kutJd{68 modC6d% 1.audit
审计 $it@>L8 ^&MK42,\ 2.attestation 鉴证
?2ItTrlB _4v"")Xe 3.credibility 可信赖程度
I|T7+{5z \2 >3Opt 4.audit of financial statements 财务报表
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5.agreed-upon procedures 执行商定程序
!3V{2-y$- x6v,lR 6.high levels of assurance 高水平保证
toIYE*ocv= `7\H41%\pp 7.compilation 编制
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G|*G9nQ qe%V#c 9.relevance 相关性
-?z\5z '%&z.{ 10.professional skepticism 职业谨慎
c]NN'9G!{ #x)8f3I 11.objectivity 客观性
Kp&3=e;vn{ c0ZaFJ 12. professional competence 专业胜任能力
X3yS5whd( +>}o;`hPe 13.Senior/CPA-in-charge 项目经理
\<V)-eB M)O[j}N 14.audit engagement letter 业务约定书
0X>T+A[E Du!._ 15.recurring audit 连续审计
^1 ;BiQ i?-Y 16.the client 委托人
GW/WUzK Y{+3}drJE 17.change
CPA 更换
注册会计师 dp<$Zw8BE 9go))&`PJL 18.the existing CPA 现任注册
会计师
CN\=9Rvs `{o$F ::( 19.the successor CPA 后任注册
会计师 =$&&[& `HyF_m>\ 20.the preceding CPA前任
注册会计师 bLlH//ZRH esI'"hVJ 21.issue the audit report 出具审计报告
p[qg&VKB hZU1O 22.expert 专家
R6P\T\~E 2(+P[( N1, 23.the board of directors 董事会
gtYRV*^q x~+-VF3/ 24.knowledge of the entity‘ s business 了解被审计单位情况
A*i_|]Q mH\@QdF 25.assess material misstatement risks评估重大错报风险
1;&T^Gdj 1exfCm 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
%5Rq1 $D w}`3 d@ 27.a general knowledge of —— 初步了解―――的情况
(>AFyh&3,X (h,Ws-O 28.a more knowledge of—— 进一步了解的情况
w2zp#;d 3.),bm 29.the prior year‘s working papers 以前年度
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i0ybJOa4 m UgRm] 30.minutes of meeting 会议纪要
ZqK]jT6V/X ~:Mm<*lL% 31.business risks 经营风险
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!L R|Y~u* D 33.accounting estimate 会计估计
KyLp?!|> <[hz?:G"$ 34.management representations 管理层声明
,Rz}=j .'lN4x 35.going concern assumption 持续经营假设
Sk=N [hwU # ZTLrq5b 36.audit plan 审计计划
y x;h jVYH;B%%z 37.significant audit areas 重点审计领域
O?E6xc<8 /^4"Qv\@/ 38.error 错误
784;]wdy\ HcO5?{2 39.fraud舞弊
W4vBf^eC _6rKC*Pe1 40.modified or additional procedures 修改或追加审计程序
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iA6 41.misappropriation of assets 侵占资产
C +@ i (\vXA4Oa, 42.transactions without substance 虚假交易
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tcOnM w ,sI35I J 44.the suspected noncompliance 涉嫌存在违法行为
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!nF X9~p4ys9{ 45.materialiy 重要性
%U?)?iZdL gZ` DT 46.exceed the materiality level 超过重要性水平
x'i0KF WG%2<Q^ 47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平
?Aw3lH#: kqf8=y 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
SRWg[H -u~eZ?(!Ye 50.misstatements or omissions 错报或漏报
+c?ie4 o#}mkE87 51.aggregate 总计
kM`7EPk %?dE{ir 52.subsequent events 期后事项
<Uwwux<v )X%oXc&C| 53.adjust the financial statements 调整财务报表
8\_*1h40s jY+Do:#/wO 54.perform additional audit procedures 实施追加的审计程序
PL@7KDQ Efr3x{ j 55.audit risk 审计风险
!.eAOuq Yxqj - 56.detection risk 检查风险
tN!Bvj:C[M 7d9Z/J@> 57.inappropriate audit opinion 不适当的审计意见
K~@`o-Z[ kfK[u/<i 58.material misstatement 重大的错报
FG#nap{ 6t$N78U 59.tolerable misstatement 可容忍错报
(&c,twa~ rKIRNc#d 60.the acceptable level of detection risk 可接受的检查风险
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Fg G?ZC9w]rA 查看《
注会考试《审计》中的128个英文单词(二) 》
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