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%m,Mx 1.audit
审计 lrB@n?hk ~Wjm"|c 2.attestation 鉴证
@'j=oTT SkBa- *MC 3.credibility 可信赖程度
8PB(<|}u v+f:VA 4.audit of financial statements 财务报表
审计 vpcx 1t< H !Z=}>TN 5.agreed-upon procedures 执行商定程序
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v Ic0V 6.high levels of assurance 高水平保证
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rCi7q]_ _fha9` 8.reliability 可靠性
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xCP3 r/'9@oM 9.relevance 相关性
CdgZq\ %l%5Q;t 10.professional skepticism 职业谨慎
vJVL%,7 L&ySXc= 11.objectivity 客观性
/=I&-gxC h~haA8i?{ 12. professional competence 专业胜任能力
=8O057y &54fFyJF 13.Senior/CPA-in-charge 项目经理
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2^+ 14.audit engagement letter 业务约定书
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CcUmx 15.recurring audit 连续审计
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M \9;u.&$mNB 16.the client 委托人
/Y@^B,6\ fH~InDT^ 17.change
CPA 更换
注册会计师 O9*cV3}H ?;@xAj 18.the existing CPA 现任注册
会计师
X{zg-k(@ XlIRedZ{ 19.the successor CPA 后任注册
会计师 Ug02G .WM 0x{t/ 20.the preceding CPA前任
注册会计师 z1[2.&9D- BqC, -gC 21.issue the audit report 出具审计报告
+^tq?PfE E6a$c`H@? 22.expert 专家
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v+Av: 23.the board of directors 董事会
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Q' 25.assess material misstatement risks评估重大错报风险
ofbNg_K> U;Z6o1G 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
wLwAtjW) 7uG@hL36 27.a general knowledge of —— 初步了解―――的情况
P\\4 w)C 9t@^P^}=\m 28.a more knowledge of—— 进一步了解的情况
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"}JB& z3+y|nx! 29.the prior year‘s working papers 以前年度
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oT2h'gu") # D"TY-$.= 30.minutes of meeting 会议纪要
]:`q/iS& Y: &?xR 31.business risks 经营风险
LX),oR [.4R ,[U 32.appropriateness 适当性
4DI.RK9 ppr95Y]^ 33.accounting estimate 会计估计
#g[jwl' 2|]$hjs 34.management representations 管理层声明
2%4dA$H#4w mqgA 35.going concern assumption 持续经营假设
|_L\^T|6 `:cnu; 36.audit plan 审计计划
`s#0/t (dD+?ZOO 37.significant audit areas 重点审计领域
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}6\ 38.error 错误
s\ft:a@ -=BQVJ_dK{ 39.fraud舞弊
h(]aP<49L i? 5jl&30 40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产
\Z9+U:n JU+Uzp 42.transactions without substance 虚假交易
;okFm *sK")Q4N 43.unusual pressures 异常压力
O\y#|=d qN((Xz+AZE 44.the suspected noncompliance 涉嫌存在违法行为
#4S">u t mAj 45.materialiy 重要性
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_5.. 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
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shiY8_ 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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=# tDj~+lmdN 50.misstatements or omissions 错报或漏报
_kUf[& gN#&Ag<? 51.aggregate 总计
2eErvfC[ dw{L,u`68 52.subsequent events 期后事项
vi?{H*H4c >7%Gd-;l 53.adjust the financial statements 调整财务报表
xo{3r\u?} dL;C4[(N 54.perform additional audit procedures 实施追加的审计程序
Zp'c>ty= .ko8`J%%M 55.audit risk 审计风险
*L_ +rJj, ! Ra.DSL 56.detection risk 检查风险
eytd@-7uX 1haH2F^q3 57.inappropriate audit opinion 不适当的审计意见
)IUeWR 3LXS}~& 58.material misstatement 重大的错报
~=HrD?-99p 7"}<J7"}) 59.tolerable misstatement 可容忍错报
}^r=( ;/gH6Z? 60.the acceptable level of detection risk 可接受的检查风险
^8dd W rvSYqN 查看《
注会考试《审计》中的128个英文单词(二) 》
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