ZW\}4q;[A W$=MuF7R 1.audit
审计 IM:*uv YK Nz[x$| 2.attestation 鉴证
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&[=,R0 @ &Pu}"M$[MH 3.credibility 可信赖程度
A7!!kR": 4%do.D* 4.audit of financial statements 财务报表
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]i\C4* O?|st$g 6.high levels of assurance 高水平保证
CCp&P5[67 gZQ,br* 7.compilation 编制
5(kRFb'31F O4xV "\ 8.reliability 可靠性
,&$w*D% V$O{s~@ti 9.relevance 相关性
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d7E `[vm{+i 10.professional skepticism 职业谨慎
u`Kjs}F' jFYv4!\ju 11.objectivity 客观性
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p:]kH p-QD(+@M 13.Senior/CPA-in-charge 项目经理
Dg]( ?^ |`d5Y#26 14.audit engagement letter 业务约定书
^|KX)g pq0F!XmU 15.recurring audit 连续审计
"Xq.b"N{* HS!O;7s' 16.the client 委托人
u'"VbW3u n p7y8/m\6 17.change
CPA 更换
注册会计师 'LY.7cW S0+nQM% 18.the existing CPA 现任注册
会计师
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会计师 G5~ Jp#uA `8$gaA* 20.the preceding CPA前任
注册会计师 kqJ\kd r@;n \ 21.issue the audit report 出具审计报告
CFqteY" W|S{v7[l 22.expert 专家
^Y"c1f2 5[\mwUA 23.the board of directors 董事会
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0. _)X >q{E9.~b 25.assess material misstatement risks评估重大错报风险
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1{2 &HdzbKO= 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
$@y<.?k>UP 96Kv! 27.a general knowledge of —— 初步了解―――的情况
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*T(z4RVg k.b->U 29.the prior year‘s working papers 以前年度
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]+RBykr 8.9TWsZ 30.minutes of meeting 会议纪要
wGfU@!m $`L!2 31.business risks 经营风险
|FK##8 %hcn|-"F 32.appropriateness 适当性
|7G+O+j 4N&4TUIM 33.accounting estimate 会计估计
L[4Su;D :_R[@?c 34.management representations 管理层声明
u_+64c_7 /ekeU+j 35.going concern assumption 持续经营假设
1an?/j, ^_dYE]t 36.audit plan 审计计划
":t'}Eg=6 1t" 37.significant audit areas 重点审计领域
V[&4Km9C (7 i@@ 38.error 错误
k)+2+hX&> ZMs$C3 39.fraud舞弊
rVU::C+- aYIAy]*1e 40.modified or additional procedures 修改或追加审计程序
>0yx!Iao >^vyp! 41.misappropriation of assets 侵占资产
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)m .KV5K! {Vy2uow0 43.unusual pressures 异常压力
VFUuG3p) |)4Fe/!cJ 44.the suspected noncompliance 涉嫌存在违法行为
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di^E8egR$ Eg&oAY.U 46.exceed the materiality level 超过重要性水平
eJWcrVpn O5^!\j.WR 47.approach the materiality level 接近重要性水平
$]eU'!2) KW^#DI6tr 48.an acceptably low level 可接受水平
RLuA^ONI G&P[n8Z$ 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
n)]]g3y2 ~N{ 7 50.misstatements or omissions 错报或漏报
|etA2"r& ZH]n&%@j 51.aggregate 总计
c rx8+ kNW}0CDgs 52.subsequent events 期后事项
(of=hzT^? 0Q\6GCzN\ 53.adjust the financial statements 调整财务报表
zoFCHsr E1p?v! 54.perform additional audit procedures 实施追加的审计程序
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3G 55.audit risk 审计风险
>lZ9Y{Y4v 9 F"2$; 56.detection risk 检查风险
J!l/!Z>!cF :el]IH 57.inappropriate audit opinion 不适当的审计意见
{<\ [gm\X :aYbP,mE 58.material misstatement 重大的错报
ko-:)z E_t ^osY& 59.tolerable misstatement 可容忍错报
@EPO\\C"f !3Xu#^Xxj 60.the acceptable level of detection risk 可接受的检查风险
JA .J~3 sj@B0R=Qo 查看《
注会考试《审计》中的128个英文单词(二) 》
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