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9 1.audit
审计 SaH0YxnY+ 9*h?g+\ 2.attestation 鉴证
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o}Jwx! 21O!CvX 3.credibility 可信赖程度
<Qe30_<K lM3UjR|@ 4.audit of financial statements 财务报表
审计 7H:1c=U u}W R1u[ 5.agreed-upon procedures 执行商定程序
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@e-< 6.high levels of assurance 高水平保证
9fp1*d |2,u!{ 7.compilation 编制
zF[kb%o +?5nkhH 8.reliability 可靠性
i(Cd#1< t|0Zpp; 9.relevance 相关性
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aze}koNE y/Fv4<X 11.objectivity 客观性
`PXSQf byR|L:L 12. professional competence 专业胜任能力
1@JAY!yoo_ y*0bHzJ 13.Senior/CPA-in-charge 项目经理
d/vF^v*o0X +Em+W#i%? 14.audit engagement letter 业务约定书
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^>` ~5<-&Dyp7 15.recurring audit 连续审计
9^h0D}#@ ~4S@kYe{3K 16.the client 委托人
p^_2]%,QeM 4:GVZR|- 17.change
CPA 更换
注册会计师 n dgG1v% :8cp]vdW 18.the existing CPA 现任注册
会计师
WI/&r5rq $-H#M]Gq 19.the successor CPA 后任注册
会计师 '!>LF1W= *~~ >? 20.the preceding CPA前任
注册会计师 FO#`}? R` @iWql*K;m 21.issue the audit report 出具审计报告
3=@94i 59A@~;.F 22.expert 专家
pJ!:mt qN%i$mJTo 23.the board of directors 董事会
owHhlS{ r9G}[#DO 24.knowledge of the entity‘ s business 了解被审计单位情况
[LDsn]{ ^iAOz-H 25.assess material misstatement risks评估重大错报风险
!)~b Un s4uZ; 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
.\ K0+b; BO)K=gl;8 27.a general knowledge of —— 初步了解―――的情况
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c/{D2 @}k5rcQ*/ 28.a more knowledge of—— 进一步了解的情况
ltRvNXx+] *Y8nea^$ 29.the prior year‘s working papers 以前年度
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;87t]] 30.minutes of meeting 会议纪要
.21[3.bp/q }{/3yXk[G 31.business risks 经营风险
J%]</J &qKJN#NM@ 32.appropriateness 适当性
]w ^9qS s @\UZC 33.accounting estimate 会计估计
!lf'gW *F7ksLH|q 34.management representations 管理层声明
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p@d1 Qz6Ry\u 35.going concern assumption 持续经营假设
hZ6CiEJB B=?4; l7 36.audit plan 审计计划
,ND}T#yTR w$%d"Jm#X 37.significant audit areas 重点审计领域
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q@kRQY;n 38.error 错误
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H,q^ 7L68voC@U 40.modified or additional procedures 修改或追加审计程序
Fv_rDTo X633.]+ 41.misappropriation of assets 侵占资产
hI249gW9 Xi vzhI4 42.transactions without substance 虚假交易
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9rPhf 6yZ!K 43.unusual pressures 异常压力
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cF6eMml; ?}<4LK] 45.materialiy 重要性
(<y~]ig y T#&tf^; 46.exceed the materiality level 超过重要性水平
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zRbRv 'Bul_D4B 47.approach the materiality level 接近重要性水平
!\D[lh}rL 8)n799<. 48.an acceptably low level 可接受水平
nSUQ Eho< -U'3kaX5< 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
J~dk4D\ i4"BN,NZ{ 50.misstatements or omissions 错报或漏报
g?Jx99c; ig:E`Fe@ 51.aggregate 总计
^B)iBfZ +"8AmN4 52.subsequent events 期后事项
ME'hN->c ks{y=@<, 53.adjust the financial statements 调整财务报表
eAvOT$ B5FRe'UC 54.perform additional audit procedures 实施追加的审计程序
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^h{X 55.audit risk 审计风险
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{{'GR"D ZV :cgv 57.inappropriate audit opinion 不适当的审计意见
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OB-gH3: ~CTe5PX c 59.tolerable misstatement 可容忍错报
|Dz$OZP iIZDtZFF 60.the acceptable level of detection risk 可接受的检查风险
'x'.[=; mBb;:-5 查看《
注会考试《审计》中的128个英文单词(二) 》
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