nMfR<%r wf &Jd:)4t 1.audit
审计 ~fb#/%SV \nPf\6;M 2.attestation 鉴证
ZS;V?]\( K"&^/[vMB 3.credibility 可信赖程度
!c1M{klP RyG6_G} 4.audit of financial statements 财务报表
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]!@=2kG4 -mn/Yv 6.high levels of assurance 高水平保证
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5]upfC6 VJT /9O)Z| 8.reliability 可靠性
XWQ `]m) `]] <.>R 9.relevance 相关性
k?TZY|_ c5b}q@nH 10.professional skepticism 职业谨慎
4,Oa(b #D|%r-:" 11.objectivity 客观性
o3GkTn O NsSZ?ky 12. professional competence 专业胜任能力
.{*l, D,[Nn_N 13.Senior/CPA-in-charge 项目经理
~ {yy{ L jTSu9I> 14.audit engagement letter 业务约定书
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$u'"C|>8 15.recurring audit 连续审计
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<++W b;5j awG 16.the client 委托人
a$Y{ut0t( ;<B 17.change
CPA 更换
注册会计师 kGo2R]Dd[ PREGQ0 18.the existing CPA 现任注册
会计师
cz/cY:o) "~._G5i. 19.the successor CPA 后任注册
会计师 SQn.`0HT 6 U[VoUU 20.the preceding CPA前任
注册会计师 la w$LL c s*E9 21.issue the audit report 出具审计报告
G.~Q2O#T czpu^BT;;T 22.expert 专家
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X&LJ"ahK AWx@Z7\z"g 24.knowledge of the entity‘ s business 了解被审计单位情况
EPH" 5$8 nKS*y* 25.assess material misstatement risks评估重大错报风险
+Ln^<!P ?kQY ^pU 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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([ o:W*#dt 27.a general knowledge of —— 初步了解―――的情况
L6Brs"9B n8=Dzv0 28.a more knowledge of—— 进一步了解的情况
&Tuj`DL <N$ Hb2b 29.the prior year‘s working papers 以前年度
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:q*w_*w 0F%8d@Y2 30.minutes of meeting 会议纪要
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31.business risks 经营风险
h]t v+\0 2w8cJadT'p 32.appropriateness 适当性
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NF_ f<VK\%M 33.accounting estimate 会计估计
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(:: 35.going concern assumption 持续经营假设
WPNw")t! >!s<JKhI 36.audit plan 审计计划
tzGQo5\ -d#08\ 37.significant audit areas 重点审计领域
EFh^C.S8 [BJzZ>cY 38.error 错误
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;<Hk Cd !Md6Lh%-w 40.modified or additional procedures 修改或追加审计程序
9t)Hi qj Wq<oP 41.misappropriation of assets 侵占资产
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XKE 42.transactions without substance 虚假交易
rZ3ji(4HS b3R(O| 43.unusual pressures 异常压力
d]O:VghY\ gveJ1P 44.the suspected noncompliance 涉嫌存在违法行为
tJ K58m$ {G x=QNd 45.materialiy 重要性
F%o!+%&7 YSt*uOZK 46.exceed the materiality level 超过重要性水平
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6A]I" E]5 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
O{~Xp!QQt ^O@eyP 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
-i{_$G8W/c Q;y5E`G 50.misstatements or omissions 错报或漏报
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dr\l5pWQ 52.subsequent events 期后事项
Oj _]` ZJZSt% r 53.adjust the financial statements 调整财务报表
kOD=H-vSi (:OMt2{r 54.perform additional audit procedures 实施追加的审计程序
R3_OCM_* =O0A(ca"g 55.audit risk 审计风险
jGz~}&B iw/~t 56.detection risk 检查风险
;xz_H$g :FS5BT$= 57.inappropriate audit opinion 不适当的审计意见
DoQ^caa@ bH/4f93Nb 58.material misstatement 重大的错报
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c6e$/ 59.tolerable misstatement 可容忍错报
6}I X{nQI ^Z9bA( w8 60.the acceptable level of detection risk 可接受的检查风险
iTAj${ > 7\98E& 查看《
注会考试《审计》中的128个英文单词(二) 》
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