'!$g<= @ 0Fd<@wQ0 1.audit
审计 -)='htiU w4 R!aWLd 2.attestation 鉴证
8 K7.; t1 /iz{NulOz* 3.credibility 可信赖程度
$>Y2N5 gG^A6Ol%D 4.audit of financial statements 财务报表
审计 pi/Jto25z N*vBu` 5.agreed-upon procedures 执行商定程序
^T^l3B[ +>v3&[lGv 6.high levels of assurance 高水平保证
l y!vbpE_ uv&??F]/ 7.compilation 编制
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: 9 %s|`1`c 8.reliability 可靠性
'>8IOC MM+x}g.? 9.relevance 相关性
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Nft~UggK 10.professional skepticism 职业谨慎
7EI5w37 {Kbb4%P+h 11.objectivity 客观性
wW.V>$q O~wZU Zf 12. professional competence 专业胜任能力
F!N D -^R6U~ 13.Senior/CPA-in-charge 项目经理
c8@zpkMj/ D90.z"N\i9 14.audit engagement letter 业务约定书
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a/K" /b|V=j}W 15.recurring audit 连续审计
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@pV~Q2% !Dc|g~km\ 17.change
CPA 更换
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2aDjt{7P 19.the successor CPA 后任注册
会计师 zp4aiMn1F t9QnEP' 20.the preceding CPA前任
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y+oZ 21.issue the audit report 出具审计报告
M/d6I$~7z l?f%2:}m 22.expert 专家
|H . hOOkf mOM 23.the board of directors 董事会
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t7P[^f15[ tCF,KP? 25.assess material misstatement risks评估重大错报风险
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Wq~ 8@)4)+e 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
7NFRCCXHQ 1ZrJ7a7= 27.a general knowledge of —— 初步了解―――的情况
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&< KUE}^/%z 28.a more knowledge of—— 进一步了解的情况
}hm"49,O u)hr 29.the prior year‘s working papers 以前年度
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gP13n!7 !GAU?J;<#2 30.minutes of meeting 会议纪要
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</3Sw 31.business risks 经营风险
]di^H>,xU b}-/~l-: 32.appropriateness 适当性
[_X.Equ 9w:F_gr 33.accounting estimate 会计估计
!vY5X2?tr, us,~<e0 34.management representations 管理层声明
g'pB<?'E' \'>8 (i~ 35.going concern assumption 持续经营假设
6?(Z f !RPPwvNk4 36.audit plan 审计计划
w vnuE<o8 V."qxKsz 37.significant audit areas 重点审计领域
vNn$dc aSEzh78 38.error 错误
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9x]yu6 39.fraud舞弊
oScKL#Hu v-MrurQ4 40.modified or additional procedures 修改或追加审计程序
T!ik"YZ@i 0{k*SCN# 41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易
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7- %I^y@2A4` 45.materialiy 重要性
k0>]7t$L Z&MfE0F/B 46.exceed the materiality level 超过重要性水平
MVYf-'\^ (\A~SKEX 47.approach the materiality level 接近重要性水平
J69B1Yi UPr8Q^wm 48.an acceptably low level 可接受水平
J.g4I|{ F8En)# 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
;R4qE$u2^ y7LT;`A 50.misstatements or omissions 错报或漏报
t$k$Hd'; w"/RI#7. 51.aggregate 总计
q*pWx]Y `ZLA=oD 52.subsequent events 期后事项
Yd>ej1< enw7?| ( 53.adjust the financial statements 调整财务报表
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mUC~ 54.perform additional audit procedures 实施追加的审计程序
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5.o{A#/NTl 55.audit risk 审计风险
3B6"T;_ v9S1<|jN 56.detection risk 检查风险
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kE*OjywN G&f~A;'7k 58.material misstatement 重大的错报
pU)g93 RLL2'8"A 59.tolerable misstatement 可容忍错报
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:<N@ 18{" @<wIs 60.the acceptable level of detection risk 可接受的检查风险
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:T* 50VH>b_ 查看《
注会考试《审计》中的128个英文单词(二) 》
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