e)*mC oR Yr5iZ~V$ 1.audit
审计 SrdE>fNbs &aY/eD 2.attestation 鉴证
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vY]G5y 3.credibility 可信赖程度
F='Xj@&O B{;11u 4.audit of financial statements 财务报表
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J1 F# jCEq 5.agreed-upon procedures 执行商定程序
iP2U]d~M W"W@WG9X0 6.high levels of assurance 高水平保证
GEhdk]<a7 ^Yf3"D?& 7.compilation 编制
iPA@<D% jAA'hA 8.reliability 可靠性
Y*`:M( 8o! 9.relevance 相关性
UVc>i9,0 Qe7"Z 10.professional skepticism 职业谨慎
p^p'/$<6_ Coga-: 2vu 11.objectivity 客观性
+F1]M2p] YnKFcEJrT 12. professional competence 专业胜任能力
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W_^ 13.Senior/CPA-in-charge 项目经理
HT{F$27W x%b]ea 14.audit engagement letter 业务约定书
;[?J5X, :jZ*,d%1={ 15.recurring audit 连续审计
@uQ%o%Ru6 w;lx:j!Vp$ 16.the client 委托人
z2rQ$O-# F6RyOUma 17.change
CPA 更换
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(s%z# 18.the existing CPA 现任注册
会计师
B(S5+Y /IGrp.} 19.the successor CPA 后任注册
会计师 Q'FX:[@x-S y&n1 Nj]^ 20.the preceding CPA前任
注册会计师 ],BJ}~v,X ^AovkK(p 21.issue the audit report 出具审计报告
~J8cS ?9o#%?6k 22.expert 专家
;s}-X_O< <ol$-1l#9 23.the board of directors 董事会
*D,v>( )OARO 24.knowledge of the entity‘ s business 了解被审计单位情况
MuCQxzvkhf 9`LU=Xv/ 25.assess material misstatement risks评估重大错报风险
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I[^3Fn 5pNvzw 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
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o`<h=+a\ J,dG4.ht 28.a more knowledge of—— 进一步了解的情况
>i><s>=I` ANA2S*r 29.the prior year‘s working papers 以前年度
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[ \GjXsR*b5 30.minutes of meeting 会议纪要
"k>{b:R| `^s]? 31.business risks 经营风险
ZaEBdBv zJB+C=]D7H 32.appropriateness 适当性
Li?{e+ g uAPLT~ 33.accounting estimate 会计估计
,iA2si -9tXv+v? 34.management representations 管理层声明
pAPQi|CN L<[,7V 35.going concern assumption 持续经营假设
C%x(`S^/ i9#`F.7F 36.audit plan 审计计划
oHP>v_X MkluK=$ 37.significant audit areas 重点审计领域
ByB0>G''. K'{ wncumQ 38.error 错误
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Ggxrj'r >$k4@eg! 40.modified or additional procedures 修改或追加审计程序
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`Tm8TZd66 41.misappropriation of assets 侵占资产
z=8_%r _If@#WnoyA 42.transactions without substance 虚假交易
hj#+8= 3'gd'`Hn/ 43.unusual pressures 异常压力
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j*3sjOoC &Hp\(" 45.materialiy 重要性
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)s"h=R 46.exceed the materiality level 超过重要性水平
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`3vH, Z"+rg9/p 47.approach the materiality level 接近重要性水平
c_DB^M!h Qbe{/ 48.an acceptably low level 可接受水平
Z{R=h7P ^*owD;]4_ 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
*{4{<O<4 "_% 0|; 50.misstatements or omissions 错报或漏报
&caO*R<#J} w~FO:/ 51.aggregate 总计
F4aJr%!\6S U:5*i 52.subsequent events 期后事项
XTn{1[.O \-`oFe" 53.adjust the financial statements 调整财务报表
L>R!A3G1 {&JurZ 54.perform additional audit procedures 实施追加的审计程序
1<Ztk;$A Nr*ibtz|D 55.audit risk 审计风险
zs]>XO~Jg N?u2,h- 56.detection risk 检查风险
^_#gIT\ "~,(Xa3x 57.inappropriate audit opinion 不适当的审计意见
{t IoC;Y K+aJ`V 58.material misstatement 重大的错报
Se]t;7j \Jj'60L^ 59.tolerable misstatement 可容忍错报
,:Y=,[ n *^$N$t/2 60.the acceptable level of detection risk 可接受的检查风险
zj$Z%|@$ 7E84@V[\ 查看《
注会考试《审计》中的128个英文单词(二) 》
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