Cr'
!"F NY4!TOp 1.audit
审计 (3e;"'k %)zk..K{l 2.attestation 鉴证
17e=GL 8# 6\+R 3.credibility 可信赖程度
pG)9=X!9 gb.f%rlZ` 4.audit of financial statements 财务报表
审计 ]O6KKz 4st~3,lR$ 5.agreed-upon procedures 执行商定程序
9uuta4&uI +n@f'a"> 6.high levels of assurance 高水平保证
Zw2jezP@t PPUEkvH
W 7.compilation 编制
KjO-0VMN3 zx
ct( 8.reliability 可靠性
/m97CC#+ MB1sQReOO 9.relevance 相关性
v2IEJ
}$^]dn@ 10.professional skepticism 职业谨慎
Q}WL/X5 :9(3h" 11.objectivity 客观性
L30>|g fr8Xoa%1= 12. professional competence 专业胜任能力
>NJjS8f5 >g>?Y G 13.Senior/CPA-in-charge 项目经理
+T-@5v
[ r])Z9bbi 14.audit engagement letter 业务约定书
uK"^*NEC'; U$A/bEhw 15.recurring audit 连续审计
|a%B|CX 9X!ET! 16.the client 委托人
9~=gwP :aHcPc: 17.change
CPA 更换
注册会计师 _~juv& Nfr:`$k 18.the existing CPA 现任注册
会计师
g4Y) Bz Tj Mb>w9 19.the successor CPA 后任注册
会计师 cvhlRI%6 +e U`H[iu 20.the preceding CPA前任
注册会计师 &j3`
)N nlaG<L# 21.issue the audit report 出具审计报告
I=U+G
Y: S
c$gnUYD{ 22.expert 专家
-<xyC8$^$ YbzM6u2 23.the board of directors 董事会
]Qd{ '}+ ZOp^`c9~ 24.knowledge of the entity‘ s business 了解被审计单位情况
Jms=YLIAA ;
{Xy`{Cg! 25.assess material misstatement risks评估重大错报风险
p
7s@%scp J`W-]3S# 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
;xhOj<: 2@sr:,\1 27.a general knowledge of —— 初步了解―――的情况
4b]_
#7Qm [$^A@bqk 28.a more knowledge of—— 进一步了解的情况
3!>/smb! <3lUV7! 29.the prior year‘s working papers 以前年度
工作底稿
%06vgjOa ( Vz'HM$ 30.minutes of meeting 会议纪要
o/WC@!wg K b"Zq0M0l 31.business risks 经营风险
B "*`R!y )AJ=an||5 32.appropriateness 适当性
4\\.n cs
t&0 33.accounting estimate 会计估计
=rEA:Q`~w 7RD$=?o O' 34.management representations 管理层声明
A?DB#-z.r kffZElV 35.going concern assumption 持续经营假设
oKRFd_r +
Q{[@`bZB 36.audit plan 审计计划
mW~P!7] a&
C.= 37.significant audit areas 重点审计领域
;Xyte !9DX=? 38.error 错误
Ge^Qar qcYNtEs*c 39.fraud舞弊
+qhnP$vIe gJh}CrU- 40.modified or additional procedures 修改或追加审计程序
I(n }<)eF PS$k >_=t 41.misappropriation of assets 侵占资产
+RS$5NLH qi&D+~Gv! 42.transactions without substance 虚假交易
S7CV
w,2 h8jB=e, H 43.unusual pressures 异常压力
'y.Jc
S!| ei|cD[
NY 44.the suspected noncompliance 涉嫌存在违法行为
r1;e 0\?` 5}XvL' 45.materialiy 重要性
=T4u":#N; 1A^1@^{m' 46.exceed the materiality level 超过重要性水平
=*O=E@]
T9?54r 47.approach the materiality level 接近重要性水平
;%Q&hwj nv)))I\ 48.an acceptably low level 可接受水平
#uKWuGz] (ii(yz| 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
U-g9C. qp&4 1 50.misstatements or omissions 错报或漏报
W$'0Dc B?3juyB`-- 51.aggregate 总计
I+"
lrU I+",b4 52.subsequent events 期后事项
+
xp*]a n P1GW6Pu 53.adjust the financial statements 调整财务报表
MwAJ( iP#=:HZu; 54.perform additional audit procedures 实施追加的审计程序
'I v_mig +/y]h0aa 55.audit risk 审计风险
DsGI/c Y)Tl< 56.detection risk 检查风险
#wjH4DT f-D>3qSS 57.inappropriate audit opinion 不适当的审计意见
#\ #3r 8W -@N 58.material misstatement 重大的错报
3D_"yZ
ah+j!e 59.tolerable misstatement 可容忍错报
.6m_>Y6 vq>l>as9O 60.the acceptable level of detection risk 可接受的检查风险
uR_F,Mp?%u 0
iRR{a< 查看《
注会考试《审计》中的128个英文单词(二) 》
Qqq
<e bX2"89{