yS
K81` K_t >T)K 1.audit
审计 T/u61}'U{ iiuT:r 2.attestation 鉴证
~%tVb c `"'u
mIz 3.credibility 可信赖程度
fb0)("_V (MqQ3ys 4.audit of financial statements 财务报表
审计 |j/Y#.k;{0 Q7`)&^
Hx 5.agreed-upon procedures 执行商定程序
N:'GNMu j+fF$6po#t 6.high levels of assurance 高水平保证
}X])055S F@z%y'5 Z* 7.compilation 编制
G]xYQ]
(-1{W^( 8.reliability 可靠性
z+M{zr .|DrXJ\c 9.relevance 相关性
eo;MFd%; 3J8>r|u;1' 10.professional skepticism 职业谨慎
D0
q42+5 m0W3pf 11.objectivity 客观性
F W2x MowAM+?^} 12. professional competence 专业胜任能力
c#u_%* }#~E-N3x 13.Senior/CPA-in-charge 项目经理
!:xE
X~ hb0)<^xu 14.audit engagement letter 业务约定书
19% "F!^i
"tOm 15.recurring audit 连续审计
9;n*u9< [T'[7Z 16.the client 委托人
1QhQ#`$<1 9I5AYa? 17.change
CPA 更换
注册会计师 M4;M.zxJv O,+9r_Gh 18.the existing CPA 现任注册
会计师
Wd+kjI \ 39[ylR|\ 19.the successor CPA 后任注册
会计师 1Xh@x um<$L 20.the preceding CPA前任
注册会计师 9 M?UPE ~[
aV\r? 21.issue the audit report 出具审计报告
2!9W:I7 Ma{@b$> 22.expert 专家
sAjUX.c XdzC/{G 23.the board of directors 董事会
-=lL{oB1 C\Ob!sv%H 24.knowledge of the entity‘ s business 了解被审计单位情况
4S+E%b|) U![$7k>,pr 25.assess material misstatement risks评估重大错报风险
247vU1 0%|)=T3Slu 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
\Lb wfd= [
(3 %$?[ 27.a general knowledge of —— 初步了解―――的情况
ncVt(!c,e +|<bb8% 28.a more knowledge of—— 进一步了解的情况
^G5 fs'd 5&A' +] 29.the prior year‘s working papers 以前年度
工作底稿
2w~Vb0 I"8Z'<|/\q 30.minutes of meeting 会议纪要
]A\qI>, BTOl`U 31.business risks 经营风险
9J_vvq`%` ^%6f%]_ 32.appropriateness 适当性
iYdg1 VD!PF' 33.accounting estimate 会计估计
lA6{TH.x |Ul 4n@+2 34.management representations 管理层声明
Xrc{wDn KB~`3Wj|Z 35.going concern assumption 持续经营假设
<
uV@/fn< {~#01p5 36.audit plan 审计计划
?!c7Zx,( (KvN#d 1\ 37.significant audit areas 重点审计领域
39~WP$GM t82*rCIB{ 38.error 错误
u^2/:L JHg;2xm"<K 39.fraud舞弊
\O~WMN LF(S"Of 40.modified or additional procedures 修改或追加审计程序
,Cy&tRjR B PVN`k, 4 41.misappropriation of assets 侵占资产
>h9~
/ TL-ALtG 42.transactions without substance 虚假交易
Mx3f T
>? I;<__ 43.unusual pressures 异常压力
l r~>!O \f]w'qiW5 44.the suspected noncompliance 涉嫌存在违法行为
Ir-
1@_1Q OzxiT + 45.materialiy 重要性
!0Ak)Q]e' }\A0g} 46.exceed the materiality level 超过重要性水平
Xz/aytp~A AXo)(\ 47.approach the materiality level 接近重要性水平
ePSD#kY5 dry%aT 48.an acceptably low level 可接受水平
0G'v4Vj0' @te}Asv 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
h-m0Ro?6 _jVJkg)] 50.misstatements or omissions 错报或漏报
nAsc^Yh !_dW
` 51.aggregate 总计
`"xzC $ %u Dd#+{ 52.subsequent events 期后事项
D [v22 5 bDegIW/'w 53.adjust the financial statements 调整财务报表
JvJ)}d$,& 5mZ9rLn 54.perform additional audit procedures 实施追加的审计程序
:X 1Y o
7V&HJ[ 55.audit risk 审计风险
X&i" K'mV (5 RZLRn 56.detection risk 检查风险
[2
Rz8e^ ,M\/[_: 57.inappropriate audit opinion 不适当的审计意见
1bCS4fs^> L'"od;(6R 58.material misstatement 重大的错报
CF+:v(NL #yCnM]cEn 59.tolerable misstatement 可容忍错报
@3I?T
Q1 nF
'U* 60.the acceptable level of detection risk 可接受的检查风险
tK\
$LZ (d[JMO^@8 查看《
注会考试《审计》中的128个英文单词(二) 》
On@p5YRwW &';@CeK