]| +<P- Z%x\~)~ 1.audit
审计 E_bO9nRHV }ga@/>Sl& 2.attestation 鉴证
[l8jRT=R rQaxr! 3.credibility 可信赖程度
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审计 Vb'7> eVM/uDD 5.agreed-upon procedures 执行商定程序
Jzp#bgq}| Qr$;AZ G 6.high levels of assurance 高水平保证
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?Fm` L^{|uP15N 7.compilation 编制
G2^et$<{uU tyDM'|p 8.reliability 可靠性
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Q6l*:<|c 9.relevance 相关性
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U{@z$l 10.professional skepticism 职业谨慎
D11F.McM d`(@_czdF 11.objectivity 客观性
%bdjBa} ?Sb8@S&J 12. professional competence 专业胜任能力
is@b&V] t2r?N}"P 13.Senior/CPA-in-charge 项目经理
H~E(JLcU q/4 [3h 14.audit engagement letter 业务约定书
FEJ~k1z jH6&q~# 15.recurring audit 连续审计
mSo_} je( ?PyG/W 16.the client 委托人
%DQhM ,c@ 5P'p2x#U 17.change
CPA 更换
注册会计师 wGZR31 "$}vP<SM 18.the existing CPA 现任注册
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V$uk6# ykFJ%sw3X 19.the successor CPA 后任注册
会计师 5j-]EJb >B>CB3U 20.the preceding CPA前任
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&N_K# 21.issue the audit report 出具审计报告
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-b a<h1\ `H7 22.expert 专家
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O%ug@& S{ yA3wtm/? 24.knowledge of the entity‘ s business 了解被审计单位情况
T_lsGu/ TET`b7G 25.assess material misstatement risks评估重大错报风险
_fwb!T}$ 36n>jS& 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
sIv)' VnT>K9&3 27.a general knowledge of —— 初步了解―――的情况
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I=!rbF;Z mB0l "# F 29.the prior year‘s working papers 以前年度
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nIvJrAm4k d|iy#hy"_ 30.minutes of meeting 会议纪要
:(_+7N[KA x[Wwq=~ 31.business risks 经营风险
bTSL<"(]N B7Tk4q\;Q 32.appropriateness 适当性
42 \-~] 0W%@gs5d& 33.accounting estimate 会计估计
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34.management representations 管理层声明
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,Vb )=DGdIEt 35.going concern assumption 持续经营假设
WW@d:R Ea(,aVlj 36.audit plan 审计计划
SZ_V^UX_ cGwf!hA 37.significant audit areas 重点审计领域
H- p;6C< "p3_y`h6+ 38.error 错误
p\Lq}tk< Rl6\#C* 39.fraud舞弊
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]LZ`LL'#Y_ 40.modified or additional procedures 修改或追加审计程序
LA[g(i 7 +B|7p9qy 41.misappropriation of assets 侵占资产
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Ap$y%6 5IKL#V`3a 44.the suspected noncompliance 涉嫌存在违法行为
="d*E/## **>/}.%?K 45.materialiy 重要性
Xo {`] }!i` 0p 46.exceed the materiality level 超过重要性水平
Y[SU&LM iL7VFo:Q 47.approach the materiality level 接近重要性水平
vJ`.iRU| F6hmku>\1 48.an acceptably low level 可接受水平
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Qq& 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
Y$-3v. rbZ[!LA 50.misstatements or omissions 错报或漏报
[= "r<W0 *U#m+@\0 51.aggregate 总计
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PNeh#PI6) \x>65; 53.adjust the financial statements 调整财务报表
X_$a,"'~) i5F:r| 54.perform additional audit procedures 实施追加的审计程序
3CE[( 1=2^90 55.audit risk 审计风险
\/|)HElKR `)4a[thp 56.detection risk 检查风险
[4J6iF '!1$9o^$ 57.inappropriate audit opinion 不适当的审计意见
jKIc09H| y }08~L?2 58.material misstatement 重大的错报
@$eT~ C [hRU&z;W 59.tolerable misstatement 可容忍错报
iK_c.b J g$xO@. 60.the acceptable level of detection risk 可接受的检查风险
q|)Q9+6$+ #&,H"?" 查看《
注会考试《审计》中的128个英文单词(二) 》
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