=v:?rY} 0GUJc}fgvN 1.audit
审计 ~e}JqJ(97 n{gEIUo# 2.attestation 鉴证
6ld4'oM ;FqmZjm 3.credibility 可信赖程度
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4.audit of financial statements 财务报表
审计 (4FVemgy W\l&wR 5.agreed-upon procedures 执行商定程序
%0GwO%h}, 6=f)3!= 6.high levels of assurance 高水平保证
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cQEUHhRg! /S]$Hu| 8.reliability 可靠性
LhL |ETrJ Kn^+kHh: 9.relevance 相关性
Bt<)1_ a&'9[9E1 10.professional skepticism 职业谨慎
I# tlaz# 7eCjp 11.objectivity 客观性
UBwl2Di iM!2m$'s 12. professional competence 专业胜任能力
W]po RTJ: m}l);P^ 13.Senior/CPA-in-charge 项目经理
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j2ec 14.audit engagement letter 业务约定书
%RD\Sb4YV w'TAM"D` 15.recurring audit 连续审计
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Xx1S?u s&$?m[w 16.the client 委托人
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CPA 更换
注册会计师 boojq{cvYA CQ2vFg3+o 18.the existing CPA 现任注册
会计师
Bc8&-eZ, TdPd8ig8{ 19.the successor CPA 后任注册
会计师 -@XSDfy7S )^(gwE 20.the preceding CPA前任
注册会计师 Z1,rN#p9 EGl<oxL*R2 21.issue the audit report 出具审计报告
^os_j39N9 }R;}d(C` 22.expert 专家
?-j/X6(\( $+80V{J# 23.the board of directors 董事会
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?!Y_w2 24.knowledge of the entity‘ s business 了解被审计单位情况
no+m.B DQ8/]Z{H 25.assess material misstatement risks评估重大错报风险
& R_?6*n Qhj']>#g 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
0PkX- . ;y(;7n_ a 27.a general knowledge of —— 初步了解―――的情况
k[8F: T- I7_8oq\3D 28.a more knowledge of—— 进一步了解的情况
1KUjb@" }-tJ .3Zw 29.the prior year‘s working papers 以前年度
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P6_Hz!vE uBts?02 30.minutes of meeting 会议纪要
z6w'XA1_+t N7s0Ua'-v 31.business risks 经营风险
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SLQr\ 32.appropriateness 适当性
y`j_]qvt ~g!!#ad 33.accounting estimate 会计估计
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8&!J bf/6AY7 34.management representations 管理层声明
hr]+4!/ fuj9x;8X0 35.going concern assumption 持续经营假设
4Wgzp51Aq! J%"5?)[z 36.audit plan 审计计划
NlF*/Rs f2c<-}wR 37.significant audit areas 重点审计领域
0y|1@CS -G>J 38.error 错误
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[-mu6 -o~zb-E 39.fraud舞弊
3m&r?xZs jvQ^Vh!mC 40.modified or additional procedures 修改或追加审计程序
`]65&hWZL ,~cK]!:>s 41.misappropriation of assets 侵占资产
P?q HzNGi7 x"Ll/E)\v] 42.transactions without substance 虚假交易
HKbV@NW ]0'cdC 43.unusual pressures 异常压力
GDCp@%xW D`QMlRzXy 44.the suspected noncompliance 涉嫌存在违法行为
q5r7KYH{ Vl+UC1M}B> 45.materialiy 重要性
?8$`GyjS |-6`S1. 46.exceed the materiality level 超过重要性水平
KK 7}q<&i 8qkQ*uJP 47.approach the materiality level 接近重要性水平
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K}gX>F &PXT$x[i 48.an acceptably low level 可接受水平
5$+7Q$Gw D'[:35z 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
a)W|gx6Y 8/p ]'BLf 50.misstatements or omissions 错报或漏报
lO\HchGzB ]+`K\G ^X 51.aggregate 总计
PI L)(%X ~H#c-B 52.subsequent events 期后事项
h];H]15& Z5'^Hj1, 53.adjust the financial statements 调整财务报表
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39TS2 54.perform additional audit procedures 实施追加的审计程序
sR$abN+u Ngx2N<$<*g 55.audit risk 审计风险
KRGj6g+ ZzK^bNx)0 56.detection risk 检查风险
.4ww5k> 2wO8;wiA 57.inappropriate audit opinion 不适当的审计意见
78]*Jx>L QN;5+p[N 58.material misstatement 重大的错报
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b{#dhV 60.the acceptable level of detection risk 可接受的检查风险
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HKP[- !DA4q3-U>> 查看《
注会考试《审计》中的128个英文单词(二) 》
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