0rs"o-s< ,w:U#r~s" 1.audit
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DiJl 2.attestation 鉴证
!Pfr,a L2i_X@/ 3.credibility 可信赖程度
Pw`8Wj R=2FNP 4.audit of financial statements 财务报表
审计 ,G?WAOy, h_,i&d@( 5.agreed-upon procedures 执行商定程序
wc^tgE ShP^A"Do 6.high levels of assurance 高水平保证
.:%0E`E yg=q;Z>[~ 7.compilation 编制
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&*h ?ri?GmI| 8.reliability 可靠性
LxSpctiNx q01wbO3-" 9.relevance 相关性
w4{<n/" ]dmrkZz: 10.professional skepticism 职业谨慎
Ee%%d \aUC(K~o\; 11.objectivity 客观性
_FU_Ubkr o&)8o5 12. professional competence 专业胜任能力
6@F9G4<Z )e=D(qd 13.Senior/CPA-in-charge 项目经理
VSI9U3t3w Zbt.t]N 14.audit engagement letter 业务约定书
Kaqc74Mv h-K_Lr] 15.recurring audit 连续审计
-4IE]'## ND#Yenye 16.the client 委托人
SaAFz&WRl .*S#aq4S 17.change
CPA 更换
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}ad 18.the existing CPA 现任注册
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*:LK8U t[;LD_ 19.the successor CPA 后任注册
会计师 :B5Fdp3 :tB1D@Cb6 20.the preceding CPA前任
注册会计师 w3obIJm l<LP& 21.issue the audit report 出具审计报告
qHplJ " H.|#c^I 22.expert 专家
7yH"l9Z y@: h4u"3 23.the board of directors 董事会
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yh +-U- D?- 24.knowledge of the entity‘ s business 了解被审计单位情况
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v vzs)[AD 25.assess material misstatement risks评估重大错报风险
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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
vkx7paY_ n,V[eW#m'L 27.a general knowledge of —— 初步了解―――的情况
j@U]'5EVB FaQe_; 28.a more knowledge of—— 进一步了解的情况
2W96Zju\ p;59? 29.the prior year‘s working papers 以前年度
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m '|bGV t?x<g <PJ4 30.minutes of meeting 会议纪要
Sw8]EH6 :bu/^mW[ 31.business risks 经营风险
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9b 9Zt`u,; 32.appropriateness 适当性
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w! vMi;+6'n> 33.accounting estimate 会计估计
9N%We|L,c hz;G$cuEE 34.management representations 管理层声明
p$NQyS5C"S Pw7]r<Q 35.going concern assumption 持续经营假设
nQX:T;WL@ q77;ZPfs8 36.audit plan 审计计划
"3)C'WlEy/ x=hiQ>BIO0 37.significant audit areas 重点审计领域
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h5{'Q$Erl <;eW=HT+uq 39.fraud舞弊
j ^j1 o/$} 40.modified or additional procedures 修改或追加审计程序
W#4 7h7M ]Yn D 41.misappropriation of assets 侵占资产
/yDz/>ID\ w(*vj 42.transactions without substance 虚假交易
TluW-S UqFO|r"M 43.unusual pressures 异常压力
"/*\1v9 Ja7R2-0ii# 44.the suspected noncompliance 涉嫌存在违法行为
g|DF[ ENl)Ts`y 45.materialiy 重要性
]_mb7X> =r?hgGWe 46.exceed the materiality level 超过重要性水平
??-[eB. 0U(@=7V 47.approach the materiality level 接近重要性水平
^e2VE_8L ~ drS} V 48.an acceptably low level 可接受水平
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Q% _UMg[Um 50.misstatements or omissions 错报或漏报
}WC[$Y_@ [64:4/<} 51.aggregate 总计
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ExY] Sdx GfxZ'VIn 53.adjust the financial statements 调整财务报表
$-OA'QwB] >a!/QMh 54.perform additional audit procedures 实施追加的审计程序
I*:%ni2 #vz7y(v 55.audit risk 审计风险
|sJ[0z A2I9R;} 56.detection risk 检查风险
,8S/t+H ''A_[J `> 57.inappropriate audit opinion 不适当的审计意见
/kZebNf6H }Sm(]y 58.material misstatement 重大的错报
s[RAHU dc+>m,3$ 59.tolerable misstatement 可容忍错报
}/0X'o 7X`g,b! 60.the acceptable level of detection risk 可接受的检查风险
<,3a3 FZ{h?#2? 查看《
注会考试《审计》中的128个英文单词(二) 》
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