{A3m+_8 V2Y$yV8g1 1.audit
审计 D[~}uZ4\ 0w3b~RJ 2.attestation 鉴证
u^=@DO' 263*: Y 3.credibility 可信赖程度
v@_in(dk kF-TG3 4.audit of financial statements 财务报表
审计 hTTfJDF :[?!\m%0 5.agreed-upon procedures 执行商定程序
:qnokrGzB Cef7+fa 6.high levels of assurance 高水平保证
`Bu9Nq `Zf9$K| 7.compilation 编制
W)-hU~^OM q\H7&w 8.reliability 可靠性
B01^oYM} v3^t/[e~: 9.relevance 相关性
^s*\Qw{Ii -S$$/sR 10.professional skepticism 职业谨慎
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<5n0 11.objectivity 客观性
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*?N<S$m N84qcc 13.Senior/CPA-in-charge 项目经理
C BlXC7_Mi h,]+ >`b 14.audit engagement letter 业务约定书
@1.9PR$x ~:Ixmqi}R 15.recurring audit 连续审计
la702)N{ b~as64 16.the client 委托人
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guia5 wlVvxX3% 17.change
CPA 更换
注册会计师 D3.VXuKn6 V6+Zh>'S 18.the existing CPA 现任注册
会计师
g)cY\`&W8 Omb.53+ 19.the successor CPA 后任注册
会计师 (}0S1)7t `[@VxGy_ 20.the preceding CPA前任
注册会计师 4NUNOv`[{ b,Lw7MY}[ 21.issue the audit report 出具审计报告
(H-cDsh;c 9K$]h2 22.expert 专家
J)huy\>, M5u_2;3 23.the board of directors 董事会
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I61%H9; >13/h]3 25.assess material misstatement risks评估重大错报风险
I-{^[p p h--45`cE 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
Y?t2,cm M8_ R 27.a general knowledge of —— 初步了解―――的情况
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tQeM LYNZP4(R 28.a more knowledge of—— 进一步了解的情况
cz>mhD InN{^uN 29.the prior year‘s working papers 以前年度
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6KB^w0oA x~Cz?ljbn 30.minutes of meeting 会议纪要
#%WCL'6B g? I!OG 31.business risks 经营风险
9'X@@6b*' "ZqEP R) 32.appropriateness 适当性
K=o:V& Ge1duRGa 33.accounting estimate 会计估计
:ln/`_ UAKu_RO6S 34.management representations 管理层声明
19&)Yd1 7@@<5&mN 35.going concern assumption 持续经营假设
Z+,CL/ dm 2EH 36.audit plan 审计计划
Of&"U/^ ,P~QS 37.significant audit areas 重点审计领域
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a}B4; nj"m^PmWo3 38.error 错误
!"%S#nrL$ )r pD2H 39.fraud舞弊
kkL(;H:% <b'1#Pd>0 40.modified or additional procedures 修改或追加审计程序
N5ci};? ~.H~XKw 41.misappropriation of assets 侵占资产
Z:TFOnJ )WclV~ 42.transactions without substance 虚假交易
V:8@)Hc= >'.[G:b 43.unusual pressures 异常压力
dXDXRY.FMQ UT~4Cfb 44.the suspected noncompliance 涉嫌存在违法行为
X7b!;%3@ c l9$g7 45.materialiy 重要性
iAgOnk[ ovSH}h! 46.exceed the materiality level 超过重要性水平
@x*.5:[ s_S$7N`ocS 47.approach the materiality level 接近重要性水平
St_Sl:m$ ILNXaJ'0a 48.an acceptably low level 可接受水平
n@_)fFD% xlk5Gob* 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
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&AJUY()8 50.misstatements or omissions 错报或漏报
K,]woNxaw d&?F#$> 7| 51.aggregate 总计
!x6IV25 yE<,Z%J[n 52.subsequent events 期后事项
0yKhp:^ "5y<G:$+~ 53.adjust the financial statements 调整财务报表
sN=KR qe nqrDT1b** 54.perform additional audit procedures 实施追加的审计程序
\UhGGg% @??u})^EL 55.audit risk 审计风险
Agz=8=S% SbCJ|z#? 56.detection risk 检查风险
lqauk)(A0 HMhLTl{; 57.inappropriate audit opinion 不适当的审计意见
>6w@{p2B aI7Xq3 58.material misstatement 重大的错报
URk$}_39 !%X>rGkc 59.tolerable misstatement 可容忍错报
Ls(&HOK[p uRFNfX(* 60.the acceptable level of detection risk 可接受的检查风险
X:DMT>5k eXc[3ceUr 查看《
注会考试《审计》中的128个英文单词(二) 》
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