GyE5jh2 Dhft[mvo 1.audit
审计 (Q"s;g Zf)<)o* 2.attestation 鉴证
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Odwd}M neWx-O 3.credibility 可信赖程度
uN&49o `?N|{kb 4.audit of financial statements 财务报表
审计 _T^@,!& N8wA">u 5.agreed-upon procedures 执行商定程序
o`jV d,aj YZ0Q?7l7 6.high levels of assurance 高水平保证
Xt*h2& LZPLz@=&] 7.compilation 编制
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^* 8.reliability 可靠性
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JjAls 9.relevance 相关性
Dj@7vM%_ kC-OZ VoO 10.professional skepticism 职业谨慎
(E?X@d iu Wi{ jC?2Q 11.objectivity 客观性
io(Rb\#" iwnFCZVS 12. professional competence 专业胜任能力
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q%eHp 13.Senior/CPA-in-charge 项目经理
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EAXbbcV 14.audit engagement letter 业务约定书
dJD8c2G x.~A vJ 15.recurring audit 连续审计
S U$U dBMr%6tz 16.the client 委托人
W~FM^xR?p EG[Rda 17.change
CPA 更换
注册会计师 wLz@u$u? KI{B<S3*Z 18.the existing CPA 现任注册
会计师
uMe]].04 u'+;/8 19.the successor CPA 后任注册
会计师 $UGX vCR 2^$Ha| 20.the preceding CPA前任
注册会计师 g/6>>p`J xF8^#J6> 21.issue the audit report 出具审计报告
},LO]N| tjTnFP/= 22.expert 专家
(7_}UT@w- ev;R; 0< 23.the board of directors 董事会
"nEfk{ g y)e8pPDG 24.knowledge of the entity‘ s business 了解被审计单位情况
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TY6Q;BTU 25.assess material misstatement risks评估重大错报风险
E2~&GkU.UN R9`37(c9+ 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
-'mTSJ.} UiLiy?EJ 27.a general knowledge of —— 初步了解―――的情况
zo~5(O@ YA[\|I33 28.a more knowledge of—— 进一步了解的情况
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Z0I>PBL@l R+y 9JE 30.minutes of meeting 会议纪要
S)$iHBx{ &nyJ :? 31.business risks 经营风险
JcDcYB K{WLo5HP 32.appropriateness 适当性
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7)#8p@Q 2=/,9ka~ 34.management representations 管理层声明
lOuO~`,J `8sC>)lrwu 35.going concern assumption 持续经营假设
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r?j2%M\ nWz7$O 37.significant audit areas 重点审计领域
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K.js E6Uiw]3 38.error 错误
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M\rZr3 AkE(I16Uy~ 40.modified or additional procedures 修改或追加审计程序
U1^3 &N8 f\U(7)2 41.misappropriation of assets 侵占资产
M!)~h<YL 3JJEj1O 42.transactions without substance 虚假交易
bc}BQ|Q @&xWd{8' 43.unusual pressures 异常压力
lzDA0MPI: 'YTSakNJ} 44.the suspected noncompliance 涉嫌存在违法行为
QRKr2:o{ vnS;T+NZSC 45.materialiy 重要性
la}Xo0nq0+ _ ,~D]JYE 46.exceed the materiality level 超过重要性水平
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Y% L }L"BY3$ 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
.:/[%q{k [wv;CUmgc 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
&cHA xker 9T;DFUM 50.misstatements or omissions 错报或漏报
vg;9"A!( ,|G~PC8 51.aggregate 总计
}u?DK,R wMvAm%}+ 52.subsequent events 期后事项
DT#F?@LG( 8qF OO3c\V 53.adjust the financial statements 调整财务报表
5|_El/G $WICyI{$ 54.perform additional audit procedures 实施追加的审计程序
;*[oi c>.=;'2 55.audit risk 审计风险
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fE" X 3q2XU 56.detection risk 检查风险
u%b.#! ag{cm'. 57.inappropriate audit opinion 不适当的审计意见
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94Q?)0W$ 58.material misstatement 重大的错报
V<ExR@|}.% EAZLo; 59.tolerable misstatement 可容忍错报
fb|%)A= h;DLD8L 60.the acceptable level of detection risk 可接受的检查风险
M T]2n{e kxWcWl8 查看《
注会考试《审计》中的128个英文单词(二) 》
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