ijE<spG axOi5 1.audit
审计 'J2ewW5 Y$>+U 2.attestation 鉴证
E1#H{)G ES^NBI j5P 3.credibility 可信赖程度
K!9y+%01 9z+vFk` 4.audit of financial statements 财务报表
审计 y2U/$%B)G fn3*2 5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
" 98/HzR m\_+)eI| 7.compilation 编制
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fV.cC` ,?Ok[G!cm 8.reliability 可靠性
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K#A &Q2NU$ 9.relevance 相关性
Um/CR! >9 q]>fJ 10.professional skepticism 职业谨慎
bh{E&1sLh f+{c1fb>s 11.objectivity 客观性
0Wjd-rzc, #c6ui0E%;t 12. professional competence 专业胜任能力
X";TZk 7We?P,A\; 13.Senior/CPA-in-charge 项目经理
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%>]y 14.audit engagement letter 业务约定书
@P*ylB}?Q H~~7~1"x 15.recurring audit 连续审计
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0 16.the client 委托人
7ESN! mYntU^4f 17.change
CPA 更换
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976E3u"Vt 18.the existing CPA 现任注册
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s.|!Ti!] d^ 2u}^kG 19.the successor CPA 后任注册
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Ka<5 -L+\y\F 20.the preceding CPA前任
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* 1,m\Q_ 21.issue the audit report 出具审计报告
?lu_}t] &r&;<Q 22.expert 专家
Mr$# e <ED8"~_ 23.the board of directors 董事会
~sZqa+jB0 );0<Odw%. 24.knowledge of the entity‘ s business 了解被审计单位情况
:Tlf4y:/w s]$HkSH 25.assess material misstatement risks评估重大错报风险
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s@[C&v 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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27.a general knowledge of —— 初步了解―――的情况
8:Z@ lp^ ck(CA(_ 28.a more knowledge of—— 进一步了解的情况
;n%]*v qzuQq94k 29.the prior year‘s working papers 以前年度
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c+? 30.minutes of meeting 会议纪要
3$GY,B r^?)F?n! 31.business risks 经营风险
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N BV}4 32.appropriateness 适当性
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3!i.Fmo KC@k9e 34.management representations 管理层声明
k! J4Z${k TYs+XJ'Xj 35.going concern assumption 持续经营假设
l=oN X"l= BP )q6?Mz 36.audit plan 审计计划
<;2P._oZ !yoSMI- 37.significant audit areas 重点审计领域
Ha46U6_'h ti$oZ4PpF 38.error 错误
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8@Egy%_ oUW)H 40.modified or additional procedures 修改或追加审计程序
tIz<+T_ \_m\U.* 41.misappropriation of assets 侵占资产
Z!C`f/h9 2ApDpH`fiJ 42.transactions without substance 虚假交易
RB S[*D [}W^4, 43.unusual pressures 异常压力
@-)<|orU4 !Iw{Y' 44.the suspected noncompliance 涉嫌存在违法行为
LK'S)Jk 6vD]@AF 45.materialiy 重要性
k| _$R? *G%1_ 46.exceed the materiality level 超过重要性水平
\_*?R,$3Y, 1g~Dm}m 47.approach the materiality level 接近重要性水平
(cOND/S 9_M H 48.an acceptably low level 可接受水平
c,v^A+sZu =yk Rki 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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{ 50.misstatements or omissions 错报或漏报
@+0@BO12 ?D*Hl+iu 51.aggregate 总计
x&hvFG3 kjLsk- 52.subsequent events 期后事项
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U 53.adjust the financial statements 调整财务报表
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Q{J"`d2 54.perform additional audit procedures 实施追加的审计程序
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|.H p 55.audit risk 审计风险
VYl_U?D ,\sR;=svK 56.detection risk 检查风险
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' 57.inappropriate audit opinion 不适当的审计意见
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Ma<cx 58.material misstatement 重大的错报
nvO% ! /|0:QQi 59.tolerable misstatement 可容忍错报
nhVK? LW83Y/7 60.the acceptable level of detection risk 可接受的检查风险
m6~ sKJV Z`-)1! 查看《
注会考试《审计》中的128个英文单词(二) 》
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