$AF,4Ir-b+ Z|BOuB^ 1.audit
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I 2.attestation 鉴证
F>U*Wy l'RuzBQr 3.credibility 可信赖程度
l:(?|1_ iUk#0 I 4.audit of financial statements 财务报表
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2 5.agreed-upon procedures 执行商定程序
6#Bg99c h{CMPJjD 6.high levels of assurance 高水平保证
vFK!LeF% I@uin|X 7.compilation 编制
ksV^Y=] A&`7 l5~X 8.reliability 可靠性
S~\u]j^%y 66'AaA;0^i 9.relevance 相关性
/'L/O;H20 ka<rlh<h 10.professional skepticism 职业谨慎
vqRW^>~-B 6D29s]h2 11.objectivity 客观性
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u-{ f/pr 12. professional competence 专业胜任能力
| (: PX T;pe7" 13.Senior/CPA-in-charge 项目经理
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n 14.audit engagement letter 业务约定书
{3G2-$yb cxxrvP- 15.recurring audit 连续审计
p 4Y2AQ9 N Bpf 16.the client 委托人
|\/V1 w6.J&O 17.change
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3t$)saQR $qk(yzY 19.the successor CPA 后任注册
会计师 8p.O rdp sRSy++FRF 20.the preceding CPA前任
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hS(9y40 21.issue the audit report 出具审计报告
/;xmM2B' :\,3=suWq 22.expert 专家
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2?Et!t QiQO>r 23.the board of directors 董事会
2w67>w\ &&($LnyA] 24.knowledge of the entity‘ s business 了解被审计单位情况
j~`rc2n% Oxr?y8C~ 25.assess material misstatement risks评估重大错报风险
aDE)Nf} Uv(Uj3D 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
'E~[I"0 5Y(f7,JX 27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况
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0 29.the prior year‘s working papers 以前年度
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X8& @M ]7',2" 30.minutes of meeting 会议纪要
or..e 3bPF+(`J 31.business risks 经营风险
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mLL?n) 32.appropriateness 适当性
]BBL=$* 3*$)9' 33.accounting estimate 会计估计
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<o0 34.management representations 管理层声明
Irnfr\l. :,BKB*a\ 35.going concern assumption 持续经营假设
x1{gw 5: 4]3(Vyh` 36.audit plan 审计计划
A?/(W_Gt^M I:G4i}mA 37.significant audit areas 重点审计领域
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:PWj5 38.error 错误
l:H}Y3_I o$-!E(p 39.fraud舞弊
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M$+r(#t o `N /w 40.modified or additional procedures 修改或追加审计程序
V_Oj?MMpn Zjx:1c= b 41.misappropriation of assets 侵占资产
7;;HP`vY Z/hgr|&} 42.transactions without substance 虚假交易
OFe?T\dQn I,d5Y3mC 43.unusual pressures 异常压力
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45.materialiy 重要性
0O:')R& ;}k9YlQrN 46.exceed the materiality level 超过重要性水平
d~U}IMj zwa%$U 47.approach the materiality level 接近重要性水平
WVfwt.Y MF["-GvP/ 48.an acceptably low level 可接受水平
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$Ea1M f Nnemn@> 50.misstatements or omissions 错报或漏报
nVt,= ?_ U -@EAL:kY 51.aggregate 总计
=~f\m:Y _#]/d3*Z} 52.subsequent events 期后事项
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' 53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序
H<`<5M 8 vz-O2B_u 55.audit risk 审计风险
k6?;D_dm n$oHr 56.detection risk 检查风险
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y:R!E *.L' 57.inappropriate audit opinion 不适当的审计意见
Z>si%Npm\ shAoib?Kw: 58.material misstatement 重大的错报
U$,W/G}m OmR)W' 59.tolerable misstatement 可容忍错报
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:ENdF `nC 60.the acceptable level of detection risk 可接受的检查风险
B3V; :7P/ZC% 查看《
注会考试《审计》中的128个英文单词(二) 》
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