}eb}oK Tu95qL~^ 1.audit
审计 U1G"T(;s: &l2oyQEF) 2.attestation 鉴证
s9svuFb uq~$HXdc 3.credibility 可信赖程度
JYA$_T "- @{ ) 4.audit of financial statements 财务报表
审计 zY_BnJ^ <x@brXA 5.agreed-upon procedures 执行商定程序
S"0<`{Gv *>,8+S33r{ 6.high levels of assurance 高水平保证
K n%[& Bpt%\LK\~O 7.compilation 编制
AeR3wua 1^^<6e 8.reliability 可靠性
Z8$n-0Ww PrqN5ND 9.relevance 相关性
`wz@l:e )!J0e-T-8O 10.professional skepticism 职业谨慎
hi4#8W Rl90uF]8 11.objectivity 客观性
eFS;+?bu INqD(EG 12. professional competence 专业胜任能力
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MLg+ 9y hbdq'2!Qr 14.audit engagement letter 业务约定书
Y1? wf. G6wBZ?)k 15.recurring audit 连续审计
%_C!3kKv~ GyQu?` 16.the client 委托人
de{@u<YZb 5/4N Y 17.change
CPA 更换
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GP}Z4 Xr'Y[E[ 18.the existing CPA 现任注册
会计师
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.r=,BO e@N@8i"q5 19.the successor CPA 后任注册
会计师 QII-9RxX" '&?cW#J? 20.the preceding CPA前任
注册会计师 V9\g?w T pXbJ]o9 21.issue the audit report 出具审计报告
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d Bn/_ zMlW)NB' 23.the board of directors 董事会
*9.4AW~]X 46`(u"RP 24.knowledge of the entity‘ s business 了解被审计单位情况
@%Y$@Qb{ B^Y AKbY 25.assess material misstatement risks评估重大错报风险
yneIY-g(p bV c"'RQ 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
S%J $.ge CqHCJ ' 27.a general knowledge of —— 初步了解―――的情况
&("HH"! ('k;Ikut 28.a more knowledge of—— 进一步了解的情况
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Q[L,I 30.minutes of meeting 会议纪要
PNVYW?l S5B12P 31.business risks 经营风险
T^FeahA7; $&D$Uc`U> 32.appropriateness 适当性
w0W9N%f#= M.B0) 33.accounting estimate 会计估计
e$!01Y$HI K(bid0Y 34.management representations 管理层声明
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h,P 35.going concern assumption 持续经营假设
.A 12Co d@-s_gw 36.audit plan 审计计划
l6o?(!:!% rqa?A}' 37.significant audit areas 重点审计领域
tR`'( *wh )0F\[Jl} 38.error 错误
oqM(?3 yv %K@s0uQ 39.fraud舞弊
VL6_in( Wp5w}8g 40.modified or additional procedures 修改或追加审计程序
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V F"2rX&W 41.misappropriation of assets 侵占资产
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9hoTxWpmy `{1`>5 43.unusual pressures 异常压力
]*fiLYe9 <hG] f% 44.the suspected noncompliance 涉嫌存在违法行为
?r< F/$/ uLr9*nxd 45.materialiy 重要性
a-nf5w>&q UD.&p'^ /{ 46.exceed the materiality level 超过重要性水平
mC-'z m5Q?g8 47.approach the materiality level 接近重要性水平
e[5=?p@| E]Wnl\Be 48.an acceptably low level 可接受水平
F|Y}X|x8Q J2tD).G 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
Xgq-r $O2X IvJ;9d 50.misstatements or omissions 错报或漏报
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p(6K 51.aggregate 总计
MSef2|"P# g7>p, 52.subsequent events 期后事项
W.nQYH 8[2.HM$Y 53.adjust the financial statements 调整财务报表
$x%3^{G +A3Q$1F 54.perform additional audit procedures 实施追加的审计程序
DM*GvBdR l~cT]Ep 55.audit risk 审计风险
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w +a@:?=hc 56.detection risk 检查风险
lQt&K1m dV~yIxD}C* 57.inappropriate audit opinion 不适当的审计意见
CO+[iJ,4C+ ="M7F0k 58.material misstatement 重大的错报
M@R_t(&= *{/L7])gm 59.tolerable misstatement 可容忍错报
'Dh+v3O X?B9Z8 60.the acceptable level of detection risk 可接受的检查风险
|G!P G6%1 4^? J BpBZ 查看《
注会考试《审计》中的128个英文单词(二) 》
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