+'XhC#: 1;Xgc@ 1.audit
审计 $]*d#`Sy{% V;93).-$ 2.attestation 鉴证
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{Q-8w! =i6:puf 3.credibility 可信赖程度
%+wF" ce' TYkPM 4.audit of financial statements 财务报表
审计 yd>}wHt hZN<Yd8: 5.agreed-upon procedures 执行商定程序
|Q!4GeQL[ W-D[z#)/Y 6.high levels of assurance 高水平保证
O&'/J8 <Tx C!{< 7.compilation 编制
A]?^ H< #C\4/g?=, 8.reliability 可靠性
<*Y'lV o:UXPAj 9.relevance 相关性
V`k8j-*s @ Nb%L&=P8 10.professional skepticism 职业谨慎
<zfKC wPnybb{ 11.objectivity 客观性
n93zD*;5 8#59iQl 12. professional competence 专业胜任能力
(p |DcA]BX <v$QM;Ff 13.Senior/CPA-in-charge 项目经理
FT/amCRyT bGv4.:) 14.audit engagement letter 业务约定书
.7Kk2Y <LA^%2jT 15.recurring audit 连续审计
AyTx' u >&Fa(o;* 16.the client 委托人
x~/+RF XF Uix{" 17.change
CPA 更换
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0YS?=oi 18.the existing CPA 现任注册
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jO)&KEh Np)aS[9W 19.the successor CPA 后任注册
会计师 0H:dv:#WAI np6HUH 20.the preceding CPA前任
注册会计师 2c:f<>r0y 5I,$EGG 21.issue the audit report 出具审计报告
;[6&0!N\ ax@H"d& 22.expert 专家
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"7 23.the board of directors 董事会
8QF`,oXQO aqr!oxn?t 24.knowledge of the entity‘ s business 了解被审计单位情况
N5 n> e|'N(D}h* 25.assess material misstatement risks评估重大错报风险
T:!MBWYe | @Fx@5e 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
#WufZ18# vWY(% Q, 27.a general knowledge of —— 初步了解―――的情况
z $6JpG }<[Db}?9 28.a more knowledge of—— 进一步了解的情况
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(1:iK,0 dr})-R 29.the prior year‘s working papers 以前年度
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XkD]Hq kh?. K# 30.minutes of meeting 会议纪要
G6O/(8 /EFq#+6 31.business risks 经营风险
JJf<*j^G Y<LNQ]8\G 32.appropriateness 适当性
'sU)|W(3U vJCf~' 33.accounting estimate 会计估计
{}\CL#~y @ {}rG8 34.management representations 管理层声明
vA-PR& @ajM^L!O 35.going concern assumption 持续经营假设
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36.audit plan 审计计划
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G& ybvI?# 37.significant audit areas 重点审计领域
T*P+Fh" }uQ${]&D 38.error 错误
. U/k<v<)6 y1,5$0@G 39.fraud舞弊
Ew4g'A:H C\Ayv)S#2 40.modified or additional procedures 修改或追加审计程序
Hed$ytMaGz ^:DyT@hQB5 41.misappropriation of assets 侵占资产
K{L.ZH>7 ,sDr9h/'C3 42.transactions without substance 虚假交易
K]"Kf{bx }kPVtSQ 43.unusual pressures 异常压力
'ZnIRE,N l{%a&/ 44.the suspected noncompliance 涉嫌存在违法行为
t[2i$%NVM DuNcX$%% 45.materialiy 重要性
7~vqf3ON4J mk= #\> 46.exceed the materiality level 超过重要性水平
*K)0UKBr 3{3/: 7 47.approach the materiality level 接近重要性水平
T]71lRY5 6tdI6 48.an acceptably low level 可接受水平
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mDlY; n,nisS 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
hKksVi :s*>W$Wp4 50.misstatements or omissions 错报或漏报
se,Z#H 6%?A> 51.aggregate 总计
t)I0lnbs j=j+Nf$ 52.subsequent events 期后事项
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Jy{@[m KO,_6>8]U 53.adjust the financial statements 调整财务报表
oVkr3KZ <]Y[XI(kr 54.perform additional audit procedures 实施追加的审计程序
s*JE) t _\MAK 55.audit risk 审计风险
\_ -DyD#3 2Xgx*'t\ 56.detection risk 检查风险
x/ I;nMY ;0j*>fb\q7 57.inappropriate audit opinion 不适当的审计意见
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D0Z) xIgql}. 58.material misstatement 重大的错报
btQet. dS$ji#+d$ 59.tolerable misstatement 可容忍错报
,qy&|4Jz ragSy8M 60.the acceptable level of detection risk 可接受的检查风险
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\#bJ 查看《
注会考试《审计》中的128个英文单词(二) 》
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