<C+:hsS= Toy~\ 1.audit
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x v^[tK2&v 3.credibility 可信赖程度
`Wn0v2@a(~ pF K[b 4.audit of financial statements 财务报表
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'@26 5.agreed-upon procedures 执行商定程序
]'~'V2Ey p|(910OEQ 6.high levels of assurance 高水平保证
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H",yVD VG&|fekF 8.reliability 可靠性
Z:O24{ro5 P:(,l,}F8 9.relevance 相关性
S,G=MI" cp0>Euco= 10.professional skepticism 职业谨慎
R!*UU'se M(b'4 11.objectivity 客观性
DXSZ#^,S[W Q`5jEtu#, 12. professional competence 专业胜任能力
~K:#a$!%, #Sb1oLC 13.Senior/CPA-in-charge 项目经理
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ppb]RN|) 14.audit engagement letter 业务约定书
<~"q z*_ HY5g>wv@ 15.recurring audit 连续审计
Vfg144FG' m`nv4 i#o 16.the client 委托人
lCWk)m8 ptb t 17.change
CPA 更换
注册会计师 o6xl,T% hrU.QF8 18.the existing CPA 现任注册
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nHD4J;l Z=825[p 19.the successor CPA 后任注册
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注册会计师 k-e_lSYk&c J24UUZ9&$ 21.issue the audit report 出具审计报告
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3z\:{yl Z7k {7 23.the board of directors 董事会
COJqVC(# Nf-IDK 24.knowledge of the entity‘ s business 了解被审计单位情况
hJhdHy=U W $?1" F. 25.assess material misstatement risks评估重大错报风险
f*W<N06EZ 9Hlu%R 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
^Bm9yR B`"-~4YAf 27.a general knowledge of —— 初步了解―――的情况
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:V}8a!3h sw{EV0&>m 29.the prior year‘s working papers 以前年度
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c!{.BgGN >9<h?F%S 30.minutes of meeting 会议纪要
\&@Tq-o [rqq*_eB 31.business risks 经营风险
(zk'i13#6 <wj2:Z0 32.appropriateness 适当性
/~J#c= .LnXKRd{ 33.accounting estimate 会计估计
zHDC8m 1tQZyHc42; 34.management representations 管理层声明
V)!Oss;i qi7dcn@d 35.going concern assumption 持续经营假设
isWB)$q gOgG23 x 36.audit plan 审计计划
,0lRs P1Re7/ 37.significant audit areas 重点审计领域
rIW`(IG_ 84)S0Y8w 38.error 错误
cO)GiWE HmbTV(lC 39.fraud舞弊
?kE2S6j5 <adu^5BI 40.modified or additional procedures 修改或追加审计程序
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AWD &K! >=C)\Yfu) 43.unusual pressures 异常压力
2/B(T5PY@ x9-K}s]% 44.the suspected noncompliance 涉嫌存在违法行为
U:_T9!fG "9kEqz4a 45.materialiy 重要性
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-aKk#fd jDH)S{k 47.approach the materiality level 接近重要性水平
E<-}Jc1 u+8_et5T 48.an acceptably low level 可接受水平
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fKn95 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
sE>'~+1_O 9L!Vj J 50.misstatements or omissions 错报或漏报
3Y=T8Gi# Vk0O^o 51.aggregate 总计
-?LSw PcDPRX!@ 52.subsequent events 期后事项
z)QyQ <C${1FO7If 53.adjust the financial statements 调整财务报表
%4n=qK9T5 0A5xG& 54.perform additional audit procedures 实施追加的审计程序
}@1LFZx Q6Jb]>g\H 55.audit risk 审计风险
zx=A3I%7 A 2R<1^ 56.detection risk 检查风险
iDHmS6_c [>C^ 0\Z~ 57.inappropriate audit opinion 不适当的审计意见
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2eyvY|:Q> ]6=cSs! 查看《
注会考试《审计》中的128个英文单词(二) 》
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