T9Pu V &0@AM_b 1.audit
审计 VaylbYUCT/ ] Y6y ]u 2.attestation 鉴证
VxGR[kq$] ~C ;gEE- 3.credibility 可信赖程度
EoHrXv $PKUcT0N9 4.audit of financial statements 财务报表
审计 hc5iIJ] x?-kt.M 5.agreed-upon procedures 执行商定程序
`v1~nNoY )u_[cEJHO 6.high levels of assurance 高水平保证
+K*_=gHF. [%BWCd8Q~P 7.compilation 编制
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Mm^ ;"DI)hdz 8.reliability 可靠性
zRF+D+ C2Af$7c 9.relevance 相关性
TY*q[AWG 4>I;^LHn 10.professional skepticism 职业谨慎
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?L' ,zH\&D$>u 11.objectivity 客观性
,L7:3W :jioF{, 12. professional competence 专业胜任能力
C*,PH!$k ]5i]2r1 13.Senior/CPA-in-charge 项目经理
E,:E u< /kK:{ 14.audit engagement letter 业务约定书
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#_[W*-|L 15.recurring audit 连续审计
YXjWk), 3k?|-js 16.the client 委托人
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注册会计师 rA#Ji~ / :@X< 21.issue the audit report 出具审计报告
|9cSG),z Stxrgmu 22.expert 专家
07tSXl5! ,2_!hm/ 23.the board of directors 董事会
0ud>oh4WPR AIa#t#8${ 24.knowledge of the entity‘ s business 了解被审计单位情况
\Z ms _q dLA 25.assess material misstatement risks评估重大错报风险
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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
`SSUQ#@ h9L/.>CX 27.a general knowledge of —— 初步了解―――的情况
qJrMr4:F G`r*)pdm 28.a more knowledge of—— 进一步了解的情况
-$m?ShDd Kw^tvRt'* 29.the prior year‘s working papers 以前年度
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F|t_&$Is? gR:21*&cz 30.minutes of meeting 会议纪要
w_eUU)z (N25.}8Y 31.business risks 经营风险
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0al8%z9e@ @n:.D9 33.accounting estimate 会计估计
y?s8UEC vs~lyM/ 34.management representations 管理层声明
nzK"eNDN. tug\X 35.going concern assumption 持续经营假设
rCa2$#Z nmrYB w> 36.audit plan 审计计划
wk"zpI7L Vz,2_QJ 37.significant audit areas 重点审计领域
+B0G[k7 d~b#dcv$" 38.error 错误
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"E($S` j,/t<@S> 40.modified or additional procedures 修改或追加审计程序
H;OPA8\n :'LG%E:b 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
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N%.DjH MjHjL~Tg 44.the suspected noncompliance 涉嫌存在违法行为
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l3 45.materialiy 重要性
)tV^)n[w S(f V ,;Z 46.exceed the materiality level 超过重要性水平
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*B-| 47.approach the materiality level 接近重要性水平
q;V1fogqI) {PCf'n 48.an acceptably low level 可接受水平
H}$hk .{|AHW&0< 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
ohA@Zm8O =abth6#) 50.misstatements or omissions 错报或漏报
P00pSRQHD `(9B(&t^, 51.aggregate 总计
^:RDu q iY2%_b!5 52.subsequent events 期后事项
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9$xEktfV -~HlME*~f 54.perform additional audit procedures 实施追加的审计程序
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FDAREE\j ]PnE% 56.detection risk 检查风险
G"BoD 5m (pjmE7`"P 57.inappropriate audit opinion 不适当的审计意见
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59.tolerable misstatement 可容忍错报
W&>+~A %V$ujun` 60.the acceptable level of detection risk 可接受的检查风险
lE54RX}e4 A/U tf0{3" 查看《
注会考试《审计》中的128个英文单词(二) 》
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