e !N% QP7N#mh 1.audit
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6 2.attestation 鉴证
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nQKs 9S/X ,|i 4.audit of financial statements 财务报表
审计 }iRRf_ "sJ@_lp 5.agreed-upon procedures 执行商定程序
%@^9(xTE vl>_;}W7 6.high levels of assurance 高水平保证
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EwCF 7.compilation 编制
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(V<pz2\ 8.reliability 可靠性
4P=)u}{]^# H,Yrk(O- 9.relevance 相关性
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}m?_ 9t+:L(*pK 10.professional skepticism 职业谨慎
/NUu^ N 9)J)r\ 11.objectivity 客观性
I<!,_$: C]M{ 12. professional competence 专业胜任能力
g?{7DI` kb[+II 13.Senior/CPA-in-charge 项目经理
xV.UM8 'tY y_ 14.audit engagement letter 业务约定书
PBb'`PV GB{Q)L 15.recurring audit 连续审计
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16.the client 委托人
5@EX,$h ,lQfsntk' 17.change
CPA 更换
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<w v-XB\|f 18.the existing CPA 现任注册
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1i}p?sU K}8wCS F 19.the successor CPA 后任注册
会计师 9M7Wlx2 XL`i9kV? 20.the preceding CPA前任
注册会计师 xbsX-F k(dNHT 21.issue the audit report 出具审计报告
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3`S @T)>akEOt 22.expert 专家
iCdq-r/r!6 w"AO~LF 23.the board of directors 董事会
e!P]$em|1E vg\fBHzn 24.knowledge of the entity‘ s business 了解被审计单位情况
hD,@>ky #Kt5+"+7 25.assess material misstatement risks评估重大错报风险
vjd;*ORB Z[9f8/6<b 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
9iN}v s=1w6ZLD 27.a general knowledge of —— 初步了解―――的情况
)]{& VV"1I R 28.a more knowledge of—— 进一步了解的情况
PjkjUP 79Q>t%rD[ 29.the prior year‘s working papers 以前年度
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Vm%0436wOY crU]P $a 30.minutes of meeting 会议纪要
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@Jw 02q*z>:^ 31.business risks 经营风险
yT h60U j] 32.appropriateness 适当性
+A<7:`sO .2/W.z2 33.accounting estimate 会计估计
%J:2y -bp7X{& 34.management representations 管理层声明
L lVE5f? C[nacAi 35.going concern assumption 持续经营假设
?Bsc;:KF aKw7m={ 36.audit plan 审计计划
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s3oQ( wC % E7j9A` 38.error 错误
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=QW:},sp fe7DS)U 40.modified or additional procedures 修改或追加审计程序
c'Zs2s7$ NXdT"O=P 41.misappropriation of assets 侵占资产
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K$ ?o_D#gG* 42.transactions without substance 虚假交易
JV;-P=o1B Fr]B]Hj 43.unusual pressures 异常压力
dPyZzMes= zzZK S 44.the suspected noncompliance 涉嫌存在违法行为
kcZz WG|n z>O =. Ku6 45.materialiy 重要性
9pq-"?vHY0 sU;aA0kz 46.exceed the materiality level 超过重要性水平
EALgBv>#ZL +t<'{KZ7; 47.approach the materiality level 接近重要性水平
<9aa@c57 R;F z"J 48.an acceptably low level 可接受水平
K6e_RzP,.w lvIdYf$? 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
]VHO'z\m mY!&*nYn| 50.misstatements or omissions 错报或漏报
K)TMr"j\ 5hE mXZ% 51.aggregate 总计
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btv.M 8B|B[,` 53.adjust the financial statements 调整财务报表
U$AV"F&!&} Z)RV6@( 54.perform additional audit procedures 实施追加的审计程序
_kJW/3eE AOR(1Qyo 55.audit risk 审计风险
P> ilRb ys Td'J 56.detection risk 检查风险
-%>.Z1uj uI+^8-HZ; 57.inappropriate audit opinion 不适当的审计意见
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X6_p( 'U'Y[*m@ 58.material misstatement 重大的错报
<#No t1R _.K<#S 59.tolerable misstatement 可容忍错报
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I~47s|v 60.the acceptable level of detection risk 可接受的检查风险
`T~~yM)q ewp&QH4 查看《
注会考试《审计》中的128个英文单词(二) 》
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