Qj~0vx! CfAqMH*ip 1.audit
审计 cGDA0#r fAK 2.attestation 鉴证
e1#}/U Kfi A 7W 3.credibility 可信赖程度
W^x[maz >2rFURcD 4.audit of financial statements 财务报表
审计 a36<S0R P_;oSN|> 5.agreed-upon procedures 执行商定程序
nL$tXm-x `4o;Lz~ 6.high levels of assurance 高水平保证
Gp14; # a3Q<%V 7.compilation 编制
OygYP Og["X0j 8.reliability 可靠性
,Ubnz Djzb#M'm 9.relevance 相关性
\ l:n ]Kf HuYjM 10.professional skepticism 职业谨慎
FvkKM+?F 3K'3Xp@A 11.objectivity 客观性
ZE :oK NT/}}vES 12. professional competence 专业胜任能力
'?d[ ip 1F=x~FMvY 13.Senior/CPA-in-charge 项目经理
ELm# mr*zl* 14.audit engagement letter 业务约定书
`@ObM[0p( T57S!CJ^$5 15.recurring audit 连续审计
Nb$ )YMbA %VdJ<=@ 16.the client 委托人
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CPA 更换
注册会计师 Z/0M9 Q% a+X X?uN{ 18.the existing CPA 现任注册
会计师
+"C0de |- xGA%/dy,; 19.the successor CPA 后任注册
会计师 &1I0i[R 4-TM3Cw`d& 20.the preceding CPA前任
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LxQ 21.issue the audit report 出具审计报告
rlds-j'' ^ PD a 22.expert 专家
|OC6yN *P) # OJD<=") 23.the board of directors 董事会
=.uE(L`]NA ]6%| L 24.knowledge of the entity‘ s business 了解被审计单位情况
X<1# )xC FNUue 25.assess material misstatement risks评估重大错报风险
)'qZ6% 4g6d6~098; 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
lAoH@+dyA+ E)`+ 1j 27.a general knowledge of —— 初步了解―――的情况
S]<Hx_[} L:S[QwQu8 28.a more knowledge of—— 进一步了解的情况
6VA@ ;g0$ )37|rB E 29.the prior year‘s working papers 以前年度
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rc"Z$qU? <)rol 30.minutes of meeting 会议纪要
3c6#?<%0` ~O<Bs{8 31.business risks 经营风险
. [C~a m:'fk;khN 32.appropriateness 适当性
Jo2:0<VL FzNs >* 33.accounting estimate 会计估计
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Yf+?2 34.management representations 管理层声明
P[D^*} +4)Kc9S# 35.going concern assumption 持续经营假设
VG)kPKoi $oh}!Smt 36.audit plan 审计计划
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B[8 *c xYB 38.error 错误
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O[$&]>x]] 'H97D-86/ 40.modified or additional procedures 修改或追加审计程序
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r[HFWs )Wgh5C` 41.misappropriation of assets 侵占资产
}"A.[9 b kvKbl;< 42.transactions without substance 虚假交易
b]@^SN9 /-1[}h%U' 43.unusual pressures 异常压力
Td?a=yu:J 3PPN_Z 44.the suspected noncompliance 涉嫌存在违法行为
_},u[+ !}<Y^=" 45.materialiy 重要性
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rtC.!].;% U }xRvNz 47.approach the materiality level 接近重要性水平
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Bh<)e5lP: RP!X5 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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/djr_T 50.misstatements or omissions 错报或漏报
# sm>;+J n-0RA~5z 51.aggregate 总计
]|'Mf; UhXZ^k3 52.subsequent events 期后事项
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N"@aisi) ~}PB&`%7 54.perform additional audit procedures 实施追加的审计程序
\= =rdW- 6]1cy&SG 55.audit risk 审计风险
|]*]k`o<) iW9G0Ay 56.detection risk 检查风险
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XB 5Ay\s:hb[u 58.material misstatement 重大的错报
#Fm, mO$v %i6i.TF 59.tolerable misstatement 可容忍错报
:VGvL"Kro K`Vi5hR~c 60.the acceptable level of detection risk 可接受的检查风险
Pm*FA8 a7 G&y< lh 查看《
注会考试《审计》中的128个英文单词(二) 》
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