1IQOl %C6zXiO" 1.audit
审计 Gd6 ;'ZCmY e'Us(]ZO 2.attestation 鉴证
'eDgeWt/CQ sQAc"S 3.credibility 可信赖程度
fC GDL6E G\N"rG = 4.audit of financial statements 财务报表
审计 XjZao<?u B"8JFf}"q 5.agreed-upon procedures 执行商定程序
>?W;>EUH dh;Mp E 6.high levels of assurance 高水平保证
+'j*WVE%5 ^xw [d}0S 7.compilation 编制
y7)[cvB w+9C/U;|s 8.reliability 可靠性
O;BMwg_7 y8*@dRrq 9.relevance 相关性
n+\Cw`'<H qVD!/;l 10.professional skepticism 职业谨慎
v#%>uLl [{p?BTs 11.objectivity 客观性
renmz,dJ, 7cmr
*y 12. professional competence 专业胜任能力
m)|.:sj >)J47j7{c 13.Senior/CPA-in-charge 项目经理
xDA,?i;T
0 BdB` 14.audit engagement letter 业务约定书
}Q r0T $F@L$&~ 15.recurring audit 连续审计
b|ksMB>) fo\J \ 16.the client 委托人
D*T$ v
/>^`*e_ 17.change
CPA 更换
注册会计师 xK),:+G( W3{<e" 18.the existing CPA 现任注册
会计师
?fa,[r|G Z>Kcz^a# 19.the successor CPA 后任注册
会计师 X:SzkkVl7 v>y8s&/ 20.the preceding CPA前任
注册会计师 @@{_[ir F{*9[jY 21.issue the audit report 出具审计报告
Z!RRe
]"y j&[3Be'pQ 22.expert 专家
oY2?W ( ln 23.the board of directors 董事会
COan)<Ku xL39>PB 24.knowledge of the entity‘ s business 了解被审计单位情况
4&]To@> iVpA@p 25.assess material misstatement risks评估重大错报风险
x#F
1@r8R uU[[[
LQq 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
$-fj rQ kJ#[UCqzM 27.a general knowledge of —— 初步了解―――的情况
1YIux,2\ g"Q}
h 28.a more knowledge of—— 进一步了解的情况
,LW(mdIe( cGpN4|*rQ 29.the prior year‘s working papers 以前年度
工作底稿
#}
t1 t.>te'DK/ 30.minutes of meeting 会议纪要
C?/r}ly<\ Jp.3KA> 31.business risks 经营风险
rq'##`H ,p*
ntj{ 32.appropriateness 适当性
y\|-O<8O z%}CBTm 33.accounting estimate 会计估计
9o_ g_q >G4HZE 34.management representations 管理层声明
mHI4wS>()+ 7SA-OFM 35.going concern assumption 持续经营假设
M\y~0uZ RP`GG+K 36.audit plan 审计计划
s`B
e#v &3 XFgHo 37.significant audit areas 重点审计领域
+9 16ZPk XUQW;H 38.error 错误
9
N*S-Po= j:v~MrQ7| 39.fraud舞弊
<i:*p1#Bm KB%j! ? 40.modified or additional procedures 修改或追加审计程序
W>q*.9}Y" "5o;z@(
41.misappropriation of assets 侵占资产
=q"w2b& AT%*
~tr 42.transactions without substance 虚假交易
RWh9&O:6' oRT 43.unusual pressures 异常压力
QLF,/" Wk\mgGn+ 44.the suspected noncompliance 涉嫌存在违法行为
0.J1!RIK/ Xc8= 2n 45.materialiy 重要性
To# E@Nw C;d|\[7Z 46.exceed the materiality level 超过重要性水平
$,; ;u:- (E"&UC[ 47.approach the materiality level 接近重要性水平
teq^xTUF[ 8m/FKO (r 48.an acceptably low level 可接受水平
;Ch+X$m9 Nl=m'4@` 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
RI[7M ( PmPyb>HK=P 50.misstatements or omissions 错报或漏报
ibZt2@GB)I t-*VsPy 51.aggregate 总计
pIID=8RJ. .q5J^/kr 52.subsequent events 期后事项
]^yV`
Z8 !F0rd9 53.adjust the financial statements 调整财务报表
PZ
2y9:'c| 54.perform additional audit procedures 实施追加的审计程序
ot|N;=ZKo Xk{!' 0 55.audit risk 审计风险
LPq*ZZK Cbgj@4H 56.detection risk 检查风险
L\/u}]dPQ
(*Gi~?- 57.inappropriate audit opinion 不适当的审计意见
A0cM(w{7_ ULp)T`P 58.material misstatement 重大的错报
d'N(w7-Y vh9kwJyT 59.tolerable misstatement 可容忍错报
Whv]88w{ @!z$Sp= 60.the acceptable level of detection risk 可接受的检查风险
k%EWkM)? -:)DX++ 查看《
注会考试《审计》中的128个英文单词(二) 》
J-
t=1 wb(*7 &eP: