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e41 ,U>G$G^ 1.audit
审计 zqLOwzMlLx Bqw/\Lxwlf 2.attestation 鉴证
qmtH0I7) D2f~*!vEnA 3.credibility 可信赖程度
UYGO|lkEU nq\~`vH|Gd 4.audit of financial statements 财务报表
审计 >6|Xvtf FAq9G-\B 5.agreed-upon procedures 执行商定程序
/d>Jkv x??H%'rP 6.high levels of assurance 高水平保证
(Ft#6oK" NYeL1h)l 7.compilation 编制
$\L=RU!c} w$aejz`[ 8.reliability 可靠性
]Aj5 K 0y%s\,PsT 9.relevance 相关性
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NW`Mc& 10.professional skepticism 职业谨慎
|21*p#> OG^#e+ 11.objectivity 客观性
o4,9jk$ T/tC X[} 12. professional competence 专业胜任能力
pwl7aC+6d ufN`=IJ% 13.Senior/CPA-in-charge 项目经理
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822 # 14.audit engagement letter 业务约定书
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{ >[<f\BN| 15.recurring audit 连续审计
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AIw~@*T 16.the client 委托人
1~S''[ rEjEz+wu 17.change
CPA 更换
注册会计师 HFX,EE n66b(6"mO2 18.the existing CPA 现任注册
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EV_u8?va +<3e@s& 19.the successor CPA 后任注册
会计师 0ej*0"Mq >iI_bcqF 20.the preceding CPA前任
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n >n ;pG5zRe 21.issue the audit report 出具审计报告
BX2}ar \F<C$cys\ 22.expert 专家
?}No'E1!I uCj)7>}v{M 23.the board of directors 董事会
Efu/v< r|3<UR% 24.knowledge of the entity‘ s business 了解被审计单位情况
twp~#s:\z LG=_>:~t> 25.assess material misstatement risks评估重大错报风险
`rpmh7*WV b7HT<$Wg 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
CL5t6D9Qi 5G=fJAG 27.a general knowledge of —— 初步了解―――的情况
>~uKkQ_p B]PG 28.a more knowledge of—— 进一步了解的情况
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P?zL`czWd G4"n`89LK 30.minutes of meeting 会议纪要
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4kK#uF= M aP - 31.business risks 经营风险
L7N>p4h]Xj c 32.appropriateness 适当性
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WB" 90! 33.accounting estimate 会计估计
Kp[5"N8 Sv[+~co<l 34.management representations 管理层声明
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|c/ayh~ >n5Kz]]% 35.going concern assumption 持续经营假设
}KV)F,` c/,B ? 36.audit plan 审计计划
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z[0t%]7l S>R40T=e 38.error 错误
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39.fraud舞弊
xS_tB)C 6^TWY[z2% 40.modified or additional procedures 修改或追加审计程序
20 )8e!jP G4"[ynlWV 41.misappropriation of assets 侵占资产
wfM|3GS+. vcSb:(' 42.transactions without substance 虚假交易
?IR+OCAA ]GzfU'fOn| 43.unusual pressures 异常压力
RYM[{]4b5F )>!y7/3 44.the suspected noncompliance 涉嫌存在违法行为
Rc~63![O. OmaG|2u 45.materialiy 重要性
`%=!_| jC'Diu4|Q 46.exceed the materiality level 超过重要性水平
0fx.n HG)h,&nc- 47.approach the materiality level 接近重要性水平
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Lasi)e=$< 48.an acceptably low level 可接受水平
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|@dY[VK> q` @8 50.misstatements or omissions 错报或漏报
'l._00yu Ki%RSW(_` 51.aggregate 总计
dhi9=Co; 3NrWt2? 52.subsequent events 期后事项
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`* t,qz%J&a 53.adjust the financial statements 调整财务报表
CoM?cS S 8LlWXeD9 54.perform additional audit procedures 实施追加的审计程序
:Q>{Y ?I 7hbqQd 55.audit risk 审计风险
Kk/cI6`W g#[,4o; 56.detection risk 检查风险
k;vhQ= qa5 T(:8 57.inappropriate audit opinion 不适当的审计意见
k#<Y2FJa ,/..f!bp 58.material misstatement 重大的错报
9TV1[+JWe vtXZ`[D,l) 59.tolerable misstatement 可容忍错报
t/a RGLi#:0_.x 60.the acceptable level of detection risk 可接受的检查风险
5}`e"X $e,'<Jl 查看《
注会考试《审计》中的128个英文单词(二) 》
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