&?uz`pv2 UK$ms~H 1.audit
审计 %/c+`Wd/l$ S#-wl2z 2.attestation 鉴证
@*0cMO;SpG qS/V"|G( 3.credibility 可信赖程度
P+!"wX0*N ,bM-I2BR 4.audit of financial statements 财务报表
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{ekCQeDo 5aBAr 7.compilation 编制
[F_/2+e zF@o2<cD@ 8.reliability 可靠性
s-Aw<Q)d 28hHabd| 9.relevance 相关性
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PN$X N< Cv>o.Bp| 11.objectivity 客观性
l"{Sm6:;- 5jgdbHog] 12. professional competence 专业胜任能力
C@Nv;;AlU Tzt ,/e 13.Senior/CPA-in-charge 项目经理
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^>417> 14.audit engagement letter 业务约定书
l{:a1^[>y K.%U 15.recurring audit 连续审计
LuR,f"%2 [3W*9j 16.the client 委托人
4D$;KokZ [k[u*5hP|F 17.change
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B-*E:O0y h6%[q x< 19.the successor CPA 后任注册
会计师 >#}2J[2HQ .}k(L4T|= 20.the preceding CPA前任
注册会计师 Q \]Xm> ckjrk 21.issue the audit report 出具审计报告
7l."b$U4yv X 6lH|R 22.expert 专家
aup6?'G; vBvNu<v7te 23.the board of directors 董事会
iB1i/l 2 $ !D* < 24.knowledge of the entity‘ s business 了解被审计单位情况
R0;efD 1^dJg8 25.assess material misstatement risks评估重大错报风险
v)f7};"z -h-oMqgu( 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
>r)X:K+I ++}\v9Er 27.a general knowledge of —— 初步了解―――的情况
?Pwx~[<1"" Q<6P. PTya 28.a more knowledge of—— 进一步了解的情况
|2`"1gt 4KI [D{ 29.the prior year‘s working papers 以前年度
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T;\^#1 8ga_pNe 30.minutes of meeting 会议纪要
SQWafD 0IT@V5Gdj 31.business risks 经营风险
pi@Xkw r]P, 9 32.appropriateness 适当性
1ndJ+H0H /%n`V 33.accounting estimate 会计估计
W~ULc9 JR9$.fGJ 34.management representations 管理层声明
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TNY4z(r !&]z*t 38.error 错误
"Vd_CO DF1<JdO+ 39.fraud舞弊
]Z4zF"@ ;\y; 40.modified or additional procedures 修改或追加审计程序
IeF keE x.$1<w64t 41.misappropriation of assets 侵占资产
DB`QsiC) N;HIsOT}t 42.transactions without substance 虚假交易
Di Or{)a *s)}Bj 43.unusual pressures 异常压力
Q;h3v1GC\P pKJK9@Ad 44.the suspected noncompliance 涉嫌存在违法行为
U3#dT2U NvtM3 45.materialiy 重要性
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$E(XjuS vt]F U< 47.approach the materiality level 接近重要性水平
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0y%L-:/c| Vm8D "I5i 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
jB@4b'y #Ogt(5Sd 50.misstatements or omissions 错报或漏报
rOl6lQW +=cam/A 51.aggregate 总计
~U}Mv{y q42FPq 52.subsequent events 期后事项
[cU,!={ 0jB X5 53.adjust the financial statements 调整财务报表
/N^~U&7 5)+F( 54.perform additional audit procedures 实施追加的审计程序
$W!]fcZlB hSqMaX%G 55.audit risk 审计风险
P#G.lft"O "S(X[Y' 56.detection risk 检查风险
3;$bS<> !Qu PG/=X 57.inappropriate audit opinion 不适当的审计意见
6Dm+'y]l ZL%VOxYqi 58.material misstatement 重大的错报
9Z!lmfnJ WPY8C3XO 59.tolerable misstatement 可容忍错报
_|n=cC4Qu t]m!ee8*X< 60.the acceptable level of detection risk 可接受的检查风险
G%w_CMfH ?ow'^X- 查看《
注会考试《审计》中的128个英文单词(二) 》
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