XcoX8R%U q*lk9{> 1.audit
审计 N>3{!K>/Y: Vw w 211 2.attestation 鉴证
c<_1o!68 C2R"96M7q 3.credibility 可信赖程度
dsw^$R} =k<b* 8 4.audit of financial statements 财务报表
审计 kI`HD SHYekX 5.agreed-upon procedures 执行商定程序
7Z2D}O+ 4-[U[JJc 6.high levels of assurance 高水平保证
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q ba<#e 7.compilation 编制
e*'bY;8lo >A D!)&c 8.reliability 可靠性
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Fw[1Aa# BD]J/o 10.professional skepticism 职业谨慎
{s@!N `Zuo`GP*1 11.objectivity 客观性
P4"BX*x 5(#z)T 12. professional competence 专业胜任能力
}2LG9B% e6'0g=Y# 13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书
S".|j$ ^) s6`: 15.recurring audit 连续审计
I;jH'._k# 1sza\pR< 16.the client 委托人
;PMPXN'z6 +xIVlH9`Q 17.change
CPA 更换
注册会计师
LT{g^g a?Fz&BE 18.the existing CPA 现任注册
会计师
JT}"CuC 0o 7o;eN 19.the successor CPA 后任注册
会计师 /b{@'] uq6>K/~D 20.the preceding CPA前任
注册会计师 MA tF, 6$PQ$ 21.issue the audit report 出具审计报告
JqLPJUr %}b 22.expert 专家
xs6!NY @&HLm^j2O 23.the board of directors 董事会
*9KT@"v ) 5`^@zx 24.knowledge of the entity‘ s business 了解被审计单位情况
.vmCKZ Zu#^a|PE* 25.assess material misstatement risks评估重大错报风险
a$uDoi -;Mh|!yg 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
D {E,XOi h{yh}04P1 27.a general knowledge of —— 初步了解―――的情况
0Q> ?jO<<@*2S 28.a more knowledge of—— 进一步了解的情况
F'<XB~&o %[*_-% 29.the prior year‘s working papers 以前年度
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s#8}&2#l mtFC H 30.minutes of meeting 会议纪要
BThrv$D} }rVLWt 31.business risks 经营风险
"JF A\/DAVnI 32.appropriateness 适当性
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T#Fxj k 33.accounting estimate 会计估计
\SmYxdU'> jbOwpyH 34.management representations 管理层声明
~EDO< O>3 wMm+E "}W 35.going concern assumption 持续经营假设
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sy>qa7 29@m:=-}7 36.audit plan 审计计划
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q="CA4 37.significant audit areas 重点审计领域
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v>hc\H1P hsws7sH 39.fraud舞弊
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Ov:U3P?% tPJU,e) 41.misappropriation of assets 侵占资产
$f"Ce,f 0*OK]`9 42.transactions without substance 虚假交易
p)7U%NMc(* D#ED?Lqf 43.unusual pressures 异常压力
EffU-=?%! ;M#D*<ucI: 44.the suspected noncompliance 涉嫌存在违法行为
@!\lt$ cpq0'x\ 45.materialiy 重要性
@`sZV8 a,t]> z95 46.exceed the materiality level 超过重要性水平
"8[Vb#=*e [HRP&jr 47.approach the materiality level 接近重要性水平
OYfP!,+bn DQ6pe)E| 48.an acceptably low level 可接受水平
AdF[>Wv ]waCYrG<sY 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
v Dph}Z dBL{Mbh2Z 50.misstatements or omissions 错报或漏报
6~Zq nza^<DlS 51.aggregate 总计
7:)$oH 40LAG 52.subsequent events 期后事项
uc;,JX!bN 4y9n,~Qgw 53.adjust the financial statements 调整财务报表
SI l<\ nR?m,J 54.perform additional audit procedures 实施追加的审计程序
%X\rP, '$CJZ`nt 55.audit risk 审计风险
J@9E20$ L_YY, 56.detection risk 检查风险
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'J|yq 57.inappropriate audit opinion 不适当的审计意见
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rBnzb c:`&QDF 58.material misstatement 重大的错报
V V~Kgy 8:UV; 5@ 59.tolerable misstatement 可容忍错报
$66 DyK? N5GQ2V 60.the acceptable level of detection risk 可接受的检查风险
S$fCO$bU Z}6H529[ 查看《
注会考试《审计》中的128个英文单词(二) 》
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