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e*|: 1.audit
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bQ 2.attestation 鉴证
_ \4#I( :4zu. 3.credibility 可信赖程度
6]iU-k0b RyK~"CWT 4.audit of financial statements 财务报表
审计 O5r8Ghf) )l`Ks 5.agreed-upon procedures 执行商定程序
Sesdhuy.@ Z|C,HF+m. 6.high levels of assurance 高水平保证
=p4n@C a[nSUlT& 7.compilation 编制
QwX81*nx Ypzmc$Xfu 8.reliability 可靠性
wKpBH} y>=Y MD 9.relevance 相关性
y!1X3X,V ZRf9 'UwS 10.professional skepticism 职业谨慎
y^ skE{ zH~P-MqC 11.objectivity 客观性
9;LjM ~Ct }OEL] 5 12. professional competence 专业胜任能力
{?:]'c I-^sJ@V; 13.Senior/CPA-in-charge 项目经理
\H .Cmm^I dI\_I] 14.audit engagement letter 业务约定书
Z5v_- +K bdWdvd: 15.recurring audit 连续审计
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tz-~ x[lIib1s 16.the client 委托人
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CPA 更换
注册会计师 PR"x&JG@ HK :K~h 18.the existing CPA 现任注册
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会计师 Z5TA4Q+Q pG"wQ 20.the preceding CPA前任
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M=,:k$ 21.issue the audit report 出具审计报告
P-B5-Nz C"kfxpCi 22.expert 专家
QD0x^v8 [lML^CYQ 23.the board of directors 董事会
bJn&Y 9 @CRL= 24.knowledge of the entity‘ s business 了解被审计单位情况
a!bW^?PcK }kt%dDU 25.assess material misstatement risks评估重大错报风险
ZY8.p J.JD8o9sa 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
w\i]z1 Tl yyJ{~ 27.a general knowledge of —— 初步了解―――的情况
eikZ~!@ lt-3OcC 28.a more knowledge of—— 进一步了解的情况
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s``a{ HZ EHq;eF 30.minutes of meeting 会议纪要
wL~A L =7e!'cF[ 31.business risks 经营风险
9]+zZP_# <O=0 ^V 32.appropriateness 适当性
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xF"pYV 33.accounting estimate 会计估计
"y~*1kBu [_%u5sc-y 34.management representations 管理层声明
DX! dU'tj `^/8dIya 35.going concern assumption 持续经营假设
Fy\q>(v. DNZ,rL:h 36.audit plan 审计计划
Ud+,/pE>FA m7i_Iv 37.significant audit areas 重点审计领域
#C }+ B`)sc ~u 38.error 错误
d:iJUVpr tXA?[ S 39.fraud舞弊
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A2y MS#"TG/) 40.modified or additional procedures 修改或追加审计程序
1c QF(j_ "7EK{6&jQ 41.misappropriation of assets 侵占资产
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|Aa^g 42.transactions without substance 虚假交易
'y!qrmMRr tJu:N'=Dy 43.unusual pressures 异常压力
?,7!kTRH _O}U4aGMTC 44.the suspected noncompliance 涉嫌存在违法行为
i/*)1;xsk W8QP6^lY 45.materialiy 重要性
MR,I`9P e L/Kb\\f 46.exceed the materiality level 超过重要性水平
s@$0!8sxm Y [)mHs2 47.approach the materiality level 接近重要性水平
" 4#&tNQ Lk]|;F-2i 48.an acceptably low level 可接受水平
C.ynOo,W rb@[Edj 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
::{\O\w 0xDn! 50.misstatements or omissions 错报或漏报
G~C-tAB 6 8n ;#-X 51.aggregate 总计
UTE6U6 5JaLE5- 52.subsequent events 期后事项
h-"q <eY" e.L&A| 53.adjust the financial statements 调整财务报表
qbSI98rw U"|1@W# 54.perform additional audit procedures 实施追加的审计程序
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1Vc % S"z9@ 55.audit risk 审计风险
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56.detection risk 检查风险
ms Cz\8Xd x`+M#A()/ 57.inappropriate audit opinion 不适当的审计意见
$- ]G6r du}HTrsC 58.material misstatement 重大的错报
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4y}z+4 59.tolerable misstatement 可容忍错报
,F->*= y`$qcEw 60.the acceptable level of detection risk 可接受的检查风险
{q$U\y%Rq tk-)N+M. 查看《
注会考试《审计》中的128个英文单词(二) 》
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