TZyQOjUu m_I$"ge 1.audit
审计 #$B,8LFz,$ ?,DbV|3_\ 2.attestation 鉴证
>d
V@9 Zw\V}uXI? 3.credibility 可信赖程度
W@C tF U9 6="&K_Q7 4.audit of financial statements 财务报表
审计 Y8{1?LO VCRv(Ek 5.agreed-upon procedures 执行商定程序
cP=mJ1 <@!kR$
Rd 6.high levels of assurance 高水平保证
N;pr: B2WX#/lgd 7.compilation 编制
l:,UN07s JP*mQzZL 8.reliability 可靠性
[F{a-i- n<&R"89 9.relevance 相关性
A0u:Fm{E U)]natB 10.professional skepticism 职业谨慎
pv SFp-:_ =e{KtX. 11.objectivity 客观性
6WcbJ_"mq pAmI ]( 12. professional competence 专业胜任能力
/O9EI'40) (gB=!1/|G 13.Senior/CPA-in-charge 项目经理
K"$ky,tU .3&OFM 14.audit engagement letter 业务约定书
$KHDS:& _cN)q 15.recurring audit 连续审计
G{=$/&St %k)I=| 16.the client 委托人
08jQq# :#jv4N 17.change
CPA 更换
注册会计师 ^:ngHue8~ 'q
S!n 18.the existing CPA 现任注册
会计师
P"@^'yR5WK nDw
9 19.the successor CPA 后任注册
会计师 gg_(%.> $Ws2g*i 20.the preceding CPA前任
注册会计师 4jro4B` :''0z 21.issue the audit report 出具审计报告
U5
"v1"Ec `Db}q^mQ 22.expert 专家
Zotv] P2k 2F7R,rr
23.the board of directors 董事会
@$G
K<jl 2GS2,
24.knowledge of the entity‘ s business 了解被审计单位情况
n\9*B##
t[,\TM^h}0 25.assess material misstatement risks评估重大错报风险
d^^>3L!h E #p
6A5 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
K\Q
1/}) f|5|n>* 27.a general knowledge of —— 初步了解―――的情况
{v(|_j&:o C (
;7*] 28.a more knowledge of—— 进一步了解的情况
8;3FTF !iqz 4E 29.the prior year‘s working papers 以前年度
工作底稿
8!Kfe ,1L^#?Q~ 30.minutes of meeting 会议纪要
CP^^ct-C Wfy+7$14M 31.business risks 经营风险
v*v&f!Ym&s oGJI3Oh 32.appropriateness 适当性
ep|u_|sB/r ,fFJSY^ 33.accounting estimate 会计估计
v}
@6"\ rE~O}2a#H 34.management representations 管理层声明
2Y{9Df 4+:u2&I 35.going concern assumption 持续经营假设
n
1h+`nsf kfV}w, 36.audit plan 审计计划
9,+L
NZ'k <h[^&CY{ 37.significant audit areas 重点审计领域
ppA8c6 \g/E4U.+ 38.error 错误
_`58G#z Jo]g{GX[ 39.fraud舞弊
[$X(i|6 F!8425oAw 40.modified or additional procedures 修改或追加审计程序
u05O[>w 9'M({/
7y 41.misappropriation of assets 侵占资产
2e&Zs%u ~8K~@e $./ 42.transactions without substance 虚假交易
LBR_Q0EP T^W8_rm*3 43.unusual pressures 异常压力
M:N>{_1& .w&Z=YM 44.the suspected noncompliance 涉嫌存在违法行为
\)hmg /hHD\+0({ 45.materialiy 重要性
UF4QPPH4 w *0T"hK 46.exceed the materiality level 超过重要性水平
Ff30% j43HSY7@ 47.approach the materiality level 接近重要性水平
+8"H%#~ {S c1!2q 48.an acceptably low level 可接受水平
^
z1WPI r&w>+KIt 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
h2y@xnn #0tM88Wi 50.misstatements or omissions 错报或漏报
z^]nP87 ^`$KN0PY 51.aggregate 总计
hLF@'ln [z?XVl< 52.subsequent events 期后事项
BScysoeD <e"2<qVi 53.adjust the financial statements 调整财务报表
~ lS3+H 4Y'qoM; 54.perform additional audit procedures 实施追加的审计程序
DEtq]|80m |<S9nZg%p 55.audit risk 审计风险
uG<+IT|x 6K&V}
56.detection risk 检查风险
mGX;JOjZ :
f Wh7X3 57.inappropriate audit opinion 不适当的审计意见
/<5/gV 1Q uAJC Q)@ 58.material misstatement 重大的错报
]yyfE7{q :98Pe6 59.tolerable misstatement 可容忍错报
6YN4] &p*N8S8 60.the acceptable level of detection risk 可接受的检查风险
$W)FpN;CW/ {.sF&(e 查看《
注会考试《审计》中的128个英文单词(二) 》
?tBEB5 .w`8_v &Y