Xh`" / xs9.w8- 1.audit
审计 j|k@MfA db'K!M) 2.attestation 鉴证
A=0@UqM ?/)lnj)e{ 3.credibility 可信赖程度
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L*9H#%3 4.audit of financial statements 财务报表
审计 YlrB@mE0n$ 2p+C%"n> 5.agreed-upon procedures 执行商定程序
Et.j1M|g !8o\.uyi 6.high levels of assurance 高水平保证
ZOC#i i`: V\"1wV~E 7.compilation 编制
",T`\8&@e 22|"K**3J| 8.reliability 可靠性
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9.relevance 相关性
I.-v?1>, v[smQO 10.professional skepticism 职业谨慎
Ajg\aof0{ <$Z tik1 11.objectivity 客观性
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}B2A" 12. professional competence 专业胜任能力
8!;$qVt 6Etss!_ 13.Senior/CPA-in-charge 项目经理
oE6|Zw D,E$_0 14.audit engagement letter 业务约定书
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u%$G 15.recurring audit 连续审计
t{6ap +%L GY9y9HNZ 16.the client 委托人
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P2t_T'R} 17.change
CPA 更换
注册会计师 &>g~-s &kiF/F 1 18.the existing CPA 现任注册
会计师
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注册会计师 HS7_MGU 6{8/P'@/Zz 21.issue the audit report 出具审计报告
"9ue76 ,z G(u 1 22.expert 专家
jWSb5#Pw 8""mp]o9 23.the board of directors 董事会
O k*Z SOs,) 24.knowledge of the entity‘ s business 了解被审计单位情况
S~> 5INud GkciA{ 25.assess material misstatement risks评估重大错报风险
|by@ :@*y St2Q7K5s{ 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
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IL p/3BD&6 27.a general knowledge of —— 初步了解―――的情况
5j`v`[B; {"jd_b& 28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度
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sl^n6N =zOeb/ 30.minutes of meeting 会议纪要
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oAk 31.business risks 经营风险
y1#O%=g ]L8q 32.appropriateness 适当性
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it2NS {_(+>v"eJ 33.accounting estimate 会计估计
{+Sq<J_`M <sc\EK 34.management representations 管理层声明
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35.going concern assumption 持续经营假设
$_FZn'Db6 np=kTJ 36.audit plan 审计计划
nE7JLtbH e#khl9j*bt 37.significant audit areas 重点审计领域
]F+K|X9- puF%=i 38.error 错误
akCIa'>t ]u0Jd#@ 39.fraud舞弊
#w*"qn#2Uz i-.c=M 40.modified or additional procedures 修改或追加审计程序
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m!g .8(%4ejJ( 41.misappropriation of assets 侵占资产
Yf=FeH7" />F.Nsujy 42.transactions without substance 虚假交易
4TVwa(cB JiA'BEJN 43.unusual pressures 异常压力
W>/UBN3 az2Xch] 44.the suspected noncompliance 涉嫌存在违法行为
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3w8; 45.materialiy 重要性
+v-LL*fa u|OtKq 46.exceed the materiality level 超过重要性水平
Up|f=@= +$,dwyI2t 47.approach the materiality level 接近重要性水平
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H#Q;"r 3 hy!6g n 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
nh0&'hA "-0;#&! 50.misstatements or omissions 错报或漏报
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W_}/ O'l{ 'HB~Dbq`V 52.subsequent events 期后事项
^Plc}W7h EY$?^iS 53.adjust the financial statements 调整财务报表
61|B]ei/ eXG57<t ON 54.perform additional audit procedures 实施追加的审计程序
U|?,N0%Z1 C0<YH " 55.audit risk 审计风险
VYigxhP7 {:)vwUe{ 56.detection risk 检查风险
Mpm#GdT 8K^f:)Qw 57.inappropriate audit opinion 不适当的审计意见
!FP"M+ u>o<tw%Y 58.material misstatement 重大的错报
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& f[}|rf 59.tolerable misstatement 可容忍错报
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Xi`<{ X+at%L= 60.the acceptable level of detection risk 可接受的检查风险
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3.W 查看《
注会考试《审计》中的128个英文单词(二) 》
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