bnD>/z]E 7:x.08 1.audit
审计 %3xH<$Gq5 =b`>ggw# 2.attestation 鉴证
'd(}bYr) R0. `2= 3.credibility 可信赖程度
kdxs{b"t lJ7k4ua\ 4.audit of financial statements 财务报表
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aF 5.agreed-upon procedures 执行商定程序
,j&o H$mW Ij=hmTl{P 6.high levels of assurance 高水平保证
zw5EaY *:\QD 8 ^ 7.compilation 编制
F<'g6f &]#D`u 8.reliability 可靠性
X+&@$v1 PCw.NJd$ 9.relevance 相关性
`awk@ yD(/y"P,9 10.professional skepticism 职业谨慎
^gb2=gWZ< Xj!0jF33 11.objectivity 客观性
/3Se*"u {_k 6 t 12. professional competence 专业胜任能力
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\% ?\c*DNM' 13.Senior/CPA-in-charge 项目经理
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ojv 14.audit engagement letter 业务约定书
_e`b^_ _^SNI ~ 15.recurring audit 连续审计
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#EmZ{* (%I`EAR 18.the existing CPA 现任注册
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|W#^L`!G oxGOn(' 19.the successor CPA 后任注册
会计师 W:9L!+m^ -O(.J'=8 20.the preceding CPA前任
注册会计师 +d#ZSNu/ yP-.8[; 21.issue the audit report 出具审计报告
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Cs*u{O VK$+Nm) 24.knowledge of the entity‘ s business 了解被审计单位情况
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` \J1Jn~ 25.assess material misstatement risks评估重大错报风险
Xq J@NgsY (_-zm)F7 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
(U|W=@8` #>>-:?X 27.a general knowledge of —— 初步了解―――的情况
T_B$ ~G"6^C:x 28.a more knowledge of—— 进一步了解的情况
!FO||z(vb y;Dw%m 29.the prior year‘s working papers 以前年度
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u1>| 2D @-u/('vpB 30.minutes of meeting 会议纪要
nwV\[E r!#a. 31.business risks 经营风险
8[zP2L!- AZtZa'hbkQ 32.appropriateness 适当性
j_ :4_zdBy /4=O^; 33.accounting estimate 会计估计
Zkxt>%20~ =\_MJ?A$ 34.management representations 管理层声明
TQnMPELh" "CLd_H*)c 35.going concern assumption 持续经营假设
#<!oA1MH4 [g<6i.<I 36.audit plan 审计计划
30F&FTW lfWxdi 37.significant audit areas 重点审计领域
*a+~bX)18 <EpP; 38.error 错误
SDJAk&Z}R !@ bN 39.fraud舞弊
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eEH5J 40.modified or additional procedures 修改或追加审计程序
Af *^u|# #ljfcQm 41.misappropriation of assets 侵占资产
Pk*EnA) WXXLD:gxI 42.transactions without substance 虚假交易
J^1w& 40 Oja)J-QXb 43.unusual pressures 异常压力
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c< \:lhl >mh:OJH45 45.materialiy 重要性
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|4wVWJ7 46.exceed the materiality level 超过重要性水平
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n_ )LH nDx 47.approach the materiality level 接近重要性水平
"1`c^ rXfQ_ 48.an acceptably low level 可接受水平
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spn1Ji :^?ZVi59j 50.misstatements or omissions 错报或漏报
SAXjB;VH6 qTiX;e\W 51.aggregate 总计
30[?XVI& QJ pUk%Wj 52.subsequent events 期后事项
1kTJMtZG~ ^9"|tWf6O 53.adjust the financial statements 调整财务报表
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$NJi]g|<3 -zMXc"'C^k 55.audit risk 审计风险
J&Le*R' "S)4Cjk 56.detection risk 检查风险
'{U56^b] O,: en t| 57.inappropriate audit opinion 不适当的审计意见
i>0I '~V R}Z"Yxx 58.material misstatement 重大的错报
aI+:rk^ 8|V6Rg A% 59.tolerable misstatement 可容忍错报
RR^I*kRH --.: eFE/ 60.the acceptable level of detection risk 可接受的检查风险
\asF~P ToDN^qE+ 查看《
注会考试《审计》中的128个英文单词(二) 》
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