L|;sB=$'{ Lf%}\0: 1.audit
审计 mHJGpJ=a- &5[+p{2 2.attestation 鉴证
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KrQ,L 3.credibility 可信赖程度
r`RLDN!` Y]5MM:mI 4.audit of financial statements 财务报表
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I?Sc 5.agreed-upon procedures 执行商定程序
.C5JQO $D D esy3 6.high levels of assurance 高水平保证
~dP\0x0AB @gM}&G08 7.compilation 编制
fr$6&HDZ9 'tU \~3k 8.reliability 可靠性
(.L?sDQ</z \+0l#t$ 9.relevance 相关性
a`?Vc}& koE]\B2A6 10.professional skepticism 职业谨慎
.MID)PY- A>HCX 4i 11.objectivity 客观性
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sE;p- 12. professional competence 专业胜任能力
mAJ'>^`^ @2-;,VL3 13.Senior/CPA-in-charge 项目经理
?IoA;GBg c~OvoTF, 14.audit engagement letter 业务约定书
<=w!: .])X.7@x 15.recurring audit 连续审计
:uC9 #H"b @ `mke4>_ 16.the client 委托人
)r)ZmS5O !,]c}Y{i 17.change
CPA 更换
注册会计师 -(ST /E i e5p 18.the existing CPA 现任注册
会计师
og&h$<uOZt d\tY-X3 19.the successor CPA 后任注册
会计师 ZPz=\^ ]!a?Lr 20.the preceding CPA前任
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&;f(Y 21.issue the audit report 出具审计报告
Pf?15POg&B aygK$.wos 22.expert 专家
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XD_!5+\H1 _={mKKoHs 25.assess material misstatement risks评估重大错报风险
\=&Z_6Mu >l=^3B,j 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
2~B5?(g QXl~a%lB 27.a general knowledge of —— 初步了解―――的情况
6\-u:dvGI? m&be55M; 28.a more knowledge of—— 进一步了解的情况
U}5]Vm$] {LCKt/Z>P 29.the prior year‘s working papers 以前年度
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DZEq(>mn 5@I/+D 30.minutes of meeting 会议纪要
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q elvK* 32.appropriateness 适当性
^D9w=f#a jc#gn&4C 33.accounting estimate 会计估计
LB}J7yEQvj &!M6{O=~ 34.management representations 管理层声明
H\9ePo\b~ ~C3Ada@4 35.going concern assumption 持续经营假设
GxC\Nj# ziM@@$.F 36.audit plan 审计计划
?|!m uss!E!_%, 37.significant audit areas 重点审计领域
t%f>*}*P* P 6=5:-Hh 38.error 错误
FT J{ vGI)c&C> 39.fraud舞弊
AI9922}* L 7LUy$M-< 40.modified or additional procedures 修改或追加审计程序
W ,v0~ kX:1=+{xg 41.misappropriation of assets 侵占资产
[~`p~@\+ =U8+1b 42.transactions without substance 虚假交易
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lt pqju@FD* 43.unusual pressures 异常压力
N%e^2O) ,pQ[e$u1 44.the suspected noncompliance 涉嫌存在违法行为
}"v#_vJfz7 CteNJBm 45.materialiy 重要性
bMv[.Z@v( 'R42N3|F 46.exceed the materiality level 超过重要性水平
aMJ2bu Q|2*V1"r<2 47.approach the materiality level 接近重要性水平
A0v@L6m-O kr!>rqN5 48.an acceptably low level 可接受水平
yF+mJ >kj L&uPNcZ`- 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
6Lg#co}9 hPCSAo!| 50.misstatements or omissions 错报或漏报
vmo! ;z+}|>! 51.aggregate 总计
IH5^M74b -mLu!32I< 52.subsequent events 期后事项
:lmimAMt s;]"LD@ 53.adjust the financial statements 调整财务报表
CUBL/U\= +~M.VsX 54.perform additional audit procedures 实施追加的审计程序
%dhrXK5 %e|UA-( 55.audit risk 审计风险
%*IH~/Ld;] JRAU|gr 56.detection risk 检查风险
B8!$?1*^a +$/NTUOP 57.inappropriate audit opinion 不适当的审计意见
G9K& }_, !X-ThKEq 58.material misstatement 重大的错报
<DII%7q,6/ ;<xPzf 59.tolerable misstatement 可容忍错报
4\uq$.f- ,Z7Ky*<j 60.the acceptable level of detection risk 可接受的检查风险
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eGlI6 查看《
注会考试《审计》中的128个英文单词(二) 》
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