h6k" D4o\ {Q>OZm\+ 1.audit
审计 =!
-} q 2hV -h 2.attestation 鉴证
gWgp:;Me aEdA'> 3.credibility 可信赖程度
!<TkX/O ]x)!Kd2> 4.audit of financial statements 财务报表
审计 Hn >VPz+I 4T@+gy^. 5.agreed-upon procedures 执行商定程序
#E+ybwA 9(t(sP_ 6.high levels of assurance 高水平保证
_1[Wv? YPx+9^) 7.compilation 编制
he(K *zUK3&n~I 8.reliability 可靠性
+yI$4MY UvGxA[~2+ 9.relevance 相关性
CUJq [ yKhI& 10.professional skepticism 职业谨慎
ECt<\h7} G,>YzjMY` 11.objectivity 客观性
e^lX|L>o A6[FH\f 12. professional competence 专业胜任能力
R'sNMWM 7;+G)44 13.Senior/CPA-in-charge 项目经理
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PVg<Ovi^d 14.audit engagement letter 业务约定书
mrr]{K a4UwhbH 15.recurring audit 连续审计
[.4{s =4` wYh 16.the client 委托人
tN<X3$aN *%/O (ohs@ 17.change
CPA 更换
注册会计师 LxIGPC~ QM8Ic,QFvo 18.the existing CPA 现任注册
会计师
w71YA#cg S'5 )K 19.the successor CPA 后任注册
会计师 j4,y+9U 0g30nr) 20.the preceding CPA前任
注册会计师 @'>RGaPV 0GxJja 21.issue the audit report 出具审计报告
YyYZD{^ (o*YGYC 22.expert 专家
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( 24.knowledge of the entity‘ s business 了解被审计单位情况
/?r A| x</4/d 25.assess material misstatement risks评估重大错报风险
tTBDb Ho&:Zs 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
M~\dvJ$cH rO>'QZ% 27.a general knowledge of —— 初步了解―――的情况
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$z(?b 28.a more knowledge of—— 进一步了解的情况
#I?Z,;DI= +rU{-`dy9' 29.the prior year‘s working papers 以前年度
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S[W?u} 30.minutes of meeting 会议纪要
R& t*x \t)va:y 31.business risks 经营风险
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>=97~a+. 32.appropriateness 适当性
C*ep8{B _^Q!cB'~/` 33.accounting estimate 会计估计
lv=q( & 9V1d`]tP 34.management representations 管理层声明
7YD+zd: FbroI>" e 35.going concern assumption 持续经营假设
a%.W9=h=M( hy~[7:/<I& 36.audit plan 审计计划
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d-^ 37.significant audit areas 重点审计领域
f$QkzWvr <&Xl b0 38.error 错误
n[0u&m8 5e.aTW;U 39.fraud舞弊
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(9RfsV4^ 40.modified or additional procedures 修改或追加审计程序
]?+i6 [6U eMnK@J 41.misappropriation of assets 侵占资产
OC*28) j~>{P=_} 42.transactions without substance 虚假交易
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, V3ht:>c9qs 43.unusual pressures 异常压力
z(A[xN@/W< 0zNbux_ 44.the suspected noncompliance 涉嫌存在违法行为
*JDz0M4f b]b>i]n 45.materialiy 重要性
mq[=,,# =tD*,2] 46.exceed the materiality level 超过重要性水平
}},0#Ap JD#q6&| 47.approach the materiality level 接近重要性水平
%Zk6K!MY# OiQf=Uz\ 48.an acceptably low level 可接受水平
1l$C3c $,@}%NlHc 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
s 4_Dqm vcdVck@ 50.misstatements or omissions 错报或漏报
0]bt}rh _Z]l=5d 51.aggregate 总计
AMjr[!44 @ 2pdeJ 52.subsequent events 期后事项
_l9fNf!@ =xm7i#1 53.adjust the financial statements 调整财务报表
~g/"p`2-N 6=]Gom&S 54.perform additional audit procedures 实施追加的审计程序
N\*oL*[j v|(]u3=1_ 55.audit risk 审计风险
:41Y w@^J.7h^ 56.detection risk 检查风险
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doAeTZ 57.inappropriate audit opinion 不适当的审计意见
r{v3XD/ sMGo1pG( 58.material misstatement 重大的错报
7 2JwG7qh \85%d0@3 59.tolerable misstatement 可容忍错报
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B&~q$ 60.the acceptable level of detection risk 可接受的检查风险
%]}JWXof G/p\MzDko 查看《
注会考试《审计》中的128个英文单词(二) 》
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