i.Iiwe0G (3`Q`o; 1.audit
审计 8 munw %pmowo~{ 2.attestation 鉴证
@EH:4~ 4Y5Q>2D} 3.credibility 可信赖程度
+v:t =D.M}xqo 4.audit of financial statements 财务报表
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s1! 5.agreed-upon procedures 执行商定程序
E\Hhi.- L@Fw;G|%' 6.high levels of assurance 高水平保证
L6yRN>5aE <d~P;R(@ 7.compilation 编制
Dk4Jg++ hM^#X,7 8.reliability 可靠性
2%"2~d7 ]YQ[ ) 9.relevance 相关性
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ab2 10.professional skepticism 职业谨慎
l`8S1~j vR<Y1<j 11.objectivity 客观性
.|XIF Reca5r1O 12. professional competence 专业胜任能力
+h^>?U, Qi`Lj5;\F 13.Senior/CPA-in-charge 项目经理
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q 14.audit engagement letter 业务约定书
w!o[pvyR$ /gT$ d2{ 15.recurring audit 连续审计
<CIJg* Iih~W& 16.the client 委托人
,<n >g; r=6-kC!T9 17.change
CPA 更换
注册会计师 h}fz`ti U {Y-<#U~iH 18.the existing CPA 现任注册
会计师
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%sBU ]kA0C~4 19.the successor CPA 后任注册
会计师 8B;wn<O ;$Q`JN= 20.the preceding CPA前任
注册会计师 MIvAugUOl $}&Y$w>S 21.issue the audit report 出具审计报告
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x1y#Q IMLk{y%6 22.expert 专家
WGFp<R R{GOlxKs C 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
J'9hzag ~ *RG|4# 25.assess material misstatement risks评估重大错报风险
i:W.,w%8 s>(OK.o 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
89T xd9X '"&M4.J{ 27.a general knowledge of —— 初步了解―――的情况
!Kr|04Qp#x Zyxr#:Qm 28.a more knowledge of—— 进一步了解的情况
_4F(WC co "!()yjy 29.the prior year‘s working papers 以前年度
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30.minutes of meeting 会议纪要
eS(\E0%QI [:<CgU9C 31.business risks 经营风险
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+-YMW;5 $qG;^1$ 33.accounting estimate 会计估计
!_CBf#0 v3!oY t:l 34.management representations 管理层声明
9}^nozR,I KDr?<"2L 35.going concern assumption 持续经营假设
%suSZw` rOd<nP^`\ 36.audit plan 审计计划
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w 21'I-j 37.significant audit areas 重点审计领域
X!Ag7^E !h3$C\ 38.error 错误
#DK@&Gv ,:POo^!/fT 39.fraud舞弊
+bpUb0.W 3)\jUVuj 40.modified or additional procedures 修改或追加审计程序
tY~gn|M e;L++D 41.misappropriation of assets 侵占资产
Q\.~cIw_AQ ZDEz&{3U; 42.transactions without substance 虚假交易
?'ID7mL y%%D=" 43.unusual pressures 异常压力
87WIDr }jHS 44.the suspected noncompliance 涉嫌存在违法行为
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B].V|8h iAD'MB 46.exceed the materiality level 超过重要性水平
50r3Kl0 Tbf't^Ot$ 47.approach the materiality level 接近重要性水平
w#|uR^~ Fy:CG6@X 48.an acceptably low level 可接受水平
-]yM<dP j}9][Fm1* 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
BfZAK0+*$ &V/n!|q<H 50.misstatements or omissions 错报或漏报
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er !p$HS0c 51.aggregate 总计
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52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表
..jc^'L 2ZTz{|y 54.perform additional audit procedures 实施追加的审计程序
7#/->Y .*FBr7rE\ 55.audit risk 审计风险
NGQBOV 7{jB!Xj 56.detection risk 检查风险
h-r\1{Q1] 9! 'qLO 57.inappropriate audit opinion 不适当的审计意见
^`M,ju F}9!k LR 58.material misstatement 重大的错报
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"rr.w {jz?LM 59.tolerable misstatement 可容忍错报
FuqMT` %L;z ~C 60.the acceptable level of detection risk 可接受的检查风险
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b 查看《
注会考试《审计》中的128个英文单词(二) 》
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