g_3rEvf"4 TKj/6Jz| 1.audit
审计 a7QlU=\ k@'?"CP\Xq 2.attestation 鉴证
|NphG| ;g;,%jdCS 3.credibility 可信赖程度
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Zk^a 4.audit of financial statements 财务报表
审计 SL?%/$2g=O fJSV)\e0 5.agreed-upon procedures 执行商定程序
A"P\4 &4ug3 6.high levels of assurance 高水平保证
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0R3 *so6]+)cU 7.compilation 编制
O3slabE# DzX6U[= 8.reliability 可靠性
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9.relevance 相关性
@j)f(Zlu# 2c*VHIl; 10.professional skepticism 职业谨慎
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+ZV ^*$WZMMJ1 11.objectivity 客观性
#R"9)vHp I(iGs I 12. professional competence 专业胜任能力
RU3_Fso MSxU>FX0 13.Senior/CPA-in-charge 项目经理
s5_1}KKCs 'tq\<y 14.audit engagement letter 业务约定书
Zp% "" VC_3 ll]vr 15.recurring audit 连续审计
g%<{G/Tz jS5t?0 16.the client 委托人
(AyRs7Dkn _zVbqRHlw 17.change
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$ <E(-QJ 18.the existing CPA 现任注册
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A_X^k|)T .q'FSEkMJ 19.the successor CPA 后任注册
会计师 (<5'ceF)X ]9~#;M%1 20.the preceding CPA前任
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De_ 21.issue the audit report 出具审计报告
MRxo|A{ 52q!zx E 22.expert 专家
.n^O)|Z | eVTxeq 23.the board of directors 董事会
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Si%Eimiq k^vmRe<lk 25.assess material misstatement risks评估重大错报风险
u+, jAkr S4uR\| 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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?W) 27.a general knowledge of —— 初步了解―――的情况
g'l7Jr3 l*V72!Mv 28.a more knowledge of—— 进一步了解的情况
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7u&H*e7 F0o18k_" 30.minutes of meeting 会议纪要
}~0{1& Vv*5{_ 31.business risks 经营风险
lfI7&d* p_kTLNZd9 32.appropriateness 适当性
E Zu -^SD6l$ 33.accounting estimate 会计估计
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'rcsK T=)L5 Vuq< 36.audit plan 审计计划
I?xhak1)lu fe]T9EDA 37.significant audit areas 重点审计领域
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8t'dw?K 38.error 错误
F\$}8,9 /(}l[jf 39.fraud舞弊
^c:eXoU ,hcBiL/ 40.modified or additional procedures 修改或追加审计程序
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0@` l>Oe ,`9O 41.misappropriation of assets 侵占资产
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vN[m5)aT m~\m"zJ4 45.materialiy 重要性
ieK'<%dxF "Mu$3w 46.exceed the materiality level 超过重要性水平
W71#NjM2Z [O =)FiY- 47.approach the materiality level 接近重要性水平
L?pvz} \}_7^)S; 48.an acceptably low level 可接受水平
Hwi7oXP dYttse' 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
Zi '8~iEH 3jQ$72_ 50.misstatements or omissions 错报或漏报
4iB)oR Vf* B1Zb 51.aggregate 总计
1F%*k &R LB 5EGw 52.subsequent events 期后事项
{s^n|b} UM;bVf? 53.adjust the financial statements 调整财务报表
ZJ'H y5? 7.=s1~p 54.perform additional audit procedures 实施追加的审计程序
t`/RcAwA *xX0]{49q 55.audit risk 审计风险
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lj>;}a5 56.detection risk 检查风险
N =}Z# XT;IEZQZ 57.inappropriate audit opinion 不适当的审计意见
{d5ur@G1 &ppZRdq] 58.material misstatement 重大的错报
s#CEhb .*..pf|/ 59.tolerable misstatement 可容忍错报
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S| ?--vai_ 60.the acceptable level of detection risk 可接受的检查风险
kT3;%D^ 2H0q\zZ 查看《
注会考试《审计》中的128个英文单词(二) 》
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