K:'q>D@ izKfU?2]X@ 1.audit
审计 X7,PEA =%zLh<3v 2.attestation 鉴证
@&D?e:|!U |uW:r17 3.credibility 可信赖程度
[1 Ydo` 1!pa;$L 4.audit of financial statements 财务报表
审计 9%*wb`& #fj/~[Ajv 5.agreed-upon procedures 执行商定程序
0!z@2[Pe66 .(J?a" 6.high levels of assurance 高水平保证
8/z3=O& DzQ1%! 7.compilation 编制
;['[?wk 6t/`:OZC: 8.reliability 可靠性
`%3/ 9N%JP+<89 9.relevance 相关性
JQ:Ri "EU{8b 10.professional skepticism 职业谨慎
v/ *Y#(X mDh1>>K'~ 11.objectivity 客观性
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fYE(n8W3 12. professional competence 专业胜任能力
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0A{/B/r 13.Senior/CPA-in-charge 项目经理
56l@a{ @"T"7c?Cv 14.audit engagement letter 业务约定书
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{ 15.recurring audit 连续审计
CF|]e: tNVV)C 16.the client 委托人
DO7W}WU TpA\9N#$ 17.change
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注册会计师 T32BnmB{ '8Phxx| 18.the existing CPA 现任注册
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会计师 fF*`'i=! LQnkcV 20.the preceding CPA前任
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^\B:R, 21.issue the audit report 出具审计报告
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&D%(~|' 7u\*_mrv 23.the board of directors 董事会
`:'w@(q 'WHHc 9rG, 24.knowledge of the entity‘ s business 了解被审计单位情况
,3I^?5 `V[!@b: 25.assess material misstatement risks评估重大错报风险
{{C`mgC 9+,R`v 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
.oEmU+ ]]}tdn _ 27.a general knowledge of —— 初步了解―――的情况
)Qm[[p nj zo;^m| 28.a more knowledge of—— 进一步了解的情况
5>6PH+Oq H"2uxhdLK3 29.the prior year‘s working papers 以前年度
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%LXM+<N8 8 i&_Jgmr 30.minutes of meeting 会议纪要
RvJ['(- 6.t',LTB 31.business risks 经营风险
>pkT1Z&' }AZc8o- 32.appropriateness 适当性
JO14KY*% m~Ld~I" 33.accounting estimate 会计估计
D71;&G]0 Hn,:`mj4-6 34.management representations 管理层声明
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P .^)UO 35.going concern assumption 持续经营假设
lCW8<g^ C1T_9}L-A 36.audit plan 审计计划
hVjNZ 4E44Hzs 37.significant audit areas 重点审计领域
dk8wIa"K` 1e xl0]- 38.error 错误
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,wwZI`>- ~-a'v! 40.modified or additional procedures 修改或追加审计程序
ozsxXBh-`' [6jbgW~E 41.misappropriation of assets 侵占资产
d@mo!zu ,_!6U 42.transactions without substance 虚假交易
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E&V_5 43.unusual pressures 异常压力
VC5_v62&. |L_wX:d`9 44.the suspected noncompliance 涉嫌存在违法行为
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;?qWB, 45.materialiy 重要性
ry};m_BY JT[*3h 46.exceed the materiality level 超过重要性水平
/8@m<CW2Y (3\Xy 47.approach the materiality level 接近重要性水平
D j\e@?Y ()PKw,pD 48.an acceptably low level 可接受水平
+@X5!S6 ]IJRnVp% 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
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DOm[*1@^ 50.misstatements or omissions 错报或漏报
&PcyKpyd 4t4olkK3Oa 51.aggregate 总计
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3`9{T> Do?P<x o 53.adjust the financial statements 调整财务报表
Vbh6HqAHxJ R)!`JKeO/ 54.perform additional audit procedures 实施追加的审计程序
')+0nPV m}VM+= 55.audit risk 审计风险
Gt9wR 3E} An% 56.detection risk 检查风险
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aZedQc K|W^l\Lt 57.inappropriate audit opinion 不适当的审计意见
;??ohA"{5 3L-^<'~-k; 58.material misstatement 重大的错报
Bz8 &R|~>" 3l!NG=R 59.tolerable misstatement 可容忍错报
[n,?WwC b|^I<7 60.the acceptable level of detection risk 可接受的检查风险
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|w| 查看《
注会考试《审计》中的128个英文单词(二) 》
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