ud xZ0 y4t7`-,~ 1.audit
审计 @hJ%@( mL{B!Q 2.attestation 鉴证
TD'L'm|2 T*#/^%HSG 3.credibility 可信赖程度
PZE0}>z p<TpK ) 4.audit of financial statements 财务报表
审计 OTGofd2zf DF1I[b=] 5.agreed-upon procedures 执行商定程序
xIxn"^' FME3sa$ 6.high levels of assurance 高水平保证
LQtj~c>X-| B^j 7.compilation 编制
U7`A497Z m@"QDMHk. 8.reliability 可靠性
)2V: M)eO6oX| 9.relevance 相关性
g#F?!i-[F h\5OrD@L 10.professional skepticism 职业谨慎
;'5>q&[qbP LV\DBDM 11.objectivity 客观性
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`Hjmg< b4E:Wn9x 12. professional competence 专业胜任能力
3&u&x( )Y2{_ bx4" 13.Senior/CPA-in-charge 项目经理
_CW(PsfY N['qgO/ 14.audit engagement letter 业务约定书
[z9`)VIe c0%"&a1]]V 15.recurring audit 连续审计
4a'N>eDR 6^]!gR#B 16.the client 委托人
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CPA 更换
注册会计师 ^.1c{0Y^0 99:C"`E{ 18.the existing CPA 现任注册
会计师
5Yl<h)1 k`0>36 19.the successor CPA 后任注册
会计师 A D1=[I3 pPc TrN' 20.the preceding CPA前任
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*[_cqnv Qp/QaVQ+ 21.issue the audit report 出具审计报告
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:?/cPg'D vg3=8># 23.the board of directors 董事会
_59huC. p1&b!*o- & 24.knowledge of the entity‘ s business 了解被审计单位情况
t^6dzrF ^:#D0[ 25.assess material misstatement risks评估重大错报风险
.Nw=[ e6d<dXx 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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\De{9v 27.a general knowledge of —— 初步了解―――的情况
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i(iXD "br,/Dk>MX 30.minutes of meeting 会议纪要
MFb9H{LA Cq'KoN%nQ 31.business risks 经营风险
hS)'a^FV gREzZ+([ 32.appropriateness 适当性
DpUbzr41+k Qk,I^1w?7 33.accounting estimate 会计估计
Z/t+8;TMR, dYL"h.x 34.management representations 管理层声明
%d?cP}V [/Rf\T(,jn 35.going concern assumption 持续经营假设
m06ALD_ Z@3i$8 36.audit plan 审计计划
|h;0H` YhDtUt}? 37.significant audit areas 重点审计领域
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n a>GyO&+Dkg 38.error 错误
zxC#0@qX07 i70wrW#k 39.fraud舞弊
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\ [1 40.modified or additional procedures 修改或追加审计程序
i(>4wK!! 22.8PO0 41.misappropriation of assets 侵占资产
qYlhlHD go'-5in( 42.transactions without substance 虚假交易
}Q=!Y>Tc ;xzUE`uUfJ 43.unusual pressures 异常压力
,M^ P! Mz~M3$$9n 44.the suspected noncompliance 涉嫌存在违法行为
9Hf9VC3 Q0&H#xgt 45.materialiy 重要性
c.>oe*+ )i!o8YB 46.exceed the materiality level 超过重要性水平
B2C$N0R# =Ur}~w&H8 47.approach the materiality level 接近重要性水平
.=X}cJ]`[ Hm%;=`:' 48.an acceptably low level 可接受水平
.6`9H 1 P] UJ0b 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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K':K{ee> 52.subsequent events 期后事项
bO'Sgc[] G0^2Wk[ 53.adjust the financial statements 调整财务报表
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D"ND+*Q[X 7z!tKs"TMT 55.audit risk 审计风险
A-T]9f9 hvDNz"ec{ 56.detection risk 检查风险
XT@-$%u S$Q8>u6Wk 57.inappropriate audit opinion 不适当的审计意见
&?*V0luP) c@/(B:@ 58.material misstatement 重大的错报
?34 e- BV>\ McI+ 59.tolerable misstatement 可容忍错报
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2\7`/,U6 W!?7D0q 查看《
注会考试《审计》中的128个英文单词(二) 》
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