=ADOf_n} /Z[HU{4 1.audit
审计 h\Q@zR*0a #T@k(Bz{L 2.attestation 鉴证
Ul}<@d9: B l]gW_wUQd 3.credibility 可信赖程度
Xz9[0;Q T|0d2aa 4.audit of financial statements 财务报表
审计 Ijk hV zg$ag4%Qgg 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
%F^,6y {R_ <m$ 7.compilation 编制
>(.Y%$9"E 9ExI, 8.reliability 可靠性
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8 CxSh.$l 9.relevance 相关性
96P&+ m]H]0T 10.professional skepticism 职业谨慎
lxr;AJ( K\59vtga 11.objectivity 客观性
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12. professional competence 专业胜任能力
@^o7UzS4z B<HN$/ 13.Senior/CPA-in-charge 项目经理
[rL 8L6,! v`]y:Ku|wR 14.audit engagement letter 业务约定书
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S7[ 15.recurring audit 连续审计
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FCWk8/ ael] {'h] 17.change
CPA 更换
注册会计师
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会计师 3:xKq4? /lh1sHgD 20.the preceding CPA前任
注册会计师 =Y5m% ,Bq gS@<sO$d> 21.issue the audit report 出具审计报告
~"<^4h O.-n&U9 22.expert 专家
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|E &Yc'X+'4 23.the board of directors 董事会
</1]eDnU D$*o}*mb 24.knowledge of the entity‘ s business 了解被审计单位情况
8R:Glif jA[Ir3 25.assess material misstatement risks评估重大错报风险
#Sx iz{TSU 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
>/lB%<$/ ]f&f_"D 27.a general knowledge of —— 初步了解―――的情况
Nu\<Xr8 K+XUC 28.a more knowledge of—— 进一步了解的情况
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Bx- cza_LO( 29.the prior year‘s working papers 以前年度
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72.Msnn BW}M/ 30.minutes of meeting 会议纪要
GZKYRPg ';c 6 31.business risks 经营风险
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c b&Yf1 6}!1a?X 33.accounting estimate 会计估计
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0&l*@c& 34.management representations 管理层声明
,<)D3K< ZoSyc--Bv 35.going concern assumption 持续经营假设
0fn*;f8{XJ q-ko)] 36.audit plan 审计计划
c:&8B/ ".waCt6 37.significant audit areas 重点审计领域
B]:|;d 9V[}#(f$ 38.error 错误
G6}&k[d5% -mn/Yv 39.fraud舞弊
*|<~IQg w0lgB%97p 40.modified or additional procedures 修改或追加审计程序
`JpFqZ'58 w6)Q5H53) 41.misappropriation of assets 侵占资产
>]xW{71F@ R=&-nC5e 42.transactions without substance 虚假交易
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TI/RJF b c$^v~lQS 44.the suspected noncompliance 涉嫌存在违法行为
JbS[(+o 6M_:D 45.materialiy 重要性
#;W4$q K/ &` 46.exceed the materiality level 超过重要性水平
H9_iTGBQ x<Gjr} 47.approach the materiality level 接近重要性水平
UZrEFpi *Egg*2P;"Q 48.an acceptably low level 可接受水平
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CjE: i*m;kWu, 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
V,0$mBYa saQs<1 50.misstatements or omissions 错报或漏报
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r@qLG"[\c .%e>>U>F 52.subsequent events 期后事项
,Xfu?Yan {*TB }Xsr, 53.adjust the financial statements 调整财务报表
2[uFAgf@ g?Nk-cg 54.perform additional audit procedures 实施追加的审计程序
US(RWXyg =_z o 55.audit risk 审计风险
v[{7\Hha qlYi:uygY 56.detection risk 检查风险
P5oS 1iu* "aCB} 57.inappropriate audit opinion 不适当的审计意见
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@0G^z| 58.material misstatement 重大的错报
&]RE 5! *jWh4F, 59.tolerable misstatement 可容忍错报
@KU;'th C$~ly=@ 60.the acceptable level of detection risk 可接受的检查风险
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%Z "0[`U(/ 查看《
注会考试《审计》中的128个英文单词(二) 》
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