}yC ve j<4J_wE 1.audit
审计 ct fKxGH hPP+lqY[ 2.attestation 鉴证
5fSDdaO {PWz:\oaD 3.credibility 可信赖程度
pu,/GBG_ (Sv 7^}j 4.audit of financial statements 财务报表
审计 p~$\@8@ XLI'f$w& 5.agreed-upon procedures 执行商定程序
:/K 'P`JaL ,m9Nd "6\ 6.high levels of assurance 高水平保证
B$_F)2%m; V! a|rTU6 7.compilation 编制
e*:[#LJ]C @| qnD 8.reliability 可靠性
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9.relevance 相关性
.9S }Sqey:9jH 10.professional skepticism 职业谨慎
!634 8nU: #c./<<P5} 11.objectivity 客观性
\bZbz/+D $BwWhR 12. professional competence 专业胜任能力
z@{|Y;s &7XB$ 13.Senior/CPA-in-charge 项目经理
*.~hn5Y|? &l-g3l[ 14.audit engagement letter 业务约定书
u'<Y#bsR#/ 'w^1re=R 15.recurring audit 连续审计
"u3 fZ 17 16.the client 委托人
w[n|Sauy, HRC5z<k% 17.change
CPA 更换
注册会计师 XGk8Ki3w ?so3Kj6H 18.the existing CPA 现任注册
会计师
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会计师 RT F9;]Ti n)8bkcZCp+ 20.the preceding CPA前任
注册会计师 JOx75} Bz }Kdyur 21.issue the audit report 出具审计报告
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oy;N3 22.expert 专家
4Q,HhqV' AuX& 23.the board of directors 董事会
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:A Z:&"Ax 24.knowledge of the entity‘ s business 了解被审计单位情况
>8#(GXnSt pIqPIuy 25.assess material misstatement risks评估重大错报风险
:R"k=l1 "/O0j/lm 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
k9w<0h3 ~i=/@;wRp 27.a general knowledge of —— 初步了解―――的情况
ghx8dX} psta&u\ q 28.a more knowledge of—— 进一步了解的情况
?A8Uf= @R9 29.the prior year‘s working papers 以前年度
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1x V~EX +pnT6kU| 30.minutes of meeting 会议纪要
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p>/06 |0b$60m$!t 31.business risks 经营风险
G$xuHHZ' pr>K#@^ 32.appropriateness 适当性
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VjMd&>G 33.accounting estimate 会计估计
BO#fzq% ~lzV=c$t 34.management representations 管理层声明
k(3s^B Ra;e#)7X 35.going concern assumption 持续经营假设
3Nsb@0 SrN0f0 36.audit plan 审计计划
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qpa Z5bmqhDo[ 37.significant audit areas 重点审计领域
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) Z0 +0^ N#0) 39.fraud舞弊
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F'C]OMBE &+J5GHt@ 41.misappropriation of assets 侵占资产
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\.EKZ jSa EwN 42.transactions without substance 虚假交易
U:J~Oy_Z YzhZ%:8 43.unusual pressures 异常压力
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w;E IgLP=mqcWK 44.the suspected noncompliance 涉嫌存在违法行为
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5\S)8j `8 cJ&l86/l1 46.exceed the materiality level 超过重要性水平
4Qz wAVO%8u 47.approach the materiality level 接近重要性水平
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`$#`2 s%H5Qa+Uh 48.an acceptably low level 可接受水平
kFw3'OZ, tCI8\~ 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
qV/"30,K %Kw5b ; 50.misstatements or omissions 错报或漏报
pn{.oXomf &.K8cphj 51.aggregate 总计
{SqY77 rfXM*h 52.subsequent events 期后事项
FnvN 4h{S b3#c0GL 53.adjust the financial statements 调整财务报表
2^[fUzL? QEQ8gfN9> 54.perform additional audit procedures 实施追加的审计程序
[LjYLm%< yJ/m21f 55.audit risk 审计风险
QI0ARdS 9/~m837x 56.detection risk 检查风险
_@F4s VBIPB 57.inappropriate audit opinion 不适当的审计意见
OAOG&6xu8 `w[0q?}"` 58.material misstatement 重大的错报
9P{5bG0o8 TN7kt]a2 59.tolerable misstatement 可容忍错报
NV36Q^Am[ `axNeqM 60.the acceptable level of detection risk 可接受的检查风险
4{}u PbS r1}7Q7-z 查看《
注会考试《审计》中的128个英文单词(二) 》
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