0honHP sd7Y6?_C 1.audit
审计 !FO:^P 1W4H-/Re 2.attestation 鉴证
sV;qpDXX E ,Dlaq 3.credibility 可信赖程度
ZW`HDrP` 96k(XLR 4.audit of financial statements 财务报表
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rH o<Ke3?J\ 5.agreed-upon procedures 执行商定程序
W'8J<VBD jh-kCF 6.high levels of assurance 高水平保证
047*gn.b Z7ZWf'o 7.compilation 编制
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u_O} x 3<yCe%I: 8.reliability 可靠性
6NP`P j R ~p0e=u 9.relevance 相关性
p PU 2ar DB!uv[c 10.professional skepticism 职业谨慎
lb=2*dFJ1 K>`m_M"LA 11.objectivity 客观性
s$e K66H 1/F<T 12. professional competence 专业胜任能力
&FT5w T *(>F'>F1" 13.Senior/CPA-in-charge 项目经理
Ji)%Y5F IhtmD@H} 14.audit engagement letter 业务约定书
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\6X<B +<vqkc 15.recurring audit 连续审计
gogl[gHO !^rITiy 16.the client 委托人
jKe$&.q@ LD7? . 17.change
CPA 更换
注册会计师 R|d^M&K, $u(M 4(} 18.the existing CPA 现任注册
会计师
F=P+;%. 6tCV{pgm 19.the successor CPA 后任注册
会计师 je$R\7B< S S7D1 20.the preceding CPA前任
注册会计师 Zi15wE C"V?yDy2~ 21.issue the audit report 出具审计报告
U:C-\ M 6ba2^3GH 22.expert 专家
5+#?7J1 g%KGF)+H 23.the board of directors 董事会
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\+~ "oKj~:$ 24.knowledge of the entity‘ s business 了解被审计单位情况
!ds"88:5^ t(LlWd 25.assess material misstatement risks评估重大错报风险
Al;%u0]5 4rGO8R 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
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!kjr>:)x Xv<;[vq}F 28.a more knowledge of—— 进一步了解的情况
]y$V/Ij=qK H@OrX 29.the prior year‘s working papers 以前年度
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cHV3cz K%.YNVHHC 30.minutes of meeting 会议纪要
-O5(% @8x6#|D 31.business risks 经营风险
9|?(GG 9 Le/'o vq 32.appropriateness 适当性
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@>" 33.accounting estimate 会计估计
qJAv=D Y ~\`0?ST 34.management representations 管理层声明
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*^9 AU${0#WV_ 35.going concern assumption 持续经营假设
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~*[~ 36.audit plan 审计计划
Q'%5"&XFD 6vp8LNSW 37.significant audit areas 重点审计领域
CzDR% v x Wvzzjcr(j 38.error 错误
xs83S.fHg ^7^bA 39.fraud舞弊
&xMJ^Nv JCU3\39} 40.modified or additional procedures 修改或追加审计程序
s5Bmv\e.i5 Z2pN<S{5 41.misappropriation of assets 侵占资产
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cM7k) { yADN_ 43.unusual pressures 异常压力
9OO_Hp#|9 GF/x;,Ae 44.the suspected noncompliance 涉嫌存在违法行为
.]sIoB-54 ?H86Wbz 45.materialiy 重要性
$y]||tX "8iyMP%8 46.exceed the materiality level 超过重要性水平
^Hhw(@`qf )DZ-vnZ#t0 47.approach the materiality level 接近重要性水平
Vlxb<$5Nh 1p"EE~v 48.an acceptably low level 可接受水平
,B/p1^;. l!2Z`D_MD 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
6/WK((Fd RNrYT| 50.misstatements or omissions 错报或漏报
E(4lu% {ALBmSapK" 51.aggregate 总计
]OCJ~Zw QmkC~kK1. 52.subsequent events 期后事项
CTrs\G UEYM;$_@4o 53.adjust the financial statements 调整财务报表
3K20f8g 'Tan6Qa 54.perform additional audit procedures 实施追加的审计程序
"6o}qeB l 8iH;GFNJ7' 55.audit risk 审计风险
:R*^Izs= pNf9 56.detection risk 检查风险
[+cnx21{ sq6% =(q(? 57.inappropriate audit opinion 不适当的审计意见
5\kZgXWIh P+%)0*W 58.material misstatement 重大的错报
Z6/~2S@ `zOAltfd 59.tolerable misstatement 可容忍错报
P)j9\ muc SUi1*S 60.the acceptable level of detection risk 可接受的检查风险
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_ 查看《
注会考试《审计》中的128个英文单词(二) 》
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