\y[Bu^tk fV*}c` 1.audit
审计 c]e`m6 r>E\Cco 2.attestation 鉴证
%A8Pkr<&E W)|c[Q\ 3.credibility 可信赖程度
lj4%(rB= \5t`p67Ve_ 4.audit of financial statements 财务报表
审计 } /[_ "3\oQvi. 5.agreed-upon procedures 执行商定程序
t'dHCp} ? 7/W> 6.high levels of assurance 高水平保证
||yXp2 -)4uYK* 7.compilation 编制
f3/SO+Me} a#YuKh? 8.reliability 可靠性
6 #-6Bh)>4 '$n:CNha 9.relevance 相关性
P/C&R-{') *^X#Eb 10.professional skepticism 职业谨慎
C usVW |sA4:Aq 11.objectivity 客观性
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12. professional competence 专业胜任能力
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SY 13.Senior/CPA-in-charge 项目经理
+fC#2%VnU IRlN++I! 14.audit engagement letter 业务约定书
o G(0i <sgZ3*,A 15.recurring audit 连续审计
9BqQ^`bu ?(fQ<i n 16.the client 委托人
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Z49>Y h9w@oRp`~ 17.change
CPA 更换
注册会计师 G/NTe X!,#'&p& 18.the existing CPA 现任注册
会计师
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t9?R/:B% 19.the successor CPA 后任注册
会计师 3DxZ#/! hZp=BM"bJ 20.the preceding CPA前任
注册会计师 <^CYxy C$$"{FfgU" 21.issue the audit report 出具审计报告
,:v.L}+Z /d{glOk 22.expert 专家
TrSN00 ATKYjhc _ 23.the board of directors 董事会
Bv2z4D4f+ kb/|;! 24.knowledge of the entity‘ s business 了解被审计单位情况
M3DxapG IW5*9)N? 25.assess material misstatement risks评估重大错报风险
`V]egdO }s`jl``PM 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
C_;HaQiu Am>_4 27.a general knowledge of —— 初步了解―――的情况
% MfGVx}nG e*Uz#w: 28.a more knowledge of—— 进一步了解的情况
RnMB Gxa a/`c ef 29.the prior year‘s working papers 以前年度
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E9yFREvQc n%83jep9 30.minutes of meeting 会议纪要
@?<N +qdH> Iq4 Kgc 31.business risks 经营风险
0MwG}|RC >/7KL2* 32.appropriateness 适当性
T^/Gj|N* gGtep*k 33.accounting estimate 会计估计
9F2w.(m PWf{aHsr 34.management representations 管理层声明
{toyQ)C7 el <<D 35.going concern assumption 持续经营假设
q`/amI0 J>HLQP 36.audit plan 审计计划
O, bfdc[g4 uB5h9&57 37.significant audit areas 重点审计领域
LP5eFl`|T >u BV 38.error 错误
@D.R0uM ;whFaQi 4 39.fraud舞弊
5;3c< A2g"=x[1@K 40.modified or additional procedures 修改或追加审计程序
5]4<!m tz\+'6NpOb 41.misappropriation of assets 侵占资产
$$2S*qY xm%[}Dt] 42.transactions without substance 虚假交易
$\YLmG ;4-pupK~% 43.unusual pressures 异常压力
"TBQNWZ ~pd1) 44.the suspected noncompliance 涉嫌存在违法行为
gFWEodx,9 9B!im\]O 45.materialiy 重要性
9#Aipu\ 68&6J's; 46.exceed the materiality level 超过重要性水平
0[Xt,~ L|]w3}ZT@ 47.approach the materiality level 接近重要性水平
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-1sJ G+#| )V 48.an acceptably low level 可接受水平
&xGfkCP.] yNhscAMNn 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
`}k&HRn ps!5HZ2: 50.misstatements or omissions 错报或漏报
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dI#8CO Ckl7rpY+ 52.subsequent events 期后事项
RvyBg:Aj5 \p>]G[g 53.adjust the financial statements 调整财务报表
an$]IN a`EGx{q( 54.perform additional audit procedures 实施追加的审计程序
AhbT/ Kc JP^ 55.audit risk 审计风险
bMqu5G_q xY\*L:TwW 56.detection risk 检查风险
zJG x5JC CfkNy[}= 57.inappropriate audit opinion 不适当的审计意见
5O;a/q8" BDRYip[Sa 58.material misstatement 重大的错报
|g?/~%7 rB.=f[aX[ 59.tolerable misstatement 可容忍错报
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ctc`^#q )F%wwc^r 查看《
注会考试《审计》中的128个英文单词(二) 》
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