[Q+k2J_h C]p@7"l 1.audit
审计 -n8d#Qm) hD=.rDvO 2.attestation 鉴证
Uo71C 4ev J#t-."f6^ 3.credibility 可信赖程度
[dAQrou6P sM+~x<}0 4.audit of financial statements 财务报表
审计 '%82pZ,? J\P6 5.agreed-upon procedures 执行商定程序
:AS`1\ C N<1+aL\ 6.high levels of assurance 高水平保证
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X$s] 7.compilation 编制
`CI_zc=jx R<U]"4CBx 8.reliability 可靠性
le]~Cy0 (|F.3~Amq 9.relevance 相关性
2j}DI"|h rlD!%gG2x 10.professional skepticism 职业谨慎
&a;?o~%*]i JJM<ywPGp 11.objectivity 客观性
Px&_6}YWy X\/M(byn 12. professional competence 专业胜任能力
r*]pL< >=|p30\b 13.Senior/CPA-in-charge 项目经理
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q8~# 14.audit engagement letter 业务约定书
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r5Tdp)S 15.recurring audit 连续审计
ykx^RmD`~ *67K_<bp] 16.the client 委托人
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R_W a5GLbanF 17.change
CPA 更换
注册会计师 EG;E !0 3TH?7wi 18.the existing CPA 现任注册
会计师
10i$ b<O !TJ,:c]4{! 19.the successor CPA 后任注册
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20.the preceding CPA前任
注册会计师 mr^3Y8$s 94?WL 21.issue the audit report 出具审计报告
p*&0d@'r o]Rlivahm 22.expert 专家
G %6P`: u}gavG l 23.the board of directors 董事会
BUJ\[/ weSq|f 24.knowledge of the entity‘ s business 了解被审计单位情况
Ph1XI&us9 L]|mWyzT 25.assess material misstatement risks评估重大错报风险
#F.jf2h@ ^w.hI5ua) 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
iBd6&?E?< Z(T{K\)uN 27.a general knowledge of —— 初步了解―――的情况
<"J]u@| *L$2M?xkY 28.a more knowledge of—— 进一步了解的情况
]MV8rC[\ N);w~)MYh 29.the prior year‘s working papers 以前年度
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0(D^NtB7 hd(FOKOP 31.business risks 经营风险
q8?kBKP |zYOCDFf 32.appropriateness 适当性
n%s%i-[5B UtQey ;w 33.accounting estimate 会计估计
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9t7y 34.management representations 管理层声明
Jpj=d@Of70 `t&{^ a&Y" 35.going concern assumption 持续经营假设
6!ve6ZB[p Z[oEW>_A 36.audit plan 审计计划
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^Tm`motzh 37.significant audit areas 重点审计领域
]R#:Bq!F \=AA,Il 38.error 错误
(~=.[Y QEhn 39.fraud舞弊
ttzNv>L, tcuwGs>_ 40.modified or additional procedures 修改或追加审计程序
4hL%J=0: hm`=wceK 41.misappropriation of assets 侵占资产
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CWn\KR CJBf5I3 43.unusual pressures 异常压力
N1c=cZDV _\ToA9 m 44.the suspected noncompliance 涉嫌存在违法行为
,50 $*fJKR_N 45.materialiy 重要性
8Xotly CubQ6@, 46.exceed the materiality level 超过重要性水平
`p\=NP!n <(L@@.87R 47.approach the materiality level 接近重要性水平
4wl1hp>, 5ilGWkb`'X 48.an acceptably low level 可接受水平
(^d7K:-' L*(9Hti 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
/kW Z 8Z 9-KhJq% 50.misstatements or omissions 错报或漏报
{^VtD `@~e<s`j 51.aggregate 总计
sgX!4wG&Z ~[g(@Xt 52.subsequent events 期后事项
`>g G"1,] :v&[! 53.adjust the financial statements 调整财务报表
8M,*w6P rs&]46i/p 54.perform additional audit procedures 实施追加的审计程序
Dqx#i-L23 9%/hoA) 55.audit risk 审计风险
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zfIo]M` &L;ocd$ 57.inappropriate audit opinion 不适当的审计意见
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Ott6y ?+yr7_f3* 59.tolerable misstatement 可容忍错报
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w^(3& 60.the acceptable level of detection risk 可接受的检查风险
8Bf> BG>Y[u\N 查看《
注会考试《审计》中的128个英文单词(二) 》
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