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IV+? {f/~1G[M 2.attestation 鉴证
I667Gz$j5 w1EXh 3.credibility 可信赖程度
1gL2ia >*~L28Fyn 4.audit of financial statements 财务报表
审计 SD"FErJ ;#g"( 5.agreed-upon procedures 执行商定程序
tU }h~&M M'7f O3&| 6.high levels of assurance 高水平保证
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pk/ 1F5XvQl 8.reliability 可靠性
%".HaI] *v;2PP[^ 9.relevance 相关性
x|/|jzJSX I5k$H$ 10.professional skepticism 职业谨慎
sXLq*b? 1-8mFIK 11.objectivity 客观性
dU&a{$ku[ L*Tj^q!t+ 12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理
e(]!GA =_.l8IYX$% 14.audit engagement letter 业务约定书
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Nyku4r0 so,t 16.the client 委托人
;km`P|<U Z^bQ^zk- 17.change
CPA 更换
注册会计师 9P1OP Xv*p z Xg3[orF 18.the existing CPA 现任注册
会计师
wT6"U$cV h{)kQLuzT 19.the successor CPA 后任注册
会计师 b.2aHu( 3 FvaUsOy" 20.the preceding CPA前任
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Vh'P&W?[ <wk!hTmW 22.expert 专家
hi_NOx L O}@dL 23.the board of directors 董事会
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_ !EvAB+`jLI 24.knowledge of the entity‘ s business 了解被审计单位情况
hr#M-K UFXaEl}R 25.assess material misstatement risks评估重大错报风险
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\{Y 7FC~ 8H%;WU9- 27.a general knowledge of —— 初步了解―――的情况
3atBX5 *z5.vtfu! 28.a more knowledge of—— 进一步了解的情况
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T| p2hB8zL 30.minutes of meeting 会议纪要
!O\82d1P 3U<cWl@ 31.business risks 经营风险
d2*fLEsF Q1U\D 32.appropriateness 适当性
\Z?9{J +Zb;Vn4 33.accounting estimate 会计估计
,1y@Z 5wy GoJ.&aH $ 34.management representations 管理层声明
rlML W P@,XEQRd` 35.going concern assumption 持续经营假设
b:U$x20n$ Xe3U`P7( 36.audit plan 审计计划
5VfyU8)7X AiwOc+R 37.significant audit areas 重点审计领域
&agWaf1%a OC_+("N 38.error 错误
'K$[^V 4zXFuTr($ 39.fraud舞弊
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S@.7 lS"T4 5 40.modified or additional procedures 修改或追加审计程序
>Rl" 0CWvYC%e 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
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Y[ j6u\y 43.unusual pressures 异常压力
TYy?KG>:' WltQ63u 44.the suspected noncompliance 涉嫌存在违法行为
qFicBpB Z&G+bdA>, 45.materialiy 重要性
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dph{74Dc Giid~e33 47.approach the materiality level 接近重要性水平
R8Wr^s>' sZ3KT& 48.an acceptably low level 可接受水平
46}g7skD L 8c0lx}Nn 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
e|g5=2(Pr& &9.C l;I 50.misstatements or omissions 错报或漏报
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e+=y*OmQ 6`&a&%,O 52.subsequent events 期后事项
pf]xqhL Rm2yPuOU}A 53.adjust the financial statements 调整财务报表
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,bZL C >Ifr [ 55.audit risk 审计风险
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s7[Wn 56.detection risk 检查风险
EZgq ?l~5O aFl;BhM 57.inappropriate audit opinion 不适当的审计意见
+Te\H ^gN6/>]qrY 58.material misstatement 重大的错报
raW>xOivR 55G+; 59.tolerable misstatement 可容忍错报
jqz ux[6{ ^NLmgwQ 60.the acceptable level of detection risk 可接受的检查风险
,j#XOy`mzy H/"-Z;0{ 查看《
注会考试《审计》中的128个英文单词(二) 》
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