]\_4r)cN<n DH9?~| 1.audit
审计 E3gQ`+wNg? Q0 ^?jh 2.attestation 鉴证
D!@c,H +:Y6O'h. 3.credibility 可信赖程度
Zmp ^!|=X! q-!m|<Z 4.audit of financial statements 财务报表
审计 "arbUX~d ](a<b@p 5.agreed-upon procedures 执行商定程序
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o' 6.high levels of assurance 高水平保证
a{-}8f6 `Zk?.1*2/ 7.compilation 编制
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^(6.M\Q 8.reliability 可靠性
\,_%e[g49 9^aMmN&6N2 9.relevance 相关性
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8 10.professional skepticism 职业谨慎
8<g5.$xyz S&QZ"4jq 11.objectivity 客观性
^c!Hur6) M&>Z[o 12. professional competence 专业胜任能力
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"0)wJ 13.Senior/CPA-in-charge 项目经理
7Y$p3]0e+ 9pk<=F 14.audit engagement letter 业务约定书
QGYmQ9m{kL k|g~xmI; 15.recurring audit 连续审计
K(Cv9YQ aIm\tPbb 16.the client 委托人
IRcZyry 4K4?Q+? 17.change
CPA 更换
注册会计师 YxsWY7J ,Z52dggD 18.the existing CPA 现任注册
会计师
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F I> #PFf`7b,z 19.the successor CPA 后任注册
会计师 v4 c_UFEh< p~M^' k=d 20.the preceding CPA前任
注册会计师 p'_*>%4~ /gPn2e; 21.issue the audit report 出具审计报告
8WaVs 6 <)"Mi}Q[)p 22.expert 专家
fc&4e:Ve !rwv~9I 23.the board of directors 董事会
Z!ub`coV[ ;up89a-,9 24.knowledge of the entity‘ s business 了解被审计单位情况
)TP7gLv=b :.Np7[~{ 25.assess material misstatement risks评估重大错报风险
v_oNM5w Blf;_e~=[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
}t]CDa_n CjykM]) 27.a general knowledge of —— 初步了解―――的情况
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4>=# K72U0}$B 28.a more knowledge of—— 进一步了解的情况
a[t2TjB N|8TE7- F| 29.the prior year‘s working papers 以前年度
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RELLQpz3 30.minutes of meeting 会议纪要
3VKArv- X_"TG;*$ 31.business risks 经营风险
s_VP(Fe@K UB=I> 32.appropriateness 适当性
\/'u(|G mO]>(^c 33.accounting estimate 会计估计
A-4\;[P\ friNo^v& 34.management representations 管理层声明
dRt]9gIsx R`A@F2 35.going concern assumption 持续经营假设
{3!v<CY' qifX7AXHr 36.audit plan 审计计划
8g&uCv/Uk @R>J\> 37.significant audit areas 重点审计领域
W}nD#9tL p)Z$q2L 38.error 错误
C:z K{+ sy#CR4X 39.fraud舞弊
vMDV%E S1t vJ }^p} 40.modified or additional procedures 修改或追加审计程序
jsc1B =A04E 41.misappropriation of assets 侵占资产
L)J0TSh *N<~"D 42.transactions without substance 虚假交易
(B]rINY| 9>\s81^ 43.unusual pressures 异常压力
1Y\g{A" 27G6C`} 44.the suspected noncompliance 涉嫌存在违法行为
wjQu3 ,Cj '$;S?6$eW 45.materialiy 重要性
j8L!miv6 -dZ7;n5&_ 46.exceed the materiality level 超过重要性水平
jL>IX`,+6 Tf<1Z{9 47.approach the materiality level 接近重要性水平
t|%wVj?_ gI<TfcC 48.an acceptably low level 可接受水平
PiP\T.XANa ; Sq_DP1W 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
PW~+=, YrL:!\p. 50.misstatements or omissions 错报或漏报
STL&ZO -y)ij``VY 51.aggregate 总计
v:nm#P%P 5iwJdm 52.subsequent events 期后事项
u4, p.mZtb AK} wSXF 53.adjust the financial statements 调整财务报表
d.3-@^P |Xlpgdiu 54.perform additional audit procedures 实施追加的审计程序
aI{Ehbf= 6DD"Asi+ 55.audit risk 审计风险
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N+_C 56.detection risk 检查风险
bF0y` yL7D;<!S& 57.inappropriate audit opinion 不适当的审计意见
7H %>\^A^ Om,+59ua* 58.material misstatement 重大的错报
esIEi!d /ZUKt 59.tolerable misstatement 可容忍错报
nm_]2z O ?<STt 9 60.the acceptable level of detection risk 可接受的检查风险
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PjTR rzsb( 查看《
注会考试《审计》中的128个英文单词(二) 》
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