*|OUd7P:hU gI/SA 1.audit
审计 p4uN+D`.U s54AM]a{j 2.attestation 鉴证
8/@*6J "
1h~P, 3.credibility 可信赖程度
1()pKBHf l!<(}?u9 4.audit of financial statements 财务报表
审计 m~tv{#Y <uImZC 5.agreed-upon procedures 执行商定程序
MKh}2B#S b y$S#ef 6.high levels of assurance 高水平保证
TU1W!=Z h
^Wm03w 7.compilation 编制
:j[= -sx=1+\nf 8.reliability 可靠性
a|ZJzuqo *|,ye5" 9.relevance 相关性
WtlLqD!_D nj#kzD[n> 10.professional skepticism 职业谨慎
8w ]'U ?NxaJ^ 11.objectivity 客观性
%~\I*v04 LYuMR,7E 12. professional competence 专业胜任能力
),@m
3wQ _4LDzVjNRe 13.Senior/CPA-in-charge 项目经理
~3$:C#"Dl Yq:+.UU 14.audit engagement letter 业务约定书
$e%m=@ga gMPvzBpP 15.recurring audit 连续审计
ynn>d (Bss%\ 16.the client 委托人
Dc3bG@K*G {
3BWT 17.change
CPA 更换
注册会计师 'DUYf5nF E8.1jCL>{" 18.the existing CPA 现任注册
会计师
\/!jGy* wc ;^C?PX 19.the successor CPA 后任注册
会计师 h`D+NZtWm SpMHq_MLM 20.the preceding CPA前任
注册会计师 ^x_+& p@3 <{kLm 21.issue the audit report 出具审计报告
BAy)P1 7G%^8
ce{! 22.expert 专家
17lc5#^L U3p Mv|b 23.the board of directors 董事会
#"TL*p {;= {abj 24.knowledge of the entity‘ s business 了解被审计单位情况
/<\do 1 bKQ-PM&I/t 25.assess material misstatement risks评估重大错报风险
4EJ6Zy![0* uXdR-@80* 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
fRt&-z(' lmx'w 27.a general knowledge of —— 初步了解―――的情况
3Ol`i$ 2*Mu"v, 28.a more knowledge of—— 进一步了解的情况
WE&"W$0 cKt8e^P 29.the prior year‘s working papers 以前年度
工作底稿
51puR8AG> Ns-3\~QSi 30.minutes of meeting 会议纪要
Ekz)Nh)vGR 0*:4@go0}i 31.business risks 经营风险
H?j}!JzAC 2w:cdAv$ 32.appropriateness 适当性
ETaLE[T%1 #.<(/D+ 33.accounting estimate 会计估计
Lu~M=Fh G=>LW1E| 34.management representations 管理层声明
vUgo)C#< !}Ty
"p` 35.going concern assumption 持续经营假设
5x}OrfDU ]dHV^! 36.audit plan 审计计划
Ok_)C+o P26YJMJ' 37.significant audit areas 重点审计领域
WQ1*)h8,9 -42jeJS 38.error 错误
U=ie|
3 Z"a]AsG/Q# 39.fraud舞弊
fg8U*7 G `JXi/#` 40.modified or additional procedures 修改或追加审计程序
lISu[{b? z*&r@P
-
41.misappropriation of assets 侵占资产
}'Yk
#Q TY gn
X 42.transactions without substance 虚假交易
&;oWmmvz{ mYqRN1% 43.unusual pressures 异常压力
3,{tGNl| Z sbE 44.the suspected noncompliance 涉嫌存在违法行为
VTxL
BFK; RLX?3u& 45.materialiy 重要性
.{LJ x2H?B`5 46.exceed the materiality level 超过重要性水平
}\_[+@*EJ !_=3Dz 47.approach the materiality level 接近重要性水平
JheF}/Bx ,a?$F1Z- 48.an acceptably low level 可接受水平
yX;v ue#Yh 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
w1P8p>vA1 *dm?,~f%< 50.misstatements or omissions 错报或漏报
K~aIY0=< -(+/u . 51.aggregate 总计
=H2.1 :' qlfYX8edZ 52.subsequent events 期后事项
4).>b3OhX ~85Pgb< 53.adjust the financial statements 调整财务报表
W]DZ' bol#[_~ 54.perform additional audit procedures 实施追加的审计程序
tL~?)2uEN l/w<R 55.audit risk 审计风险
_<1uO=km6 &GH,is 56.detection risk 检查风险
MPmsW& VwV`tKit 57.inappropriate audit opinion 不适当的审计意见
!{L`Zd;C>w v(2|n}qY 58.material misstatement 重大的错报
E>3fk &r
Lg/UEV- 59.tolerable misstatement 可容忍错报
P
2;I0 ! %8lF%uu!x 60.the acceptable level of detection risk 可接受的检查风险
-(fvb 7J@D})si 查看《
注会考试《审计》中的128个英文单词(二) 》
csF!*!tta l ,T*b