4zpprh+`K /Kwo^Q{ 1.audit
审计 exTpy AJ^9[j} 2.attestation 鉴证
b,KQG|k sA3 4`ZAa 3.credibility 可信赖程度
ut& RKr3 H:,rNaz7D^ 4.audit of financial statements 财务报表
审计 K$#(\-M
)3'/g`c 5.agreed-upon procedures 执行商定程序
lsY5QE:Qrp mZ7.
#R*} 6.high levels of assurance 高水平保证
,U],Wu) 3UslVj1u 7.compilation 编制
#kA/,qyM ud'r?QDM 8.reliability 可靠性
=6ZZ/+6b 2[r#y1ro 9.relevance 相关性
mJ#u] tiL +7^%fX;3pW 10.professional skepticism 职业谨慎
8g(%6 ET yGZb 11.objectivity 客观性
V. =! ^0'A ;5PXPpJ 12. professional competence 专业胜任能力
f
g*IHha ,K+K`"Oy 13.Senior/CPA-in-charge 项目经理
3"6lPUS \[B5j0vV, 14.audit engagement letter 业务约定书
#J)sz,)( 80![aj}z4G 15.recurring audit 连续审计
HB||'gIC D;.-e 16.the client 委托人
ou6yi;
l% &Jk0SUk MP 17.change
CPA 更换
注册会计师 owmV7E1 +a"MSPC4w 18.the existing CPA 现任注册
会计师
g9<*+fV
2$ S'9T>&<Kn 19.the successor CPA 后任注册
会计师 +Z/*=
; wta\C{{ 20.the preceding CPA前任
注册会计师 i"0^Gr rNO'0Ck= 21.issue the audit report 出具审计报告
QPg
QM6 g&`e2|[7 22.expert 专家
}NMA($@A 4~P{H/] 23.the board of directors 董事会
}XX)U_x Ha[Bf* 24.knowledge of the entity‘ s business 了解被审计单位情况
^QpP' 1}Tbp_ 25.assess material misstatement risks评估重大错报风险
jdK~]eld= 0x4Xs 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
/[q6"R!uMz mHM38T9C% 27.a general knowledge of —— 初步了解―――的情况
4;<?ec(dc (]w_}E]N 28.a more knowledge of—— 进一步了解的情况
$k,Z)2 *l)_&p 29.the prior year‘s working papers 以前年度
工作底稿
&-:ZM0Fl re2M!m6k5 30.minutes of meeting 会议纪要
5@%$M$E ylUxK{ 31.business risks 经营风险
P6u9Ngay 5k)QjZo 32.appropriateness 适当性
)M<"YI)g 47|Lk]+O 33.accounting estimate 会计估计
lG I1LUo 9.{u2a\ 34.management representations 管理层声明
}3E@]"<cVR MRR 5j;4GK 35.going concern assumption 持续经营假设
64%P}On E
w5(U`] 36.audit plan 审计计划
(0 /,R UOJx-o!c? 37.significant audit areas 重点审计领域
] JVs/ (dd+wx't 38.error 错误
-*~= 4m< q_bE?j{ 39.fraud舞弊
!8 lG"l|,l _PLY<i2vr 40.modified or additional procedures 修改或追加审计程序
5^<X:1J$ #
` Q3Z}C 41.misappropriation of assets 侵占资产
0x7F~%%2 pM],-7UM 42.transactions without substance 虚假交易
t~U:Ea[gd cXU8}>qY7 43.unusual pressures 异常压力
QkS~~|0EI> ]VtVw^ ir 44.the suspected noncompliance 涉嫌存在违法行为
K1>X%f^ g HdNqOy
c 45.materialiy 重要性
x' >Nz{B,P $M{MOehZ 46.exceed the materiality level 超过重要性水平
+;^UxW f4UnLig 47.approach the materiality level 接近重要性水平
JL[$B1
!m"LIa#/Cs 48.an acceptably low level 可接受水平
6_]-&&Nr q,`"Z)97 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
1/X@~ PP)iw@9j 50.misstatements or omissions 错报或漏报
$mdmuUIy-3 3<}\{ j
T 51.aggregate 总计
`B6*wE-| eRU0gvgLu" 52.subsequent events 期后事项
4<}!+X7m 8=QOp[w 53.adjust the financial statements 调整财务报表
iO1ir+B\ j5Kw0Wy7 54.perform additional audit procedures 实施追加的审计程序
`EKmp|B_p_ )4:K@ 55.audit risk 审计风险
\|e>(h!l; ,;;7+|` 56.detection risk 检查风险
s
B!#`kh G>Fk
) 57.inappropriate audit opinion 不适当的审计意见
=og>& K Lzmdy0!' 58.material misstatement 重大的错报
s?Lx\?T 3y^PKIIrt 59.tolerable misstatement 可容忍错报
eS#kDa/ % q^!_jMN5 60.the acceptable level of detection risk 可接受的检查风险
be?>C
5 mzw`{Oy>L 查看《
注会考试《审计》中的128个英文单词(二) 》
r-^FM~Jp mJ+M|#Ox