"Y(%oJS]D =ty2_6&> 1.audit
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\aB&{`iG 2.attestation 鉴证
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lH*cZtg 3.credibility 可信赖程度
v<`$bvv? 3m~U(yho 4.audit of financial statements 财务报表
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T!G BMF3XcH~G 5.agreed-upon procedures 执行商定程序
r=|vad$ s1v{~xP 6.high levels of assurance 高水平保证
}R\B.2#M_@ ~"\P~cg0J 7.compilation 编制
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CPu C Hj1k-Bs&'w 8.reliability 可靠性
~(M*6b 78gob&p? 9.relevance 相关性
-/1d& r*>QT:sB 10.professional skepticism 职业谨慎
/T{mS7EpYc %va[jJ 11.objectivity 客观性
(s.o VgUvD1v?} 12. professional competence 专业胜任能力
FmR\`yY_, &4[<F"W>47 13.Senior/CPA-in-charge 项目经理
Us*Vn OY$7`8M[ 14.audit engagement letter 业务约定书
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Z: ;Xz(B4 N~o 15.recurring audit 连续审计
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%jpH:-8'2 0;'j!`l9 17.change
CPA 更换
注册会计师 v)TUg0U=, eO~eu]r 18.the existing CPA 现任注册
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j`Tm\!q 5BZ+b_A>VV 19.the successor CPA 后任注册
会计师 qNhH%tYQ |:{g?4Mi 20.the preceding CPA前任
注册会计师 #V,LNX) 01'y^`\xQ 21.issue the audit report 出具审计报告
]U#JsMS q=J9LQ 22.expert 专家
}7otuO(pRo g6HphRJ5s 23.the board of directors 董事会
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.uF 7O]J^H+7 24.knowledge of the entity‘ s business 了解被审计单位情况
Bi %Z2/ 9T?~$XlX 25.assess material misstatement risks评估重大错报风险
hYs82P|2Ol 9@JlaY)0 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
)j$b9ZBk 02;f2;I 27.a general knowledge of —— 初步了解―――的情况
GP0[Y CD*f4I#d 28.a more knowledge of—— 进一步了解的情况
`8.1&fBr v/QEu^C 29.the prior year‘s working papers 以前年度
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)zo#1$C- ^U R-#WaQ 30.minutes of meeting 会议纪要
oNh68ON:c 9;}L{yve 31.business risks 经营风险
]t8{)r m4wPuW 32.appropriateness 适当性
ly9x1`?$ yd\5Z[iEp 33.accounting estimate 会计估计
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zZS>+O 34.management representations 管理层声明
3RBpbTNWp 7O;BS}Lv= 35.going concern assumption 持续经营假设
=ip~J<sw& 9/@FADh 36.audit plan 审计计划
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qP) 37.significant audit areas 重点审计领域
oAIY=z $%N;d>[U, 38.error 错误
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B<vvsp\X 39.fraud舞弊
?GaI6?lbn KqT#zj 40.modified or additional procedures 修改或追加审计程序
s{x*~M$vt `</=AY> 41.misappropriation of assets 侵占资产
Qivf|H619 4i ~eTb 42.transactions without substance 虚假交易
}z9I`6[ vWPM:1A 43.unusual pressures 异常压力
__oY:d(~ LS R_x$G+t 44.the suspected noncompliance 涉嫌存在违法行为
%OezaNOtm tal>b]B; 45.materialiy 重要性
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HRU U]`'GM/x 46.exceed the materiality level 超过重要性水平
=rf)yp-D yBXkN&1=%; 47.approach the materiality level 接近重要性水平
F``EARG)iu [RGC!}"mr 48.an acceptably low level 可接受水平
E< io^ Y&1!Z*OL; 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
<=5,(a5g \UkNE5 50.misstatements or omissions 错报或漏报
e{qp!N1! y{&{=1# 51.aggregate 总计
k8Su/U t(uB66(_F 52.subsequent events 期后事项
i"2J5LLv i4{ / 53.adjust the financial statements 调整财务报表
X-*KQ+? :JTRRv 54.perform additional audit procedures 实施追加的审计程序
pUCEYR (IO\+ 55.audit risk 审计风险
l\A}lC0?J 'AAF/ 9 56.detection risk 检查风险
)Ta]6 }QApeZd+q 57.inappropriate audit opinion 不适当的审计意见
uJ)\P "W,"qFx 58.material misstatement 重大的错报
oJ4mxi@|# M;S-ESQ 59.tolerable misstatement 可容忍错报
:3E8`q~c1 0IT20.~ 60.the acceptable level of detection risk 可接受的检查风险
(|ct`KU0# y<'2BTf 查看《
注会考试《审计》中的128个英文单词(二) 》
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