I,!>ZG@6 WFFpW{ 1.audit
审计 r#K" d {X>U`0P 2.attestation 鉴证
69/qH_Y ^->vUf7PX 3.credibility 可信赖程度
7j%sM& &8 4Izs/[ 4.audit of financial statements 财务报表
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Z lpeo^Y}N 5.agreed-upon procedures 执行商定程序
`z3"zso FI(M 1iJ 6.high levels of assurance 高水平保证
>eaK@u-'0 t8FgQ)tk 7.compilation 编制
AkRZUj\ 78<QNlKn 8.reliability 可靠性
7q: @?"t&h 9.relevance 相关性
&M^FA=J\ b1qli5 10.professional skepticism 职业谨慎
9<I;9.1S?^ &b&o];a 11.objectivity 客观性
MEn#MT/Cz )Z2t=&Nw 12. professional competence 专业胜任能力
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*1%I$=@ 14.audit engagement letter 业务约定书
>~^##bIb @Ao E> 15.recurring audit 连续审计
!#8=tO W'9=st' 16.the client 委托人
3$ 1 z ss>?fyA 17.change
CPA 更换
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CDM==Xa* 18.the existing CPA 现任注册
会计师
Bh,LJawE >w=xGb7 19.the successor CPA 后任注册
会计师 C\dlQQ Aw *:5 I[ 20.the preceding CPA前任
注册会计师 wh;E\^',n >K;'dB/m;1 21.issue the audit report 出具审计报告
9#@CmiIhy !Rw\k'<GKX 22.expert 专家
^~dvA)bH O(E-ox~q 23.the board of directors 董事会
oxPb; % yw;!KUKb| 24.knowledge of the entity‘ s business 了解被审计单位情况
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/aB9pD+% %lU$;cY 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
ai,Mez [2,u:0 " 27.a general knowledge of —— 初步了解―――的情况
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S&P5##.u` []M+(8Z_P 29.the prior year‘s working papers 以前年度
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-lI ^$y_~z3o#7 30.minutes of meeting 会议纪要
}f6x> +6{KrREX) 31.business risks 经营风险
T<0Bq"'% rLcQG 32.appropriateness 适当性
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-obfyije w`Dzk.2 33.accounting estimate 会计估计
| JL47FR S-h1p` 34.management representations 管理层声明
F#^ .L|d4 .0q %A1H 35.going concern assumption 持续经营假设
Sk$XC 4>^ %_Xj[ 36.audit plan 审计计划
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38.error 错误
vwzTrWA= xTM&SVNbL_ 39.fraud舞弊
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HR;!u 40.modified or additional procedures 修改或追加审计程序
1p&?MxLN-a /BVNJNhz 41.misappropriation of assets 侵占资产
q#PGcCtu y\@;s?QL 42.transactions without substance 虚假交易
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N2tvP+Z6D Xb3vvHdI 44.the suspected noncompliance 涉嫌存在违法行为
j&Ayk* wy_TFV 45.materialiy 重要性
mI in'M m=fmf( 46.exceed the materiality level 超过重要性水平
Zk}e?Grc Ye!= 47.approach the materiality level 接近重要性水平
NnSI=M =fi.*d?$7 48.an acceptably low level 可接受水平
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&p=4 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
[;5HI'px >e-XZ2>Sj 50.misstatements or omissions 错报或漏报
QbqLj>-AJ kZGhE2np 51.aggregate 总计
HA"dw2| ~rY<y%K 52.subsequent events 期后事项
`Xmpm4 ] nhXa&Nro 53.adjust the financial statements 调整财务报表
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5'V'~Q% x'JfRz 55.audit risk 审计风险
~w[zX4@ 2#W%-- 56.detection risk 检查风险
S^D ~A8u rzaEVXbz1 57.inappropriate audit opinion 不适当的审计意见
n7<<}wcV /'VCJjzZ 58.material misstatement 重大的错报
]\r~"*TZ a/)TJv 59.tolerable misstatement 可容忍错报
?QVD)JI*k xI:;%5{LN 60.the acceptable level of detection risk 可接受的检查风险
R!pV`N <O\z`aA'q 查看《
注会考试《审计》中的128个英文单词(二) 》
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