=4d (b ; fnx-s{c? 1.audit
审计 o1nURJ! O-)-YVU 2.attestation 鉴证
tTd\| ){jla,[ 3.credibility 可信赖程度
">?vir^ <nEi<iAY>U 4.audit of financial statements 财务报表
审计 hY`\&@ Fl(T\-Eu 5.agreed-upon procedures 执行商定程序
E7-@&=]v iR"N13 6.high levels of assurance 高水平保证
9@+5LZR Z|}G6]h 7.compilation 编制
w3jO6*_ M QeF3qXI 8.reliability 可靠性
"`N-* ;*W $1SUU F\. 9.relevance 相关性
uwlr9nB ||yzt!n 10.professional skepticism 职业谨慎
I-OJVZ( V jt+iv*2N> 11.objectivity 客观性
e}1uz3Rh YuB+k^ 12. professional competence 专业胜任能力
6;b~Ht ;;&}5jcV 13.Senior/CPA-in-charge 项目经理
<$JaWL EqI(|bFwy 14.audit engagement letter 业务约定书
F2X0%te [z7bixN 15.recurring audit 连续审计
0Won9P rj!0GI 16.the client 委托人
o6 $4/I EYA,hc 17.change
CPA 更换
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PK (Cqn6dWK 18.the existing CPA 现任注册
会计师
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nkM B#9{-t3Vf 19.the successor CPA 后任注册
会计师 =hl }.p _YRE (YZ/ 20.the preceding CPA前任
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!oYehj 5atYOep 21.issue the audit report 出具审计报告
5ZBKRu .9.2Be 22.expert 专家
Nz)l<S9> 3po:xMY 23.the board of directors 董事会
Ha)ANAD n?V+dC=F} 24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险
tsk)zP,< ^Ox3XC 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
qgrg CJ =9T$Gr 27.a general knowledge of —— 初步了解―――的情况
}u1O#L}F5 &4_qF^9J 28.a more knowledge of—— 进一步了解的情况
Dl}$pN {AQ=<RDRF 29.the prior year‘s working papers 以前年度
工作底稿
dUsxvho o6p98Dpg 30.minutes of meeting 会议纪要
]LM-@G+Jz G+F:99A 31.business risks 经营风险
P~ &$l2 YID4w7| 32.appropriateness 适当性
N?.%?0l p'om- 33.accounting estimate 会计估计
C"{k7yT 5scEc,JCi 34.management representations 管理层声明
V(E/'DR $cZUM}@ 35.going concern assumption 持续经营假设
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^4o;$u4R dh $bfAb 38.error 错误
XO'l Nb. 2;?I>~ 39.fraud舞弊
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%KuNy{ 40.modified or additional procedures 修改或追加审计程序
c;'[W60 Sr?#S 41.misappropriation of assets 侵占资产
Y5j]Z^^v z0do;_x]E 42.transactions without substance 虚假交易
=yy5D$\ \W`w` o 43.unusual pressures 异常压力
KSrx[q =J~ x 44.the suspected noncompliance 涉嫌存在违法行为
^k\e8F/ jkvgoxY 45.materialiy 重要性
RH|XxH* 7t*"%]o 46.exceed the materiality level 超过重要性水平
/Js7`r=Rx ~_!F01s 47.approach the materiality level 接近重要性水平
r4#o+qE cA:*V|YV` 48.an acceptably low level 可接受水平
NhYLtw^u h3;bxq!q 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
YSe.t_K2C T|6a("RL 50.misstatements or omissions 错报或漏报
%?Ev|:i`@ =*LS%WI 51.aggregate 总计
,#kIr Q0ON9gqqv 52.subsequent events 期后事项
piZJJYv t jNC4_q& 53.adjust the financial statements 调整财务报表
E^SH\5B Pp5^@A 54.perform additional audit procedures 实施追加的审计程序
)[|3ZP` GbaEgA'fa 55.audit risk 审计风险
N~xLu8, qZA).12qS 56.detection risk 检查风险
bv*,#Qm LoGVwRmoC 57.inappropriate audit opinion 不适当的审计意见
r#B+(X7LM 9\DQ>V TQ 58.material misstatement 重大的错报
_zwUE `{xNXH]@ 59.tolerable misstatement 可容忍错报
J":,Vd!*- t0T"@t#c 60.the acceptable level of detection risk 可接受的检查风险
6efnxxY}sa Z LD}a:s 查看《
注会考试《审计》中的128个英文单词(二) 》
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