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& m&'!^{av 1.audit
审计 *-Vr=e<8 GCfVH?Vx 2.attestation 鉴证
VRD^> Gi y%kZ## 3.credibility 可信赖程度
ReA-.j_2@ HSAr6h 4.audit of financial statements 财务报表
审计 %:;g|PC 6qT- 5.agreed-upon procedures 执行商定程序
,_,*I/o>B r`h".=oD 6.high levels of assurance 高水平保证
e+{lf*"3 ~{vB2 7.compilation 编制
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.V3e>8gw3 8.reliability 可靠性
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<[kh:cl oDi+\0 9.relevance 相关性
`r~3Pf).4 BHZhdm@), 10.professional skepticism 职业谨慎
._`rh ;^E_BJm 11.objectivity 客观性
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(pXEp 12. professional competence 专业胜任能力
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+{I" e,Nk m]8*k=v 14.audit engagement letter 业务约定书
mZPvG 0\B{~1(^ 15.recurring audit 连续审计
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>KiBV# 16.the client 委托人
]t`SCsoo RwOOe7mv 17.change
CPA 更换
注册会计师 57gt"f uZ\+{j= 18.the existing CPA 现任注册
会计师
e3~{l~Rb hh*('n>[ 19.the successor CPA 后任注册
会计师 jC{KI!kPt ,-8-Y>[ 20.the preceding CPA前任
注册会计师 kV4Oq.E _*Z3,*~"X 21.issue the audit report 出具审计报告
'=#fELMW =y)K er 22.expert 专家
U,;796h C1UU v=| 23.the board of directors 董事会
E]GbLU;TH voN~f> 24.knowledge of the entity‘ s business 了解被审计单位情况
>][D" 0H_uxkB~ 25.assess material misstatement risks评估重大错报风险
~QxW^DGa7] ov;^ev,( 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
oZd 3H X:;x5'| 27.a general knowledge of —— 初步了解―――的情况
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f LbRQjwc]W 28.a more knowledge of—— 进一步了解的情况
0gaHYqkA>} ~?HK,`0h> 29.the prior year‘s working papers 以前年度
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PM#3N2?|E Xo/H+[;X 30.minutes of meeting 会议纪要
{ilz[LM8( [YHtBM:y 31.business risks 经营风险
#5z0~Mg-X L~Peerby 32.appropriateness 适当性
&0-oi Y ~"SQwE| 33.accounting estimate 会计估计
Mb 4"bDBsl CW?Z\ 34.management representations 管理层声明
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LGQC tkr&Fs"t+ 35.going concern assumption 持续经营假设
'hs4k|B %'2.9dB 36.audit plan 审计计划
KU9FHN !3Pmjip 37.significant audit areas 重点审计领域
-9,~b9$ =f{v:n6 38.error 错误
L6{gwoZf3 9,`i[Dzp 39.fraud舞弊
'g,h EGQgrwY5 40.modified or additional procedures 修改或追加审计程序
#O\as~- |.0~' 41.misappropriation of assets 侵占资产
prz COw B\)Te9k' 42.transactions without substance 虚假交易
$m2#oI'D @=dv[P"jn 43.unusual pressures 异常压力
"YgpgW 2*z~'i 44.the suspected noncompliance 涉嫌存在违法行为
*?HGi>]\| 7KhS{w6 45.materialiy 重要性
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T[k$ [ 46.exceed the materiality level 超过重要性水平
Z,E$4Z V@k+RniEO 47.approach the materiality level 接近重要性水平
PD.$a-t /[FDiJH2 48.an acceptably low level 可接受水平
}" vxYB!h3 b2UDP W 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
f/#Id]B 3rH}/`d4 50.misstatements or omissions 错报或漏报
NF6xKwRU]_ ?8"*B^*Sh 51.aggregate 总计
Jp]?tlT hDJG.,r 52.subsequent events 期后事项
goIvm:? v4"Ukv 53.adjust the financial statements 调整财务报表
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7[I 54.perform additional audit procedures 实施追加的审计程序
?0qD(cfx< [-_{3qq<e 55.audit risk 审计风险
[_(J8~va 'QT~o-U 56.detection risk 检查风险
w>^(w<~Y Nbd4>M< 57.inappropriate audit opinion 不适当的审计意见
6Lq`zU^ O?Bf (y 58.material misstatement 重大的错报
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^rVHaI 59.tolerable misstatement 可容忍错报
'@.6Rd 8 nwKp8mfP 60.the acceptable level of detection risk 可接受的检查风险
Ul_Zn 5+M,X kg 查看《
注会考试《审计》中的128个英文单词(二) 》
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