^_c6Op<F ]$&N"&q 1.audit
审计 f)19sjAJk ;ZoEqMv 2.attestation 鉴证
LTw.w:"J %$[#/H7=W 3.credibility 可信赖程度
qAW?\*n5N 0Zh]n;S3m 4.audit of financial statements 财务报表
审计 D~b_nFD Ox%p"xuP, 5.agreed-upon procedures 执行商定程序
zVvL! ac!!1lwA 6.high levels of assurance 高水平保证
#?C.%kD X" Upml 7.compilation 编制
v2jpao<K `6xr:s 8.reliability 可靠性
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e2Zf X'J!.Jj 9.relevance 相关性
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jJ8 10.professional skepticism 职业谨慎
/Ref54 Q N]y.(S)y 11.objectivity 客观性
{Jc.49 He*c=^8k 12. professional competence 专业胜任能力
=/Ph]f9 @!Rklhb 13.Senior/CPA-in-charge 项目经理
)F_nK f"a `8/D$ 14.audit engagement letter 业务约定书
p(!d,YSE Ajm4q_ 15.recurring audit 连续审计
UY(\T8 "A]#KTP 16.the client 委托人
W1_.wN$,5 <DZ$"t 17.change
CPA 更换
注册会计师 TW6F9}'f& t76B0L{ 18.the existing CPA 现任注册
会计师
6d(D>a ^Lv)){t 19.the successor CPA 后任注册
会计师 iAo/Dnp2J L6./5`b
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注册会计师 h+ <Jv E N rcIZ 21.issue the audit report 出具审计报告
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Xs.@u/ }<^QW't_Y 22.expert 专家
\Oxyc}& ^^B~v<uK 23.the board of directors 董事会
8"}8Nrb0 ;;|.qgxc~ 24.knowledge of the entity‘ s business 了解被审计单位情况
C6'K)P[p .(99f#2M: 25.assess material misstatement risks评估重大错报风险
H128T8?r[ *yv@B!r 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
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~REfr}0 "hk {"0E 28.a more knowledge of—— 进一步了解的情况
JwQ/A[b (H8JV1J 29.the prior year‘s working papers 以前年度
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55FRPNx-x ( 8X^pL 30.minutes of meeting 会议纪要
Xe&p.v i5aY{3! 31.business risks 经营风险
Zs4NN2~ g`C\pdX"B 32.appropriateness 适当性
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G6dUm_iB )-X/"d 34.management representations 管理层声明
GvZ[3GT Zo,066'+[. 35.going concern assumption 持续经营假设
XZ@|(_Z S_TD o 36.audit plan 审计计划
#{?~XS |nfMoUI 37.significant audit areas 重点审计领域
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38.error 错误
;W]9DBAB CeeAw_*@ 39.fraud舞弊
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c]n"1YNm B77`azwF 41.misappropriation of assets 侵占资产
`FEa(Q+s _M+7)[xj= 42.transactions without substance 虚假交易
txvo7?Y*4 6bPl(.(3 43.unusual pressures 异常压力
)KEW`BC5T "8"aYD_ 44.the suspected noncompliance 涉嫌存在违法行为
80ox$U rzs-c ? 45.materialiy 重要性
}'*6 A +w-J;GLSy 46.exceed the materiality level 超过重要性水平
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p{}4#+-<#H 7WwE] ^M 48.an acceptably low level 可接受水平
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'7+5w 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报
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Y%eq2% ^,#my<{ 52.subsequent events 期后事项
.T)wG;+ .!Pg)| 53.adjust the financial statements 调整财务报表
Le:(;:eL>t xH&hs$= 54.perform additional audit procedures 实施追加的审计程序
I~:gi@OVV b\"w/'XX 55.audit risk 审计风险
zgH(/@P V$sY3,J7A% 56.detection risk 检查风险
@Ns[qn;9 WN<g _8QR 57.inappropriate audit opinion 不适当的审计意见
.r2*tB). *yaS^k\ 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
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; &w#! 60.the acceptable level of detection risk 可接受的检查风险
tc<uS%XT4^ vbVOWX6 查看《
注会考试《审计》中的128个英文单词(二) 》
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