!ys82 /.'tfy$ 1.audit
审计 jIq@@8 @o H8V${&!ho 2.attestation 鉴证
*?zyF@K{% =@ '>|-w| 3.credibility 可信赖程度
DriJn`vtzq E^:8Jehq 4.audit of financial statements 财务报表
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> 5.agreed-upon procedures 执行商定程序
+bG^SH2ke Q-3o k7 6.high levels of assurance 高水平保证
/AJ#ngXz woctnT%"Q/ 7.compilation 编制
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o9DmW 8.reliability 可靠性
J33enQd =*VKp{5= 9.relevance 相关性
dE<}X7J% 7~2b4"& 10.professional skepticism 职业谨慎
8n.sg({g As$:V<Z 11.objectivity 客观性
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&K:~[ M 12. professional competence 专业胜任能力
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djb 13.Senior/CPA-in-charge 项目经理
4z^ ?3@:K VJK?"mX 14.audit engagement letter 业务约定书
K3uNR w .?L&k|wX- 15.recurring audit 连续审计
)20jZm* *hhPCYOm 16.the client 委托人
I<v1S Htg,^d 5 17.change
CPA 更换
注册会计师 {XT3M{`rWL 8oM]gW;J~ 18.the existing CPA 现任注册
会计师
PGaB U3 K,uTO7Mk[ 19.the successor CPA 后任注册
会计师 |v,5s=}7 Ck71N3~W 20.the preceding CPA前任
注册会计师 f`zH#{u ,G";ny[$ 21.issue the audit report 出具审计报告
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^/ V'kCd4 22.expert 专家
4eZ AS 5\X.%L* 23.the board of directors 董事会
>k:BG{$Kae {fwA=J9%KS 24.knowledge of the entity‘ s business 了解被审计单位情况
'hTAO1n8 o5!"dxR 25.assess material misstatement risks评估重大错报风险
aq'dC=y koiQJdK 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
F\' ^DtB $$UMc-Pq 27.a general knowledge of —— 初步了解―――的情况
(8M^|z}q Gi7jgv{{ 28.a more knowledge of—— 进一步了解的情况
]}4{|& e .~)[> 29.the prior year‘s working papers 以前年度
工作底稿
!1i(6 ?~#4 3=6`'PKRQ 30.minutes of meeting 会议纪要
-&4W0JK9 `t0?PpUo 31.business risks 经营风险
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tCT-cs 32.appropriateness 适当性
'dE G\?v9 *?;<buJb? 33.accounting estimate 会计估计
r?{$k3Vl Z3:M%)e_u$ 34.management representations 管理层声明
,XD'f Irk@#,{< 35.going concern assumption 持续经营假设
.rfufx9Sw KfC8~{O- 36.audit plan 审计计划
@]*b$6tt bU`Ih# q 37.significant audit areas 重点审计领域
k=t\ :K%{?y 38.error 错误
rg Q6/3}qc VieX5 39.fraud舞弊
5k0r{^#M HOWm""IkB 40.modified or additional procedures 修改或追加审计程序
bFivHms ,@+7(W 41.misappropriation of assets 侵占资产
8"!Z^_y) $=>(7 =l_ 42.transactions without substance 虚假交易
zzf;3S? '4gi*8Y 43.unusual pressures 异常压力
{@T8i^EI pdcP;. 44.the suspected noncompliance 涉嫌存在违法行为
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Vf:w.G A 45.materialiy 重要性
d/Q}I[J.u uZsm=('ww 46.exceed the materiality level 超过重要性水平
:D-xa!7 ]LF Y2w< 47.approach the materiality level 接近重要性水平
^i3~i?\,P # 2As-9 48.an acceptably low level 可接受水平
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b;z /*5t@_0fe 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
y`"b%P)+T 4"$K66yk@ 50.misstatements or omissions 错报或漏报
+\SNaq~& [4)q6N5`f 51.aggregate 总计
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P2 2 52.subsequent events 期后事项
\3P.G S{l y %dUry%> 53.adjust the financial statements 调整财务报表
SHw%u~[hu *9"L?S(X# 54.perform additional audit procedures 实施追加的审计程序
w(w%~;\kLP TH_Vw,) 55.audit risk 审计风险
<ex,@{n4 #"}Z'|X* 56.detection risk 检查风险
SvUC8y U#oe8(?# 57.inappropriate audit opinion 不适当的审计意见
fH_G;#q Dp:u!tdbeg 58.material misstatement 重大的错报
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=H,BQ 5#~ARk*?a 60.the acceptable level of detection risk 可接受的检查风险
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%l$i~ 5oz[Njq4 查看《
注会考试《审计》中的128个英文单词(二) 》
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