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审计 `Zci< x(:alG%# 2.attestation 鉴证
(?P\;yDG Mp@dts/| 3.credibility 可信赖程度
E.CG Xzqx8Kd 4.audit of financial statements 财务报表
审计 |gfG\fL3V r$,Xv+} 5.agreed-upon procedures 执行商定程序
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'KI?TyQ @680.+Kw 6.high levels of assurance 高水平保证
:7s2M gbFHH,@ 7.compilation 编制
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t]ID RVr5^l;" 9.relevance 相关性
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pgJO 10.professional skepticism 职业谨慎
5W09>C>OC ?4_ME3$t 11.objectivity 客观性
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$/Llzpvny QF$s([ 13.Senior/CPA-in-charge 项目经理
OS=~<ba 43!E> mq 14.audit engagement letter 业务约定书
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P1z"j: 16.the client 委托人
9{-H/YS\_s Dt'bbX'edw 17.change
CPA 更换
注册会计师 eo&G@zwN w$jSlgUHy) 18.the existing CPA 现任注册
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tSVS ogGd 7H?lR~w 19.the successor CPA 后任注册
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注册会计师 )~ ^`[` Axla@ 21.issue the audit report 出具审计报告
9dva]$^:*1 6U1_Wk? 22.expert 专家
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~e686L0j n/%M9osF 24.knowledge of the entity‘ s business 了解被审计单位情况
$|I hO oW6b3Q/B 25.assess material misstatement risks评估重大错报风险
oKPG0iM: %kuUQ%W1 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
?2K~']\S IB^vEY!`6_ 27.a general knowledge of —— 初步了解―――的情况
Tzfk_h3hE ]<u%jTQREd 28.a more knowledge of—— 进一步了解的情况
Tz7|OV_W$ _D8:p>= 29.the prior year‘s working papers 以前年度
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*,,:;F^ <=%G%V_s 30.minutes of meeting 会议纪要
O:#/To' %<MI]D 31.business risks 经营风险
.i1|U8" X N({-&A.N 32.appropriateness 适当性
`_OB_F 5-:H 33.accounting estimate 会计估计
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:DFtH13qO m>!aI?g 35.going concern assumption 持续经营假设
ceae~ e4;h*IQK 36.audit plan 审计计划
m[hHaX E4<#6q 37.significant audit areas 重点审计领域
YOUX m(CsO|pz 38.error 错误
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?8q4texf[ ogoEtKi 40.modified or additional procedures 修改或追加审计程序
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WB -'Z-8 41.misappropriation of assets 侵占资产
Kn}Y7B{ &H2j3De 42.transactions without substance 虚假交易
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Sb`SJ):x YOtzja]~ 44.the suspected noncompliance 涉嫌存在违法行为
8Y;2.Z`Rz uC2qP)m,^ 45.materialiy 重要性
AH^'E 0,6!6>BOT 46.exceed the materiality level 超过重要性水平
q'%!qa+ n.1$p 47.approach the materiality level 接近重要性水平
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H.$Y;~ {T3wOi 48.an acceptably low level 可接受水平
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'<AE%i, 5?TX.h9B4 50.misstatements or omissions 错报或漏报
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51.aggregate 总计
T^Hq 5Oy >n%ckL|rG 52.subsequent events 期后事项
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[BV{25 53.adjust the financial statements 调整财务报表
8cj}9}k Cm-dos 54.perform additional audit procedures 实施追加的审计程序
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KD'}9{F, tNxKpA |F 56.detection risk 检查风险
DOq"=R+ W&2r{kCsQ 57.inappropriate audit opinion 不适当的审计意见
\3O1o#=( TU9$5l/;g 58.material misstatement 重大的错报
z/i&Lpr: %%lJyLq'Vk 59.tolerable misstatement 可容忍错报
kuv+ TN cZAf?,>u 60.the acceptable level of detection risk 可接受的检查风险
cq8JpSB( {-yw@Kq 查看《
注会考试《审计》中的128个英文单词(二) 》
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