LO<R<zz $^?"/;8P5 1.audit
审计 Aa-L<wZVPt ^%V'l-}/ 2.attestation 鉴证
:}}5TJ wG UVlD]oXKh 3.credibility 可信赖程度
9 o6ig>C nS)U+q-x&o 4.audit of financial statements 财务报表
审计 ED&>~~k) ?47q0C 5.agreed-upon procedures 执行商定程序
L\}o(P( Z`<S_PPz 6.high levels of assurance 高水平保证
p9Zi}!
yEyx.Mh.Af 7.compilation 编制
Ecp]fUQK 1=gE,k5H 8.reliability 可靠性
_0ki19rs ~wf&78 9.relevance 相关性
Gs;wx_k^ >%5Ld`c:SD 10.professional skepticism 职业谨慎
w%R(*,r6 0>Iy`>] 11.objectivity 客观性
HpY-7QTPJ~ U8qb2'a8 12. professional competence 专业胜任能力
68JYA? |l)SX\Qf`@ 13.Senior/CPA-in-charge 项目经理
Jt5\ "C %<R 14.audit engagement letter 业务约定书
^N#B(F >J!4x(;Yh 15.recurring audit 连续审计
"/[xak!g }A,9` 16.the client 委托人
<5(P4cm9 &7_xr.c7 17.change
CPA 更换
注册会计师 I WKq_Zjkz U Hh 18.the existing CPA 现任注册
会计师
NQ~keN wb~BY 19.the successor CPA 后任注册
会计师 [AkL6 fNe9as 20.the preceding CPA前任
注册会计师 *P2_l
Q= x6Zhw9RV 21.issue the audit report 出具审计报告
0'q&7
MV T1AD(r\W5 22.expert 专家
+*&b
gGhT :bt;DJ@ 23.the board of directors 董事会
MJ "ug8N n4 A_vz 24.knowledge of the entity‘ s business 了解被审计单位情况
Gy 0 m >dO1) 25.assess material misstatement risks评估重大错报风险
Nki08qZ[ EQ< qN<uW 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
APY^A6^:j F6XrJ?JM 27.a general knowledge of —— 初步了解―――的情况
%f3qCN DmzK* O{ 28.a more knowledge of—— 进一步了解的情况
SR)jJ=R3 ,5}%_ 29.the prior year‘s working papers 以前年度
工作底稿
*-Y`7=^$ Sd[%$)scC 30.minutes of meeting 会议纪要
b>g&Pf#N! pY@$N&+W 31.business risks 经营风险
zv[$N, v'3.`aZ! 32.appropriateness 适当性
Xa o*h(Q@L b,C2(?hg 33.accounting estimate 会计估计
s4V-brCM$| 2IMU & 34.management representations 管理层声明
>Sc)?[H RHO| g0 35.going concern assumption 持续经营假设
mQL8ec_c YA+jLy6ZL 36.audit plan 审计计划
8w4-Ud*$i s"OP[YEke/ 37.significant audit areas 重点审计领域
1f}YKT @6["A'h 38.error 错误
o
,qq*}= &~4;HjS 39.fraud舞弊
CG#lpAs AS1#_fC 40.modified or additional procedures 修改或追加审计程序
t)qu@m?FZ) +lYo5\1= 41.misappropriation of assets 侵占资产
sF. oZ> 4Fu:ov
]M 42.transactions without substance 虚假交易
FZFYwU\~.L Fw{:fFZC[ 43.unusual pressures 异常压力
y~ 2C2'7 ov3
FKMG? 44.the suspected noncompliance 涉嫌存在违法行为
yP<ngi^s= O$eNG$7 45.materialiy 重要性
L<D<3g|4 1`sLbPW 46.exceed the materiality level 超过重要性水平
lL\%eQ -G'U\EXT 47.approach the materiality level 接近重要性水平
Fal##6B KUD.hK. 48.an acceptably low level 可接受水平
(r6'q0[ mV>l`&K= 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
P^3`znq{ X&LaAqlSG 50.misstatements or omissions 错报或漏报
lwSZpS rtSG-_[i 51.aggregate 总计
b#%$y ?8U#,qq#` 52.subsequent events 期后事项
ZA1:Y{V H^3f!\MC;o 53.adjust the financial statements 调整财务报表
kuq&8f~! ayGcc` 54.perform additional audit procedures 实施追加的审计程序
?td`*n~, 8NZQTRdH 55.audit risk 审计风险
}AW"2<@ 2RbK##`vC 56.detection risk 检查风险
C^IPddw> Iwx~kvz\_( 57.inappropriate audit opinion 不适当的审计意见
eG_@WLxwD Xi~7pH 58.material misstatement 重大的错报
mOC<a7# 88 &M8T'AP 59.tolerable misstatement 可容忍错报
9 _oAs"w H:#sf][&,L 60.the acceptable level of detection risk 可接受的检查风险
tE8aL{<R =vs]Kmm 查看《
注会考试《审计》中的128个英文单词(二) 》
@=r
o/. H/2dVUU