^@"H(1Hxu/ 1Tb'f^M$ 1.audit
审计 Qp]-:b 0$saDmED 2.attestation 鉴证
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d? e*nT+Rp 3.credibility 可信赖程度
(]Zyk,[ V~9vf*X 4.audit of financial statements 财务报表
审计 G1:*F8q ?3=D-Xrb 5.agreed-upon procedures 执行商定程序
8 !{;yz /,tQdD& 6.high levels of assurance 高水平保证
!623; qG Abh 7.compilation 编制
Q&JnF`* TB oN8cB} 8.reliability 可靠性
nQ\)~MKd r.JY88" 9.relevance 相关性
*8WcRx (toN??r 10.professional skepticism 职业谨慎
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Z`W@Od$f U\<8}+x 12. professional competence 专业胜任能力
{6/Yu:; +nLsiC{& 13.Senior/CPA-in-charge 项目经理
\v*WI)] ^Z6N&s#6 14.audit engagement letter 业务约定书
`S&$y4|Vs Q5!"tF p 15.recurring audit 连续审计
o<pb!]1 yjq~O~ 16.the client 委托人
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H\(H_X 17.change
CPA 更换
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o<J_?7c~} 18.the existing CPA 现任注册
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D09/(%4j b`TA2h 19.the successor CPA 后任注册
会计师 !)nA4l=S# PX5K-|R 20.the preceding CPA前任
注册会计师 [6$n ;X9nYH 21.issue the audit report 出具审计报告
fw[Z7`\Q5 qYwEPGa\ 22.expert 专家
K~U5jpc s}O9[_v 23.the board of directors 董事会
7,pn0,HI *8a8Ng 24.knowledge of the entity‘ s business 了解被审计单位情况
XAnN< 3ZAPcpB2 25.assess material misstatement risks评估重大错报风险
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8@L @$e!|.{1q 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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h8 27.a general knowledge of —— 初步了解―――的情况
(,i&pgVZ &4m\``//9 28.a more knowledge of—— 进一步了解的情况
QoU0>p+2 App9um3: 29.the prior year‘s working papers 以前年度
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2v;F@fUB. YhZmyYamE 30.minutes of meeting 会议纪要
>~D-\,d|f 1Re5)Y:i 31.business risks 经营风险
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o:jE $;1TP| 32.appropriateness 适当性
*[QFIDn: Zeeixg-1< 33.accounting estimate 会计估计
!^,<nP ) vKZs: 34.management representations 管理层声明
[Ju5O[o d=6FL" .o 35.going concern assumption 持续经营假设
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&* Aems{- 36.audit plan 审计计划
DO^K8~] <6djdr1:b 37.significant audit areas 重点审计领域
OH* {cW%i: 38.error 错误
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TdQ% 40.modified or additional procedures 修改或追加审计程序
,f]GOH {zri6P+s 41.misappropriation of assets 侵占资产
: }q~< +W8L^Wl 42.transactions without substance 虚假交易
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aj%[Gsy 43.unusual pressures 异常压力
?_ V oO &`9p. 44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
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z0GL&< 46.exceed the materiality level 超过重要性水平
t@Bl3Nt{ DC-tBbQkk 47.approach the materiality level 接近重要性水平
@rV|7%u >,&@j,?'] 48.an acceptably low level 可接受水平
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w 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
/ZeN\ybx T"tR*2HwSd 50.misstatements or omissions 错报或漏报
>p[skN w`Ss MI 51.aggregate 总计
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k-zkb2 52.subsequent events 期后事项
YIc|0[ ]*| RXbhuI 53.adjust the financial statements 调整财务报表
.:nV^+) cu~\&3R 54.perform additional audit procedures 实施追加的审计程序
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W `/4R$E{ 56.detection risk 检查风险
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U=G}@Y 57.inappropriate audit opinion 不适当的审计意见
.C=I~Z ]((Ix,ggP 58.material misstatement 重大的错报
V(^aG=TaW: 9bxBm 59.tolerable misstatement 可容忍错报
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# Y!K5?kk 60.the acceptable level of detection risk 可接受的检查风险
yG ,oSp| keMfK]9 查看《
注会考试《审计》中的128个英文单词(二) 》
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