">7xSWR*4 UG.:D';3, 1.audit
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~xG/ yPl n_{&dVE 3.credibility 可信赖程度
GipiO5)1C \:h7,[e 4.audit of financial statements 财务报表
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rB,Gl:)g @~gPZm 5.agreed-upon procedures 执行商定程序
8T"L'{ggWB Sck!w 3 6.high levels of assurance 高水平保证
Vw;iE=L W.4R+kF< 7.compilation 编制
D;JZ0." MY{Kq;FvRP 8.reliability 可靠性
%x#S?GMV< eLT3b6'"? 9.relevance 相关性
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eec\V Dz hLb8k 10.professional skepticism 职业谨慎
Eet/l]e#a ();Z,A 11.objectivity 客观性
:&5u) trwo(p 12. professional competence 专业胜任能力
hcU^!mp 53/$8= 13.Senior/CPA-in-charge 项目经理
&=t~_ Dc yVzV]&k 14.audit engagement letter 业务约定书
Z3o HOy G>^= Bm_$ 15.recurring audit 连续审计
fV9+FOZn .+2:~%v6 16.the client 委托人
dDiy_Q6 fBTNI`# 17.change
CPA 更换
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CkB86 bZSt<cH3 18.the existing CPA 现任注册
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$ $lB!Q8a$ 21.issue the audit report 出具审计报告
?/}IDwuh {uwPP2YD, 22.expert 专家
H^*[TX=#[ &hVf=We 23.the board of directors 董事会
(xfy?N + d>2 ' 24.knowledge of the entity‘ s business 了解被审计单位情况
_0 [s] k K/>,Eg 25.assess material misstatement risks评估重大错报风险
s'/_0 WjVm{ 7?{ 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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0(5qVJ12 r,|}^u8` 28.a more knowledge of—— 进一步了解的情况
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U0|wC,7" Cjt].XR@ 30.minutes of meeting 会议纪要
/5KY6XxR }K.)yv n 31.business risks 经营风险
H5vg s2R BDL[C<d( 32.appropriateness 适当性
s Wj:m ) }q_Iep 33.accounting estimate 会计估计
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"V:RKH` 5[6{o$I 35.going concern assumption 持续经营假设
L$Xkx03lz> FKtCUq,: 36.audit plan 审计计划
d<]eJ{ \Vj7%ph 37.significant audit areas 重点审计领域
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.$&vSOgd( EwfL.z 39.fraud舞弊
W'zI~'K BMzS3;1_ 40.modified or additional procedures 修改或追加审计程序
HlxgJw~< ^AwDZX 41.misappropriation of assets 侵占资产
Q >h7H{c fob.?ID-; 42.transactions without substance 虚假交易
IYr4 lA,[& 43.unusual pressures 异常压力
F{&0(6^p! V#&S&dn 44.the suspected noncompliance 涉嫌存在违法行为
skLr6Cs| [{F;4>g 45.materialiy 重要性
/GP:W6:6z6 (^|vN; 46.exceed the materiality level 超过重要性水平
utdus:B#0 fQf d1=4 47.approach the materiality level 接近重要性水平
a{I(Qh!} %Bn n\{Az 48.an acceptably low level 可接受水平
|'k7 ;UW N@? z&urQi 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
e&pt[W}X%u B%co`0$ 50.misstatements or omissions 错报或漏报
N,ihQB5 ?Ql<s8 51.aggregate 总计
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!5zj+N R5cpmCs@R 53.adjust the financial statements 调整财务报表
U)S!@2(4 l\bgp3.+ 54.perform additional audit procedures 实施追加的审计程序
U7xQ 5lph y $>U[^G[ 55.audit risk 审计风险
OLJ|gunA# %\!3tN 56.detection risk 检查风险
35#"]l" y(6*)~Dh 57.inappropriate audit opinion 不适当的审计意见
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`#\=GE 58.material misstatement 重大的错报
mm`yu$9gbP x1.yi- 59.tolerable misstatement 可容忍错报
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yN ^' b[#DG>F 查看《
注会考试《审计》中的128个英文单词(二) 》
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