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A<[w'" 1.audit
审计 s6oIj$ 7#g<fh 2.attestation 鉴证
r6+IJxUd !:D,|k\m 3.credibility 可信赖程度
2bpFQ8q \JF 2'm\M 4.audit of financial statements 财务报表
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*MN("<A_ 5.agreed-upon procedures 执行商定程序
d^|r#"o[ XfwH1n/o# 6.high levels of assurance 高水平保证
ksqb& ux6 vXR27 7.compilation 编制
>LFj@YW_) B=i%Z_r]w 8.reliability 可靠性
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|!IXs 9.relevance 相关性
t`x_@pr /5:qS\Zl 10.professional skepticism 职业谨慎
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rIIJ1A 11.objectivity 客观性
DJH,#re> }An;)!>(nF 12. professional competence 专业胜任能力
X*M-- *0q' \Xg`@JrTM 13.Senior/CPA-in-charge 项目经理
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>( 14.audit engagement letter 业务约定书
tkhEjTZ YZ5[# E@l 15.recurring audit 连续审计
AyMbwCR"X zXeBUbVi 16.the client 委托人
C2K<CDVw IpsV4nmnz- 17.change
CPA 更换
注册会计师 d#HN'(2t /_/Z/D! 18.the existing CPA 现任注册
会计师
<Ow+LJWQK NJ!}(=1|K 19.the successor CPA 后任注册
会计师 +PHuQ toC|vn&P 20.the preceding CPA前任
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ev(E 21.issue the audit report 出具审计报告
H~ =;yy wW'.bqA 22.expert 专家
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3{y5 uulzJbV,K 23.the board of directors 董事会
L(kW] 8)&J oPN 24.knowledge of the entity‘ s business 了解被审计单位情况
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2v1dSdX,W \1#!%I=. 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
VI^~I;M^ N'0fB`:kz 27.a general knowledge of —— 初步了解―――的情况
[[8h*[: LwEc*79 28.a more knowledge of—— 进一步了解的情况
HAMps[D[ H?dEgubg7] 29.the prior year‘s working papers 以前年度
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IdX C<iOa)_@Q 30.minutes of meeting 会议纪要
AG,;1b,:81 \AB*C_Ri 31.business risks 经营风险
hUMFfc? fZJ O} 32.appropriateness 适当性
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"RgT-qG 34.management representations 管理层声明
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2 35.going concern assumption 持续经营假设
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,4V8gp 36.audit plan 审计计划
Xw9"wAj ` oXL 37.significant audit areas 重点审计领域
3 p9LVa i]n ?zWo_h 38.error 错误
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39.fraud舞弊
d`4@aoM {_*$X 40.modified or additional procedures 修改或追加审计程序
ZlsdO.G l j*J|%~ 41.misappropriation of assets 侵占资产
h2Jdcr#@FF de?lO;8 42.transactions without substance 虚假交易
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IpMZ{kJlv` ) "Toh=x] 44.the suspected noncompliance 涉嫌存在违法行为
QG=&{-I~[3 HxH=~B1"P 45.materialiy 重要性
h ^6Yjy =D~RIt/D 46.exceed the materiality level 超过重要性水平
i#y3QCNqf^ 1)f~OL8o 47.approach the materiality level 接近重要性水平
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=ds'n" (Eoji7U 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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g$ oe00b 4?^t=7N 51.aggregate 总计
tcxs%yWO1 ,o)U9< 52.subsequent events 期后事项
Q35/Sp[;x #GHLF 53.adjust the financial statements 调整财务报表
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:Gz# 4k ihJC)m`Hbl 55.audit risk 审计风险
rpT{0>5 |O]oX[~ 56.detection risk 检查风险
MrA&xM 7+I2"Hy 57.inappropriate audit opinion 不适当的审计意见
8HLcDS# ^L<*ggw 58.material misstatement 重大的错报
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<IBzh_ '.wyfS H@ 60.the acceptable level of detection risk 可接受的检查风险
~=,|dGAa$ jF\J+:5M 查看《
注会考试《审计》中的128个英文单词(二) 》
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