pG yRX_; YB!!/ SX4 1.audit
审计 ia{kab|_5 %`\]Y']R 2.attestation 鉴证
H^(L90 F>Jg~ FD* 3.credibility 可信赖程度
womq^h6 cH"@d^"+q| 4.audit of financial statements 财务报表
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vm, I6dm@{/:> 5.agreed-upon procedures 执行商定程序
it}-^3AM =MSu3<y, 6.high levels of assurance 高水平保证
{yq8<? k/`i6%F#m 7.compilation 编制
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h5onRa*7 XVUf,N, 9.relevance 相关性
{'~sS %W;u}` 10.professional skepticism 职业谨慎
h([0,:\ :XS"#^aJ 11.objectivity 客观性
I'IB_YRL4 R;THA! 12. professional competence 专业胜任能力
`"Dy%&U u%opY<h 13.Senior/CPA-in-charge 项目经理
|~NeB"l{ @hT;Bo2G] 14.audit engagement letter 业务约定书
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|R~;&x: 15.recurring audit 连续审计
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16.the client 委托人
O,9X8$5H-a ^Kw(&v 17.change
CPA 更换
注册会计师 D8/sz`N7Q faVS2TN4 18.the existing CPA 现任注册
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?UK:sF|(O d| \#?W& 19.the successor CPA 后任注册
会计师 tc/ jY]'32 #NF+UJYJ&' 20.the preceding CPA前任
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R0 n4*'B* 21.issue the audit report 出具审计报告
`Kp}s< @Z2/9K%1' 22.expert 专家
Mcb<[~m w4}(Ab<Y 23.the board of directors 董事会
R6Pz#`n wea\8[U3" 24.knowledge of the entity‘ s business 了解被审计单位情况
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7QVu8 25.assess material misstatement risks评估重大错报风险
~%G Ssm\J ddMM74 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
v<fWc971 Ja=N@&Z# 27.a general knowledge of —— 初步了解―――的情况
:wCC^Y] )fR1n}# 28.a more knowledge of—— 进一步了解的情况
gD40y\9r <w11nB) 29.the prior year‘s working papers 以前年度
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g{&PrE'e9 /2'c> 30.minutes of meeting 会议纪要
I)uASfT$ A?V<l<EAm 31.business risks 经营风险
s.ey!ew Sh47c4{ 32.appropriateness 适当性
h=mv9=x Oi#k:vq4 33.accounting estimate 会计估计
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}8C %w%zv2d 34.management representations 管理层声明
WFks|D:sB oG9SO^v_ 35.going concern assumption 持续经营假设
u"joCZ7`kG [ 1D)$" 36.audit plan 审计计划
8Nv-/VQ/b CCwK8`% 37.significant audit areas 重点审计领域
$pJ3xp& l?N`V2SuR 38.error 错误
^f"&}%" M m&{rBz0 39.fraud舞弊
<m9JXO:5 s-o~@(r6 40.modified or additional procedures 修改或追加审计程序
F6h/0i _"`/^L`Q? 41.misappropriation of assets 侵占资产
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@Y6hO 42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
_4De!q0( -kt1t@O 44.the suspected noncompliance 涉嫌存在违法行为
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5"]aZMua |Yg}WHm 46.exceed the materiality level 超过重要性水平
KN|'|2/| csm?oU niz 47.approach the materiality level 接近重要性水平
P}b Dn; K T"h74@ 48.an acceptably low level 可接受水平
J\9jsx!WQ e1Dj0s?i~K 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
7E@$}&E :K5V/-[|V1 50.misstatements or omissions 错报或漏报
rUhWZta ],WwqD= 51.aggregate 总计
1Z=;Uy\ I%C]>ZZh 52.subsequent events 期后事项
([E#zrz% YlxUx 53.adjust the financial statements 调整财务报表
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E%KC'TN^D 54.perform additional audit procedures 实施追加的审计程序
ei(|5h F12S(5Z0% 55.audit risk 审计风险
B&to&|jf sT@u3^> 56.detection risk 检查风险
Hd96[Uo $=X!nQ& Z| 57.inappropriate audit opinion 不适当的审计意见
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Ul7,k\q@ Z{j!s6Y@{ 59.tolerable misstatement 可容忍错报
7 B4w.P,B Tm'l N5}&9 60.the acceptable level of detection risk 可接受的检查风险
z0FR33- dpl"}+ 查看《
注会考试《审计》中的128个英文单词(二) 》
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