PgtLyzc X'A`"}=_ 1.audit
审计 .:_'l)- pyEQb# 2.attestation 鉴证
jCd]ENl+_ e02Hf{eOfw 3.credibility 可信赖程度
Sv =YI y6 (L=$+B 4.audit of financial statements 财务报表
审计 KQ~y;{h?b O]: 9va 5.agreed-upon procedures 执行商定程序
ammi4k/ vG |!d+ 6.high levels of assurance 高水平保证
+%5 L2/n7 VoCg,gow 7.compilation 编制
1UQ,V`y VH7t^fb 8.reliability 可靠性
+'F;\E vNi;)"&* 9.relevance 相关性
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G1|1Z5r 10.professional skepticism 职业谨慎
s.M39W? =7!s8D,[ 11.objectivity 客观性
74^v('-2 hs6pp/h> 12. professional competence 专业胜任能力
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`8 {7y;s 14.audit engagement letter 业务约定书
~[H8R|j " !ooi.Oz*Tu 15.recurring audit 连续审计
:.PA(97xb RO3LZBL 16.the client 委托人
.AN1Yt OvH:3"Sdy 17.change
CPA 更换
注册会计师 VQIvu)I wv~:^v' 18.the existing CPA 现任注册
会计师
dv+Gv7&2/ D:`Q\za 19.the successor CPA 后任注册
会计师 e'b*_Ps' @9^
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注册会计师 r8"2C# D5gj*/" 21.issue the audit report 出具审计报告
|JkfAnrN$I MlTC?Rp# 22.expert 专家
x'EEmjJ }u#3 hYa 23.the board of directors 董事会
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fh]I 24.knowledge of the entity‘ s business 了解被审计单位情况
NQD5=/o y;o - @] 25.assess material misstatement risks评估重大错报风险
cvcZ\y \Zf=A[ 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
!B`z|# H*]Vs=1 27.a general knowledge of —— 初步了解―――的情况
#cQ5-R-1 9L$OSy| 28.a more knowledge of—— 进一步了解的情况
#91^1jyMf S(@kdL 29.the prior year‘s working papers 以前年度
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B=KrJ{&! ^cZ< .d2 30.minutes of meeting 会议纪要
HMVP71 !-M Y<' 31.business risks 经营风险
)\yK61aX 5mamWPw 32.appropriateness 适当性
&G2&OFAr]q 1$RJzHS 33.accounting estimate 会计估计
(IV\sY =`x }9|[ 34.management representations 管理层声明
F'M X9P 75a3hPCZ 35.going concern assumption 持续经营假设
Y. J!]| pZ8J\4+ 36.audit plan 审计计划
qu^g~"s /KvJjt'8 37.significant audit areas 重点审计领域
l%}q&_ g$]WKy(D 38.error 错误
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KBM*7raA yF\yxdUX# 40.modified or additional procedures 修改或追加审计程序
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2}poNmm 42.transactions without substance 虚假交易
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$'KQP8M+ 1\}XL=BE 44.the suspected noncompliance 涉嫌存在违法行为
%GTFub0F #b/L~Bw[ 45.materialiy 重要性
mrr]{K a4UwhbH 46.exceed the materiality level 超过重要性水平
[.4{s =4` wYh 47.approach the materiality level 接近重要性水平
tN<X3$aN *%/O (ohs@ 48.an acceptably low level 可接受水平
LxIGPC~ QM8Ic,QFvo 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
w71YA#cg S'5 )K 50.misstatements or omissions 错报或漏报
j4,y+9U eP"B3Jw 51.aggregate 总计
"dP-e S?CT6moXA 52.subsequent events 期后事项
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zFXa 9h|6"6 53.adjust the financial statements 调整财务报表
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R?70Sz vyDxX 54.perform additional audit procedures 实施追加的审计程序
:pM8Q1:B _cvX$(Sg 55.audit risk 审计风险
Btxtu"]nJo Tr_gc~ 56.detection risk 检查风险
|dQz(z&6{5 "a].v 8l! 57.inappropriate audit opinion 不适当的审计意见
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;JN}k 58.material misstatement 重大的错报
y5F+~z}{ 7SS#V 59.tolerable misstatement 可容忍错报
K ,NmDc^ pMT7 /y- 60.the acceptable level of detection risk 可接受的检查风险
.mfLH N%: oc)`hg2= 查看《
注会考试《审计》中的128个英文单词(二) 》
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