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,39P S_bay8L1 1.audit
审计 W$'pUhq\H 9Biw!%a 2.attestation 鉴证
yFpHRfF} 'R,d?ikY 3.credibility 可信赖程度
&V=54n=O? G4x.''r&Sl 4.audit of financial statements 财务报表
审计 p1?}"bHk >^-[Mpa(* 5.agreed-upon procedures 执行商定程序
s`#hk^{ raqLXO!j 6.high levels of assurance 高水平保证
vhL&az h.?[1hT4R 7.compilation 编制
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eX4\- HO@T2t[ 8.reliability 可靠性
Tb y+Pd; 5ef&Ih.3 9.relevance 相关性
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7_K(xmK 10.professional skepticism 职业谨慎
.vW~(ZuD q #p)E=$ 11.objectivity 客观性
Q}=RG//0* ("lcL2Bq 12. professional competence 专业胜任能力
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@ 13.Senior/CPA-in-charge 项目经理
tLvli>y@ 1)YFEU&] 14.audit engagement letter 业务约定书
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jv> 15.recurring audit 连续审计
5t<]|-i! j}VOr >xz 16.the client 委托人
RChY+3,L) :mJM=FeJ 17.change
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q~w;C([k_ 18.the existing CPA 现任注册
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/GXO2zO aDOH3Ri0K! 19.the successor CPA 后任注册
会计师 K[kmfXKu [e}]K: 20.the preceding CPA前任
注册会计师 4z*_,@OA w-#0k.T 21.issue the audit report 出具审计报告
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I U3V<ITZI8t 22.expert 专家
TdE_\gEo/R p|FX_4RjX 23.the board of directors 董事会
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B ?Tl@e 24.knowledge of the entity‘ s business 了解被审计单位情况
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: 25.assess material misstatement risks评估重大错报风险
ZbrE m l3afuD: 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
P\AH9#XL V8sY7QK= 27.a general knowledge of —— 初步了解―――的情况
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x$Oz0 [ CC09:L? 29.the prior year‘s working papers 以前年度
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+,-rb MMAC,4 30.minutes of meeting 会议纪要
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!K 9(OX2; 5`uS<[vA 32.appropriateness 适当性
:I$2[K h0eo:Ahi 33.accounting estimate 会计估计
]Bsq?e^ *nc4X9 34.management representations 管理层声明
E\zhxiI C5M-MZaS 35.going concern assumption 持续经营假设
bT8UmR98 wtUG2 ( 36.audit plan 审计计划
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etoE$2c 37.significant audit areas 重点审计领域
kwL)&@ sy?>e*-{ 38.error 错误
sZH7EK 10J*S[n1 39.fraud舞弊
3k<#;( +o3g]0 40.modified or additional procedures 修改或追加审计程序
Z:v1?v H_j<%VW 41.misappropriation of assets 侵占资产
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V~_nyjrJM 3XnXQ/({ 43.unusual pressures 异常压力
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}$)<k zvf]}mNx 45.materialiy 重要性
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`Ek !;u> 46.exceed the materiality level 超过重要性水平
e%U*~{m+ , _$"6 47.approach the materiality level 接近重要性水平
#$w#"Nr9k XOCau.# 48.an acceptably low level 可接受水平
_}&]`,s> (M+<^3c 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
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jM?) FZ9<Q 50.misstatements or omissions 错报或漏报
!Ia"pNDf p*0Ve21i, 51.aggregate 总计
gQuw|u `X='g96C1 52.subsequent events 期后事项
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r?!xL\C\ .Y|\7%( 54.perform additional audit procedures 实施追加的审计程序
6p"c^ IDh`0/i] 55.audit risk 审计风险
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9w 57.inappropriate audit opinion 不适当的审计意见
.$0Ob<. YfwJBzD 58.material misstatement 重大的错报
+q/h:q.TV jw[BtRW 59.tolerable misstatement 可容忍错报
XO#)i6}G IxZ.2 67 60.the acceptable level of detection risk 可接受的检查风险
i)L:VkN wYA/<0'yH 查看《
注会考试《审计》中的128个英文单词(二) 》
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