as%@dUK? Y=0D[o8 1.audit
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OynQlQD/Eu 2.attestation 鉴证
ul@G{N{L nbd-f6F6 3.credibility 可信赖程度
d7(g=JK< ?D[9-K4Vn 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
55LW[Pc +8p4\l$<` 6.high levels of assurance 高水平保证
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J[ 0o6 7.compilation 编制
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~J #7(?B{i 8.reliability 可靠性
:xwyE(w L F<{/c9, 9.relevance 相关性
<yNu/B.M d-k`DJ! 10.professional skepticism 职业谨慎
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^W8kt 11.objectivity 客观性
~F; ~ =Pj+^+UM 12. professional competence 专业胜任能力
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4zo^ b0v 13.Senior/CPA-in-charge 项目经理
+q<G%PwbV YL[n85l>1 14.audit engagement letter 业务约定书
' v)@K0P , yd]R4M 15.recurring audit 连续审计
- 2DvKW$ STln_'DF' 16.the client 委托人
'aV/\a:* (Mzv"F N] 17.change
CPA 更换
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NV|90 18.the existing CPA 现任注册
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S Lsw '< z.vERP56 19.the successor CPA 后任注册
会计师 PoB-:G6 ue8"_N 20.the preceding CPA前任
注册会计师 cVb&Jzd >v?&&FhHK< 21.issue the audit report 出具审计报告
mZG)#gW[ ~6nY5 22.expert 专家
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i$?$X, /8Wfs5N 24.knowledge of the entity‘ s business 了解被审计单位情况
a*kvU "] fex<9'e 25.assess material misstatement risks评估重大错报风险
W[VbFsI&b MJ?fMR@ 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
4-r5C5o,W +`RQ^9 27.a general knowledge of —— 初步了解―――的情况
ovXU +8 #Ch*a.tI@ 28.a more knowledge of—— 进一步了解的情况
<6rc8jYz x9!3i{_ 29.the prior year‘s working papers 以前年度
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q}xYme4 30.minutes of meeting 会议纪要
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* "qS m8ApiGG 32.appropriateness 适当性
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" jL6ZHEi#d7 33.accounting estimate 会计估计
>.=v*\P gVscdg5 34.management representations 管理层声明
w\}@+w3b~ Kg;u.4.-M 35.going concern assumption 持续经营假设
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>3 |PNPOj0 36.audit plan 审计计划
a #`Y(R' Y#<>N-X|kA 37.significant audit areas 重点审计领域
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B?gFFU61 8\BGL 39.fraud舞弊
(~IoRhp^ '>:c:Tewy 40.modified or additional procedures 修改或追加审计程序
b2r]>*Vc y>! 8mDvZ 41.misappropriation of assets 侵占资产
.+d.~jHX PP-U. 42.transactions without substance 虚假交易
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u VV+gPC 43.unusual pressures 异常压力
2L(\-]%f YwizA}a# 44.the suspected noncompliance 涉嫌存在违法行为
J\l'nqS" M 8NWQ^Y 45.materialiy 重要性
Kl/n>qEt xP7#`S6W 46.exceed the materiality level 超过重要性水平
Ys@OgdS@: X#Sgf|$ 47.approach the materiality level 接近重要性水平
KD* xFap vrq5 +K&|| 48.an acceptably low level 可接受水平
%M5{-pJ|C : *8t,f~s^ 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
<ebC]2j8cK H3>49;` 50.misstatements or omissions 错报或漏报
90Bn}@t=Q 6>NK2} ` 51.aggregate 总计
K41Gn @L ,4JPk 52.subsequent events 期后事项
Ud& '*, OK" fFv 53.adjust the financial statements 调整财务报表
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s H(io hX)PdRk# 55.audit risk 审计风险
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Am@:<J 56.detection risk 检查风险
cH:9@> '$a eA_]%7+` 57.inappropriate audit opinion 不适当的审计意见
x8!uI)#tS 85:KlBe%+ 58.material misstatement 重大的错报
"t)$4gERK 7e:eL5f>~ 59.tolerable misstatement 可容忍错报
z7_h$v uk9!rE" 60.the acceptable level of detection risk 可接受的检查风险
u?rs6A[h# 25Uw\rKeO 查看《
注会考试《审计》中的128个英文单词(二) 》
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