*^%+PQ O1UArD 1.audit
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\pk9i+t g zlxkv-F{ 3.credibility 可信赖程度
Z^]jy>dj 1d~d1Rd 4.audit of financial statements 财务报表
审计 A@Q6}ESD >yr;Y4y7K 5.agreed-upon procedures 执行商定程序
>|, <9z`D T ay226 6.high levels of assurance 高水平保证
8o[gzW:Q)U !KJA)znx;( 7.compilation 编制
yUWc8]9\W k,$/l1D 8.reliability 可靠性
&',#j]I cHt4L]n8n 9.relevance 相关性
(u^8=# z Ohv>a 10.professional skepticism 职业谨慎
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+=# 11.objectivity 客观性
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5(`S L){V(*K ' 12. professional competence 专业胜任能力
KB^8Z@(+ Lc?"4 13.Senior/CPA-in-charge 项目经理
|$6Ten[B# gxmo 1 14.audit engagement letter 业务约定书
Y#I8gzv q6N{N>-D 15.recurring audit 连续审计
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!y# 16.the client 委托人
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17.change
CPA 更换
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K4 &"WgO!pzD 18.the existing CPA 现任注册
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Uj\t04 p2Gd6v.t 19.the successor CPA 后任注册
会计师 NC!B-3?x X3 1%T" 20.the preceding CPA前任
注册会计师 +,,dsL Y@:l!4DI 21.issue the audit report 出具审计报告
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X EZ{{p+e^ 22.expert 专家
c7{s'ifG [T4{K& 23.the board of directors 董事会
\BH?GMoP @{#'y4\> 24.knowledge of the entity‘ s business 了解被审计单位情况
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!(@MfjT 25.assess material misstatement risks评估重大错报风险
lAA-#YG tV_3!7m0$ 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
7XT(n v |EdEV*.ej 27.a general knowledge of —— 初步了解―――的情况
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S{P:TK )X," NJG 28.a more knowledge of—— 进一步了解的情况
5FuV=Y uc pGD-K41O] 29.the prior year‘s working papers 以前年度
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:Cezk D& "=+i~N#Sc 30.minutes of meeting 会议纪要
L~e0^X? FWU>WHX 31.business risks 经营风险
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32.appropriateness 适当性
shL_{} _VjaTw8iM 33.accounting estimate 会计估计
s o1 \1&4wzT 34.management representations 管理层声明
`n-/~7 6T+y m9 35.going concern assumption 持续经营假设
-O,:~a=*_ uH?4d!G 36.audit plan 审计计划
#g@4c3um| o3\^9-jmp 37.significant audit areas 重点审计领域
j@#RfVx Jw}&[ 38.error 错误
O"|d~VQ =jh^mD&' 39.fraud舞弊
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+Bs 40.modified or additional procedures 修改或追加审计程序
sw}^@0ua= qc.TYp 41.misappropriation of assets 侵占资产
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oP> 42.transactions without substance 虚假交易
\v+c. !gV{[j?~zr 43.unusual pressures 异常压力
2"|7 YI Pzd!"Gl9 44.the suspected noncompliance 涉嫌存在违法行为
qhG2j; Z_dL@\#| 45.materialiy 重要性
^fsC]9NS 5M9o(Z\AF 46.exceed the materiality level 超过重要性水平
jj;TS% Vv5T(~ 47.approach the materiality level 接近重要性水平
kI04<! k >.U ! 48.an acceptably low level 可接受水平
%XBTN S&y${f 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
rx;;|eb, 3TeRZ=2:*x 50.misstatements or omissions 错报或漏报
_qk&W_u Wl=yxJu_( 51.aggregate 总计
-R1;(n) p:$v,3: 52.subsequent events 期后事项
hT_Q_1, /E{tNd^S 53.adjust the financial statements 调整财务报表
4Ozcs'} :/6aBM? 54.perform additional audit procedures 实施追加的审计程序
8 l= EL7 T*Ge67 55.audit risk 审计风险
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eY*5m 56.detection risk 检查风险
+_vf=d MQcIH2 57.inappropriate audit opinion 不适当的审计意见
Khv}q.)F C|g1:#0 58.material misstatement 重大的错报
DnhbMxh8o x[)]u8^A 59.tolerable misstatement 可容忍错报
3}3b@: < Uc,.. 60.the acceptable level of detection risk 可接受的检查风险
FqGMHM\J z[Q e86L 查看《
注会考试《审计》中的128个英文单词(二) 》
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