]4R[<<hd =+-Yxh|* 1.audit
审计 3 n'V\Hvz M7ers|&{ 2.attestation 鉴证
]%BWIqbr Nluv/?< 3.credibility 可信赖程度
@y82L8G/ uL3Eq>~x 4.audit of financial statements 财务报表
审计 ;]gP@ h/ <$ F\Nk|x 5.agreed-upon procedures 执行商定程序
YnxRg UW9?p}F 6.high levels of assurance 高水平保证
~zSCg|"r 5B&;uY 7.compilation 编制
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m: @{ 8.reliability 可靠性
FXzFHU/dP :WSDf VX 9.relevance 相关性
td4[[ / 4O;OjUI0a 10.professional skepticism 职业谨慎
2gzou|Y O~59FuL 11.objectivity 客观性
?0YCpn 7\f\!e < 12. professional competence 专业胜任能力
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uu}x@T@ ~v'3"k6 14.audit engagement letter 业务约定书
(y?ITz9 HcedE3Rg 15.recurring audit 连续审计
RjWqGr;bO {}QB|IH` 16.the client 委托人
7ULqo>j yv\#8I:qh 17.change
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ORECg) 18.the existing CPA 现任注册
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`2`\]X_A{ [74F6Qp 19.the successor CPA 后任注册
会计师 &Ch#-CUE/ NvHJ3> "% 20.the preceding CPA前任
注册会计师 zoDH` h_ F29va 21.issue the audit report 出具审计报告
0TmR/uUT o99pHW(E 22.expert 专家
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23.the board of directors 董事会
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n @?4b8" 25.assess material misstatement risks评估重大错报风险
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aB]m*~ 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~3%bJ] KAsS[ 27.a general knowledge of —— 初步了解―――的情况
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V\})3i8 MB%Q WU 29.the prior year‘s working papers 以前年度
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[tg^GOf ' ?W(6 30.minutes of meeting 会议纪要
=7m}yDs6$ Qc[3Fq,f 31.business risks 经营风险
h.!}3\Y u(OW gbA3 32.appropriateness 适当性
}g3+{\x8 q~@]W= 33.accounting estimate 会计估计
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nB }?&k a$rI 34.management representations 管理层声明
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'dp: ?-tVSRKQ 36.audit plan 审计计划
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e5.h ? dJv!Dts')C 38.error 错误
#/NS&_Ge0s r?CI)Y; 39.fraud舞弊
*26334B.R `;YU.* 40.modified or additional procedures 修改或追加审计程序
i 9g>9 gORJWQv 41.misappropriation of assets 侵占资产
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%lX%8Z$v 42.transactions without substance 虚假交易
.i^7|o: l~D N1z6` 43.unusual pressures 异常压力
wZ4tCZA ~V/?H!r'{} 44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
\}~s2Y5j tX!nsm1 46.exceed the materiality level 超过重要性水平
pA;-vMpMj VdP`a(Yd; 47.approach the materiality level 接近重要性水平
5@hNnh16 G&;j6<h l 48.an acceptably low level 可接受水平
AW#<i_Ybf d*oUfiW 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
.>wv\i[p $5L0.$Tj 50.misstatements or omissions 错报或漏报
QZX~T|Ckv Sa"9^_.2# 51.aggregate 总计
GabYfUkO A~Xq,BxCV 52.subsequent events 期后事项
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cEe?*\G ~Ph\Sbp 54.perform additional audit procedures 实施追加的审计程序
# wc \T 9S[XTU 55.audit risk 审计风险
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AN M(d6Z2ibh 57.inappropriate audit opinion 不适当的审计意见
<!pQ 'a^{=+ 58.material misstatement 重大的错报
`VQb-V ;pD)m/$h` 59.tolerable misstatement 可容忍错报
n,~;x@=5 .D4bqL 60.the acceptable level of detection risk 可接受的检查风险
ri1C-TJM) =SD\Q!fA 查看《
注会考试《审计》中的128个英文单词(二) 》
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