rP^TN^bd| M('s|>\l 1.audit
审计 Z>(r9R3{ "EcX_> 2.attestation 鉴证
yqC Q24 V-KL% 3.credibility 可信赖程度
_KB{J7bs<a 93W 4.audit of financial statements 财务报表
审计 P+)qE6\ 74@lo-/LY 5.agreed-upon procedures 执行商定程序
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j4~7akG oUJj5iu} 7.compilation 编制
ADv^eJJ| ID67?:%r 8.reliability 可靠性
Vs#"SpH{' \H Wcd| 9.relevance 相关性
w5F4"nl#O} g>2aIun_Q 10.professional skepticism 职业谨慎
<Rcu%&;i kzZDtI) 11.objectivity 客观性
!c3```* s?QVX~S" 12. professional competence 专业胜任能力
'|vD/Qf=& R)0N0gH 13.Senior/CPA-in-charge 项目经理
V]I:2k5 J>rka]* 14.audit engagement letter 业务约定书
E,{GU #O2wyG)oU 15.recurring audit 连续审计
S~KS9E~\ ,:D=gQ@` 16.the client 委托人
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CPA 更换
注册会计师 ;B&^yj&; `I5O4|K) 18.the existing CPA 现任注册
会计师
(GCG/8s WtEI] WO 19.the successor CPA 后任注册
会计师 OFc\fW# xK(IS:HJ* 20.the preceding CPA前任
注册会计师 s}6+8 fE" PJzc=XPU 21.issue the audit report 出具审计报告
q@(1Yivk o^3FL||P#r 22.expert 专家
\)ip>{WG yL0f1nS 23.the board of directors 董事会
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.G HF"Eys 24.knowledge of the entity‘ s business 了解被审计单位情况
QE|`&~sme k`Nyi)AGe 25.assess material misstatement risks评估重大错报风险
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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
U^MuZ ]eE 1n2 27.a general knowledge of —— 初步了解―――的情况
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29.the prior year‘s working papers 以前年度
工作底稿
Kx~$Bor_! \[yr=X 30.minutes of meeting 会议纪要
|^R*4;Phe Yu'a<5f 31.business risks 经营风险
4'' ,6KJ@ $.pTB(tO 32.appropriateness 适当性
\)OEBN`9# Ly;I,)w 33.accounting estimate 会计估计
Hou*lCA Ga v"C{G 34.management representations 管理层声明
Gqb])gXpl we3tx{j 35.going concern assumption 持续经营假设
(&jW}1D ]jyM@ 36.audit plan 审计计划
LN4qYp6)G Y25^]ON*\^ 37.significant audit areas 重点审计领域
Ve}[XqdS^p wd[eJcQ , 38.error 错误
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@Lx3t$ 7Y1GUIRa3 39.fraud舞弊
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)P?IqSEA% 40.modified or additional procedures 修改或追加审计程序
*^]~RhjB )tS-.P rA- 41.misappropriation of assets 侵占资产
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B/G-Yh$E 42.transactions without substance 虚假交易
=7%oE[ +L0w;w T 43.unusual pressures 异常压力
dH\XO-Z7v XM/vDdR 44.the suspected noncompliance 涉嫌存在违法行为
w7FoL WNs}sNSf 45.materialiy 重要性
i^)WPP>4Aw K B!5u 9 46.exceed the materiality level 超过重要性水平
%v+=;jw \=;uu_v$ 47.approach the materiality level 接近重要性水平
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<xo-Fv 48.an acceptably low level 可接受水平
6BocGo({ "7,FXTaer 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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vv$YD TJ(K3/)Z 50.misstatements or omissions 错报或漏报
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/*$hx @ih e$e#NoN 52.subsequent events 期后事项
\L # INP4~ G_ >G'2 53.adjust the financial statements 调整财务报表
S QY"OBo<e -)jax 54.perform additional audit procedures 实施追加的审计程序
-oyO+1V M6rc!K 55.audit risk 审计风险
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Ni LOvHkk@+ 56.detection risk 检查风险
^B/9{0n' @F~LW6K 57.inappropriate audit opinion 不适当的审计意见
HN6}R|IH 2;$k(x] 58.material misstatement 重大的错报
!TKkec8$ qQ0C ? 59.tolerable misstatement 可容忍错报
QAPu<rdJP -c%dvck^, 60.the acceptable level of detection risk 可接受的检查风险
=JS;;PzX[ k|YWOy@D~ 查看《
注会考试《审计》中的128个英文单词(二) 》
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