W=b<"z]RE s}"5uDfn1F 1.audit
审计 ;VM',40 Zx$q,Zo< 2.attestation 鉴证
d'j8P nADt8 3.credibility 可信赖程度
]j.=zQP?' 81?7u!=ic+ 4.audit of financial statements 财务报表
审计 1K(a=o[Ce UrAg*v!Qy 5.agreed-upon procedures 执行商定程序
fDe4 [QQ8 5WhR| 6.high levels of assurance 高水平保证
9gjI;*(z1 "mT95x\NA\ 7.compilation 编制
X( Q*(_ K&1o!<| 8.reliability 可靠性
KKMzhvf]# p#-ov-znp 9.relevance 相关性
RSL%< :CH*~o 10.professional skepticism 职业谨慎
r(UEPGu|~l n0nf;E 11.objectivity 客观性
38Rod]\E \=n0@1Q=> 12. professional competence 专业胜任能力
}mGOEG|F2 /48W]a}JS 13.Senior/CPA-in-charge 项目经理
Eu%19s;u 1|K>V;C 14.audit engagement letter 业务约定书
?gZJ v , $;g'z!N 15.recurring audit 连续审计
9a.r(W[9 m3|KIUP 16.the client 委托人
Y-8qAF?SJ] /t"p^9!^ 17.change
CPA 更换
注册会计师 9C$#A +~C qg7]
YT& 18.the existing CPA 现任注册
会计师
fX.V+.rj w1zI"G~4/Q 19.the successor CPA 后任注册
会计师 H<$.AC\zn R'E8>ee;^ 20.the preceding CPA前任
注册会计师 m~K[+P doR'E=Z4h 21.issue the audit report 出具审计报告
'WqSHb7 Sr7+DCr 22.expert 专家
6r"PtHr tE)%*z@<Lt 23.the board of directors 董事会
?nm:e.S+? )9,*s!)9 24.knowledge of the entity‘ s business 了解被审计单位情况
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":,HY)z 25.assess material misstatement risks评估重大错报风险
nMU#g])y) ^$][ah 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
5io7!% dEXHd@"H 27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况
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工作底稿
l+'1>T.I y$)gj4k/D 30.minutes of meeting 会议纪要
!$q1m@K1 vcB+h;x 31.business risks 经营风险
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H 32.appropriateness 适当性
vOYcS$,^X% CvpqQ7&k7 33.accounting estimate 会计估计
Ow\9vf6H ,2>:h"^ 34.management representations 管理层声明
=q|fe%# $,k SR} 35.going concern assumption 持续经营假设
=#XsY,r [5%/{W,~m 36.audit plan 审计计划
YtQKsM S(A0), 37.significant audit areas 重点审计领域
dE5DH~ldV syh0E=If_ 38.error 错误
Q6S[sTKR X7kJWX 39.fraud舞弊
ADX} l,/q#)5[ 40.modified or additional procedures 修改或追加审计程序
^v3+w"2 )!dELS\ix 41.misappropriation of assets 侵占资产
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JY$<: 42.transactions without substance 虚假交易
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@{_PO{=\C k;3P;@3,W 44.the suspected noncompliance 涉嫌存在违法行为
4qda!% :Puv8[1i 45.materialiy 重要性
mxHNK4/ c: *wev 46.exceed the materiality level 超过重要性水平
;J\{r$q %9mCgHQ9 47.approach the materiality level 接近重要性水平
P's <M n#3y2,Ml 48.an acceptably low level 可接受水平
{CH\TmSz HkvCQ H 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
M;MD-|U {(wV>Oc>Jw 50.misstatements or omissions 错报或漏报
f.jAJ; N> af{;4Cr 51.aggregate 总计
zi>f436- |iM*}Ix- 52.subsequent events 期后事项
v )7d 3:Co K# 53.adjust the financial statements 调整财务报表
J=K3S9:n]g v,>F0ofJ 54.perform additional audit procedures 实施追加的审计程序
@7lZ{jV$ !^axO 55.audit risk 审计风险
y8+?:=N. ZJ=C[s!wu 56.detection risk 检查风险
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C,PCU <q 57.inappropriate audit opinion 不适当的审计意见
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S0 d+T]EpQJ* 58.material misstatement 重大的错报
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\yG_wZs 4kXx(FE 60.the acceptable level of detection risk 可接受的检查风险
flLmZ1" kj0A%q#'} 查看《
注会考试《审计》中的128个英文单词(二) 》
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