L>xN7N3&m PvO>}(= 1.audit
审计 J\Sewg9 Qg4qjX](? 2.attestation 鉴证
sbG3,'i) Iunt!L 3.credibility 可信赖程度
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^D10Nf* 4.audit of financial statements 财务报表
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3|L!n 5.agreed-upon procedures 执行商定程序
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5/ m ?}O\'Fa8 6.high levels of assurance 高水平保证
o^lKM?t "&>$/b$ 7.compilation 编制
&"25a[x{B j'v2m 6/ 8.reliability 可靠性
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p IV!&jL 9.relevance 相关性
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#4 10.professional skepticism 职业谨慎
$Y>LUZ)b&8 y%z$_V] 11.objectivity 客观性
"tm2YUG},s )5p0fw 12. professional competence 专业胜任能力
rq+E"Uj? ]G&d`DNV 13.Senior/CPA-in-charge 项目经理
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o-49o5:1 14.audit engagement letter 业务约定书
&;*jMu6 A LKU 15.recurring audit 连续审计
,US] 8 \%*4L' 16.the client 委托人
-3F|)qwK ix6j=5{ 17.change
CPA 更换
注册会计师 Z^s&] 3>c<E1 18.the existing CPA 现任注册
会计师
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会计师 P!1y@R>Ln IJ[#$I+Z% 20.the preceding CPA前任
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21.issue the audit report 出具审计报告
S9U`-\L0 P**h\+M>{ 22.expert 专家
/+iU1m'( 1iig0l6\m 23.the board of directors 董事会
m)g:@^$ r+d%*Dx 24.knowledge of the entity‘ s business 了解被审计单位情况
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/xE<h m.Yj{u8zX 25.assess material misstatement risks评估重大错报风险
W(Xb]t=19 SfEgmp-m 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
0LeR#l:I 'z>|N{-xG 27.a general knowledge of —— 初步了解―――的情况
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5Ta<$t 28.a more knowledge of—— 进一步了解的情况
"NMX>a,( Q6]SsV?x 29.the prior year‘s working papers 以前年度
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8 30.minutes of meeting 会议纪要
tp7cc;0 1 cvoI 31.business risks 经营风险
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X(WJY 32.appropriateness 适当性
luY#l!mx3 Pq KbG<}Y 33.accounting estimate 会计估计
f#FAi3 F4 `ud;1H 34.management representations 管理层声明
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g$ I 35.going concern assumption 持续经营假设
O3x9S,1i ~M _@_ 36.audit plan 审计计划
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37.significant audit areas 重点审计领域
DI"KH)XD 8Q d *OO 38.error 错误
FhpS#,Y$ @Fvp~]jCb 39.fraud舞弊
k[#<=G_=/E aQzx^%B1 40.modified or additional procedures 修改或追加审计程序
bvzNur_ q|r^)0W 41.misappropriation of assets 侵占资产
bys5IOP{]o Gl;xd 42.transactions without substance 虚假交易
QMwrt e98f+,E/ 43.unusual pressures 异常压力
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LPs.e 44.the suspected noncompliance 涉嫌存在违法行为
m~c6b{F3Z- "Te[R%aP 45.materialiy 重要性
$ S(<7[Z C%&A9(jG 46.exceed the materiality level 超过重要性水平
57@6O-t- r9sq3z|% 47.approach the materiality level 接近重要性水平
wo>7^ZA &UrPb%=2H 48.an acceptably low level 可接受水平
?gYQE&M ! r`-=<@[ 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
.=G?Zd inQ1$ 50.misstatements or omissions 错报或漏报
_Fe%Ek1Yy $y{rM%6JU 51.aggregate 总计
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g A+p^`;[ HD%n'@E 53.adjust the financial statements 调整财务报表
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12]rfd = q\TWz 57.inappropriate audit opinion 不适当的审计意见
"~2SHM@q s$g3__|Y 58.material misstatement 重大的错报
^ruz-N^Y! ?*AhGza/ 59.tolerable misstatement 可容忍错报
.o#A(3&n LS:^K 60.the acceptable level of detection risk 可接受的检查风险
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VZ I_k/lwBD 查看《
注会考试《审计》中的128个英文单词(二) 》
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