)I$q 5%q8 ]- 4QNc= 1.audit
审计 ijdXU8 Hf vTxaK 2.attestation 鉴证
61jI 6+KHQFb&N 3.credibility 可信赖程度
K!] 1oy'V ]sGHG^I6 4.audit of financial statements 财务报表
审计 gF5a5T, cPU/tkc 5.agreed-upon procedures 执行商定程序
r?*NhLG; EB_NK 6.high levels of assurance 高水平保证
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fD |R#"Th6mH! 7.compilation 编制
3neIR@W ZJ 77[ 8.reliability 可靠性
"eWYv3z~- !Wy[).ZAf 9.relevance 相关性
j~e;DO SY^dWLf 10.professional skepticism 职业谨慎
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IW%|G 11.objectivity 客观性
=T7A]U] <@Fy5k-%. 12. professional competence 专业胜任能力
-M1YE =pznu+, 13.Senior/CPA-in-charge 项目经理
wj1{M.EF\ }QsZ:J. 14.audit engagement letter 业务约定书
{M?vBgR\B DmBS0NyR7Y 15.recurring audit 连续审计
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^TRB 16.the client 委托人
RNhJ'&SYs /g$G_} 17.change
CPA 更换
注册会计师 $Tb G+Eb8 Q26qNn
bK 18.the existing CPA 现任注册
会计师
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>[fB|^ +\{&2a? 19.the successor CPA 后任注册
会计师 !QT'L,_ cn-
nj] 20.the preceding CPA前任
注册会计师 f7 'q- Izv+i*(dl 21.issue the audit report 出具审计报告
!xKJE:4/,m 4ON_$FUe 22.expert 专家
]l(wg] &V<W>Y>|l* 23.the board of directors 董事会
[F[K^xYTlg *\o/q[ 24.knowledge of the entity‘ s business 了解被审计单位情况
e[Jem5C ((^sDE6( 25.assess material misstatement risks评估重大错报风险
nxJee=qH k,uK6$Z 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
W},b{NT 9P<[7u 27.a general knowledge of —— 初步了解―――的情况
2Gs$?}"a nWvuaQ0} 28.a more knowledge of—— 进一步了解的情况
{h KjD"? atW' 29.the prior year‘s working papers 以前年度
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S inl F>X-w+b4r 30.minutes of meeting 会议纪要
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\aUq|~ gXH[$guf 31.business risks 经营风险
,o7hk{fR* z 8*8OWM 32.appropriateness 适当性
>2?aZ`r+ o1/lZm{\~n 33.accounting estimate 会计估计
)C. yF)Ql wfjc/u9W6R 34.management representations 管理层声明
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6u KA276# 35.going concern assumption 持续经营假设
,JEbd1Uf i0s6aAhgJ 36.audit plan 审计计划
:EtMH( BvU"4d;x 37.significant audit areas 重点审计领域
cM_Fp Ji;mHFZ*FU 38.error 错误
M@thI%lR >l+EJ3W 39.fraud舞弊
$^tv45 CZEW-PIhj 40.modified or additional procedures 修改或追加审计程序
{R^'=(YFy <q,+ON\' 41.misappropriation of assets 侵占资产
?QA\G6i4 yxBUj*3 42.transactions without substance 虚假交易
e2C<PGUUB v[lnw} =m9 43.unusual pressures 异常压力
CWO=0_>2 K+T.o6+ 44.the suspected noncompliance 涉嫌存在违法行为
60Z]M+8y8 \NqEw@91B 45.materialiy 重要性
- /c7nF b59{)u4F 46.exceed the materiality level 超过重要性水平
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3W 47.approach the materiality level 接近重要性水平
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9 48.an acceptably low level 可接受水平
jvVi%k fB+b}aoV 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
"*7C`y5&P *g;-H&` 50.misstatements or omissions 错报或漏报
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Db>&s3 (H?ZSeWx 51.aggregate 总计
)uLr?$qe &&L"&Rc 52.subsequent events 期后事项
-n*;W9 [^~7]2 i 53.adjust the financial statements 调整财务报表
A.Bk/N1G &gc`<kLu 54.perform additional audit procedures 实施追加的审计程序
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B5Am^bP 55.audit risk 审计风险
XV'fW~j\ =ex'22 56.detection risk 检查风险
^t[HoFRa %q_Miu@ 57.inappropriate audit opinion 不适当的审计意见
Q;nAPS #\bP7a+ 58.material misstatement 重大的错报
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cSf 59.tolerable misstatement 可容忍错报
e@F|NCQ.9 Y~n`~( 60.the acceptable level of detection risk 可接受的检查风险
eFTX6XB:i ["3df>!f 查看《
注会考试《审计》中的128个英文单词(二) 》
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