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uFG<UF 1.audit
审计 >zs5s e\F}q)_ 2.attestation 鉴证
QB&BTT=! RNWX.g)b 3.credibility 可信赖程度
Y.sz|u 1 L%t@,O#, 4.audit of financial statements 财务报表
审计 )*|(i] E7nFb:zlV 5.agreed-upon procedures 执行商定程序
!:3.D, O,s. D,S 6.high levels of assurance 高水平保证
<??umkV mrM4RoO 7.compilation 编制
^:KO_{3E BI/&dKM 8.reliability 可靠性
q/PNJ#< 6B" egYv 9.relevance 相关性
$4m*kQ 1/;o 10.professional skepticism 职业谨慎
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o&SSvW 11.objectivity 客观性
<jA105U"m> |^a;77nE_^ 12. professional competence 专业胜任能力
3^,QIG HC*?DJ, 13.Senior/CPA-in-charge 项目经理
94/BG0 QJGKQ2^ n 14.audit engagement letter 业务约定书
Da.G4,vLh DHw<%Z-J 15.recurring audit 连续审计
S,{tV=&m] A m"(+>W21 16.the client 委托人
ldqLM w0lT%CPx 17.change
CPA 更换
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会计师
!*{q^IO9v& [k<1`z3 19.the successor CPA 后任注册
会计师 2C=Q8ayvX >IfV\w32 20.the preceding CPA前任
注册会计师 4aUiXyr*2 ]a'99^?\ 21.issue the audit report 出具审计报告
WsGths+[ &,:h) 22.expert 专家
kmPYx)o 4hs)b 23.the board of directors 董事会
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g>JLDQdc Ib=x~za@n 25.assess material misstatement risks评估重大错报风险
WXw}^v 7[pBUDA 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
N2C7[z+l` ino:N5&;; 27.a general knowledge of —— 初步了解―――的情况
pzZk\-0R fyknP)21I 28.a more knowledge of—— 进一步了解的情况
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w@. TrS8h^C 29.the prior year‘s working papers 以前年度
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(p#0)C k[j90C5 30.minutes of meeting 会议纪要
dT"hNHaf 4T6 {Y 31.business risks 经营风险
aB~S?.l ULJ mSe 32.appropriateness 适当性
^D%Za' b aV>N[F& 33.accounting estimate 会计估计
q*7<)VwI zi9[)YqxPH 34.management representations 管理层声明
W-Hoyn>?2 j=RRfFg) 35.going concern assumption 持续经营假设
$;N* c H~ "qz3u`[o 36.audit plan 审计计划
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hj%ye~|~ Pz*_)N}j > 38.error 错误
XRx+Dddt; !>,m&O-x 39.fraud舞弊
#DU26nCL pKiZ)3U 40.modified or additional procedures 修改或追加审计程序
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/?fIZN4 41.misappropriation of assets 侵占资产
.IBp\7W!?E Ysq'2 42.transactions without substance 虚假交易
S8[=S Q_-_^J 43.unusual pressures 异常压力
\>LnLH( ~c^>54 44.the suspected noncompliance 涉嫌存在违法行为
C?v[Z]t !G^L/?z3 45.materialiy 重要性
jp8@vdRg !U9|x\BqJ2 46.exceed the materiality level 超过重要性水平
B~]5$- BS Iy+ 47.approach the materiality level 接近重要性水平
,YTIC8qKr ( wDm*bZ* 48.an acceptably low level 可接受水平
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q+619 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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;toI 50.misstatements or omissions 错报或漏报
IG)s^bP wO ?+Nh 51.aggregate 总计
_vSn` @1.QEyXG 52.subsequent events 期后事项
B~o\+n 1XM^8 .; 53.adjust the financial statements 调整财务报表
mMsTyM-f Bjk]ZU0T 54.perform additional audit procedures 实施追加的审计程序
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@1*ohdHH "k]CW\H6z 56.detection risk 检查风险
<N\v)Ug` |f~@8|MQP+ 57.inappropriate audit opinion 不适当的审计意见
bM8If" M@ed>. 58.material misstatement 重大的错报
-~?J+o+Pr" ?\C"YG69T 59.tolerable misstatement 可容忍错报
'smWLz} 9Gv[8'I 60.the acceptable level of detection risk 可接受的检查风险
JkW9D)6 @u==x*{| 查看《
注会考试《审计》中的128个英文单词(二) 》
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