llXyM */ KWq7M8mq 1.audit
审计 `L/kw Vl WLma)L`L 2.attestation 鉴证
Pwn"!pk Mhc!v, D$ 3.credibility 可信赖程度
\BOZhXfl' P,^`|\#7 4.audit of financial statements 财务报表
审计 M.iR5Uh hqd}L~o: 5.agreed-upon procedures 执行商定程序
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$ 6.high levels of assurance 高水平保证
=\GuIH2 NHG+l)y: 7.compilation 编制
W 0%FZ0l %8NAWDb{ 8.reliability 可靠性
.{%~4$yu7 ^R',P(@oL 9.relevance 相关性
g!;k$`@{E' ^|M\vO 10.professional skepticism 职业谨慎
sS/#)/B JY8wo 5H 11.objectivity 客观性
P#m/b< &rj3UF@hb 12. professional competence 专业胜任能力
zA4m !l*eM 6Y<'Lyg/ 13.Senior/CPA-in-charge 项目经理
;gfY_MXnF #-?pY"N, 14.audit engagement letter 业务约定书
,y@`wq>O c|OIUc 15.recurring audit 连续审计
O *^= x;ym_UZ6e 16.the client 委托人
6UOV,`:m+ t>p!qKrE'J 17.change
CPA 更换
注册会计师 H)tnxD0) \,| Xz|?C 18.the existing CPA 现任注册
会计师
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sMkW| 19.the successor CPA 后任注册
会计师 U9GmkXRix ihivJZ 20.the preceding CPA前任
注册会计师 x-O9|%aRJ +Gv{Apd" 21.issue the audit report 出具审计报告
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22.expert 专家
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CYs O]rAo 23.the board of directors 董事会
^c",!Lp}{ AW3\>WC 24.knowledge of the entity‘ s business 了解被审计单位情况
{Wp+Y9c[ pJkaP 25.assess material misstatement risks评估重大错报风险
{?tK]g# l`D^)~o8 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
3";Rw9 [C 1o9c! 27.a general knowledge of —— 初步了解―――的情况
uJ;7] .R5[bXxe7 28.a more knowledge of—— 进一步了解的情况
NMq#D$T ivL}\~L 29.the prior year‘s working papers 以前年度
工作底稿
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dr"d 30.minutes of meeting 会议纪要
{*WJ"9ujp] V?"X0>]0 31.business risks 经营风险
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|$P7 pm$ZKM 32.appropriateness 适当性
) wkh ANB@cK_ 33.accounting estimate 会计估计
242dT/j n^<3E; a 34.management representations 管理层声明
wcGI2aflD jSa9UD 35.going concern assumption 持续经营假设
9$[I~I#z f+>l-6M+p 36.audit plan 审计计划
.KiJq:$H &6!~Q,;K- 37.significant audit areas 重点审计领域
;M,u,KH)/ !9GJ9ZEXM 38.error 错误
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,nn5LQ|l.j 4.]xK2sW 40.modified or additional procedures 修改或追加审计程序
!]c]:ed\C 2kg<O%KA`c 41.misappropriation of assets 侵占资产
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e(- kO3{2$S6 42.transactions without substance 虚假交易
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&PB_v1 43.unusual pressures 异常压力
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N@Y 44.the suspected noncompliance 涉嫌存在违法行为
GdZ_ (_&W@:"z 45.materialiy 重要性
zJ;K4)"j |$[WnYP 46.exceed the materiality level 超过重要性水平
=+um:*a. LxqK@Q<B 47.approach the materiality level 接近重要性水平
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K> T 48.an acceptably low level 可接受水平
Wxjv=#3 ?f1PQ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
BR8W8nRb gH87e 50.misstatements or omissions 错报或漏报
X4<!E# % : ?_N 51.aggregate 总计
En@] xvE {"<6'2T3 52.subsequent events 期后事项
c&zZsJ"~ 7%rSo^t,L 53.adjust the financial statements 调整财务报表
f.f5f%lO~ jO'+r'2B9 54.perform additional audit procedures 实施追加的审计程序
r()%s3$q )9_jr(s 55.audit risk 审计风险
U3SF'r8 -ya0!D 56.detection risk 检查风险
99Xbp P55 }@IRReQ 57.inappropriate audit opinion 不适当的审计意见
-w41Bvz0 8?qEv,W 58.material misstatement 重大的错报
.H1kl)~V + -e8MvP 59.tolerable misstatement 可容忍错报
] iKFEd 8+^?<FKa 60.the acceptable level of detection risk 可接受的检查风险
<0[{Tn rCcNu 查看《
注会考试《审计》中的128个英文单词(二) 》
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