45.materialiy 重要性
<SKzCp\ bZ SaL^^( 46.exceed the materiality level 超过重要性水平
b3.}m[] [QDM_n 47.approach the materiality level 接近重要性水平
s&d!+-\6_ Oa-(Xp,n# 48.an acceptably low level 可接受水平
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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
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b+ "'3QKeM1 50.misstatements or omissions 错报或漏报
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3.q8r 51.aggregate 总计
s}lp^Uh= bLsN?_jy 52.subsequent events 期后事项
q[TGEgG 1|WrJ-Uf 53.adjust the financial statements 调整财务报表
GL-Pir e_+SBN1`P& 54.perform additional audit procedures 实施追加的审计程序
=m-nvXD OrY^ ?E 55.audit risk 审计风险
w6 !NO)|N> 56.detection risk 检查风险
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caD LV8{c!" 57.inappropriate audit opinion 不适当的审计意见
_ SJFuv/ zP8rW5/ 58.material misstatement 重大的错报
pGcijD h4E[\<? 59.tolerable misstatement 可容忍错报
/_mU%fl b^q%p1 60.the acceptable level of detection risk 可接受的检查风险
"IJ 9vXI ==npFjB 查看《
注会考试《审计》中的128个英文单词(二) 》
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