xB@|LtdO9; /sr 2mt-Q 1.audit
审计 hzI|A~MFB ALEnI@0 2.attestation 鉴证
Ov#=]t5 M[ z)6. 3.credibility 可信赖程度
mo1oyQg8 <H0R&l\ 4.audit of financial statements 财务报表
审计 `60gFVu y!5$/`AF 5.agreed-upon procedures 执行商定程序
r1<F 4J?t_) 6.high levels of assurance 高水平保证
-tnQCwq# _DrJVC~6@ 7.compilation 编制
FSRm| <BO)E( 8.reliability 可靠性
~GuMlV8 ]uspx[UIc 9.relevance 相关性
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A^bbid a6:x"Tv 10.professional skepticism 职业谨慎
*=fr8 RZe'Kw - 11.objectivity 客观性
DAwqo.m 49d@! 12. professional competence 专业胜任能力
h?-#9<A uNn[[LS 13.Senior/CPA-in-charge 项目经理
`)qVF,Z} bsd99-_(4 14.audit engagement letter 业务约定书
xAu/ UxD5eJJ 15.recurring audit 连续审计
jqH3J2L f30Pi1/h=c 16.the client 委托人
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CPA 更换
注册会计师 XyMG.r-, ^m/14 MN| 18.the existing CPA 现任注册
会计师
Q#(GI2F2# OEPa|rb 19.the successor CPA 后任注册
会计师 BS&;n 'TTUN=y 20.the preceding CPA前任
注册会计师 En&5)c+js4 zZiJ 9 e 21.issue the audit report 出具审计报告
BYY RoE[P m%"uPv\ 22.expert 专家
*cTO7$\[ D0mI09=GtQ 23.the board of directors 董事会
5/gDK+%4D( AH4EtZC=W 24.knowledge of the entity‘ s business 了解被审计单位情况
eUl/o1~mXa ]#/4Y_d 25.assess material misstatement risks评估重大错报风险
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n,Z 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
+3i7D .)|a2d ~F 27.a general knowledge of —— 初步了解―――的情况
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"xAWG$b 29.the prior year‘s working papers 以前年度
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Xnuzr"4u GHF_R,7 30.minutes of meeting 会议纪要
NZN-^ > B/Gd(S`@q 31.business risks 经营风险
yAL1O94 W>M~Sk$v 32.appropriateness 适当性
e4I^!5)N 8h<ehNX ^I 33.accounting estimate 会计估计
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AM} brO }j1!j&& 35.going concern assumption 持续经营假设
0)Rw|(Fpo] l7JY]?p 36.audit plan 审计计划
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hJ5z/5aE; 2X-l{n;> 38.error 错误
XYx6V 7&O`p(j 39.fraud舞弊
<Fs-3(V+\ JK#vkCkyM 40.modified or additional procedures 修改或追加审计程序
i`)!X:j aFY_:.o2k` 41.misappropriation of assets 侵占资产
*m+5Pr`7 w:o-klKXY 42.transactions without substance 虚假交易
# x>g a %o?IsIys 43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为
E)ugLluL 'mdM q=VI 45.materialiy 重要性
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*sB%B jnuY{0(& 46.exceed the materiality level 超过重要性水平
5/m$)wE RV-h IdAU 47.approach the materiality level 接近重要性水平
#$\fh;!W r^HAa GpC 48.an acceptably low level 可接受水平
o@lWBfB*%e d~ng6pA 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
vMSW$Bx ; &jV_"_3n 50.misstatements or omissions 错报或漏报
2aw&F Z? BzpP7 ZWV 51.aggregate 总计
K8^kJSF\ __p_8P 52.subsequent events 期后事项
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D5( 53.adjust the financial statements 调整财务报表
ID};<[ v7trr W} 54.perform additional audit procedures 实施追加的审计程序
<c,~aq#W' Mo|wME#M 55.audit risk 审计风险
daZQz"PP f?Bj _z 56.detection risk 检查风险
qH%")7> `GQ{*_- 57.inappropriate audit opinion 不适当的审计意见
OQlG+| V7=SV:+1or 58.material misstatement 重大的错报
$%c{06Oq( 0?bA$y 59.tolerable misstatement 可容忍错报
4ax|Vb)D m8R=?U~!S 60.the acceptable level of detection risk 可接受的检查风险
Sn3:x5H,l H!IDV}dn 查看《
注会考试《审计》中的128个英文单词(二) 》
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