7]^ } QP;b\11m 1.audit
审计 0F3>kp4u \=_8G:1 2.attestation 鉴证
8qc%{8 /~^I]D 3.credibility 可信赖程度
PRLV1o1# .{;!bw 4.audit of financial statements 财务报表
审计 %1<p1u'r?# f|G7L5- 5.agreed-upon procedures 执行商定程序
M$?6
' _Pz3QsV9 6.high levels of assurance 高水平保证
0!VLPA: `kv$B3 7.compilation 编制
-#o+x Jj ZB2'm3'bh 8.reliability 可靠性
c@^:tB p%ZiTrA1&D 9.relevance 相关性
6^aYW#O<Ua WV @Tm$r 10.professional skepticism 职业谨慎
xh6x
B|Z %~;Q_#CR/K 11.objectivity 客观性
M+E5PZ|_
StDmJ] 12. professional competence 专业胜任能力
Hb+#*42v oto
od 13.Senior/CPA-in-charge 项目经理
q5!l(QL.
h.9Lh ;j 14.audit engagement letter 业务约定书
]~.J@ 1? +{%4&T<nHw 15.recurring audit 连续审计
7qUtsDK `p{!5 16.the client 委托人
=zjUd 5
ke#;1 17.change
CPA 更换
注册会计师 4d 3Znpf :I'Ezxv| 18.the existing CPA 现任注册
会计师
,1[??Y >YBpB,WND 19.the successor CPA 后任注册
会计师
b:QFD| i-FUAR 20.the preceding CPA前任
注册会计师 ?iLd5 Z ]18ygqt 21.issue the audit report 出具审计报告
`I>K? u0Erz0*G4 22.expert 专家
\zI&n &T :]^P^khK 23.the board of directors 董事会
/8MQqZ C y9L#@ 24.knowledge of the entity‘ s business 了解被审计单位情况
=.X?LWKY c9uT`h 25.assess material misstatement risks评估重大错报风险
yUW&Wgc=: "k<:a2R 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
VqL
5
f |3s&Y`x-D 27.a general knowledge of —— 初步了解―――的情况
euhZ4+ J4}\V$ysN 28.a more knowledge of—— 进一步了解的情况
rH9}nL :2pBv#\"qk 29.the prior year‘s working papers 以前年度
工作底稿
-k
<9v.: qZJ*J+ 30.minutes of meeting 会议纪要
i+[3o@ uK:-g,; 31.business risks 经营风险
M91lV(Z lZM3Q58?\ 32.appropriateness 适当性
uvDoo6' daIL> c" 33.accounting estimate 会计估计
B#6pQp$ :#[_Osmf( 34.management representations 管理层声明
"-n%874IT +qj*P9 35.going concern assumption 持续经营假设
K)`:v|d j 3MciQ` 36.audit plan 审计计划
.Sr:"S rT )c*k_/4 37.significant audit areas 重点审计领域
jN%p5nZ^EK HS:}![P 38.error 错误
&@HNz6KO B`B%:# 39.fraud舞弊
s!'A\nVV1$ `f+8WPJPZ 40.modified or additional procedures 修改或追加审计程序
f4k5R '95E;RV& 41.misappropriation of assets 侵占资产
[Hj'nA^ uUz`= 4%A 42.transactions without substance 虚假交易
'K3s4x($ sk
?'^6Xh 43.unusual pressures 异常压力
vA;F]epr! >y
Bxa) 44.the suspected noncompliance 涉嫌存在违法行为
}utNZhJ P$3=i`X!nw 45.materialiy 重要性
l^!A v]T(zL| 46.exceed the materiality level 超过重要性水平
AM[jL'r| H_?B{We 47.approach the materiality level 接近重要性水平
M7DLs;sD x$n~f:1Y 48.an acceptably low level 可接受水平
rj,K`HD V(2,\+ t 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
+lW}ixt ZS XRzH~0 50.misstatements or omissions 错报或漏报
Aw4?y[{H t@(9ga( 51.aggregate 总计
x_<bK$OU +`*qlP; 52.subsequent events 期后事项
hDljY!P>p nU&NopD+*G 53.adjust the financial statements 调整财务报表
rg5]`-!= ^m_^ 54.perform additional audit procedures 实施追加的审计程序
'B3Wz
a. OK-sT7But 55.audit risk 审计风险
PZuq'^p *
-KJh_ 56.detection risk 检查风险
ahNX/3;y LZr0]g{Pu/ 57.inappropriate audit opinion 不适当的审计意见
"Ap$Jl B 1l+kO,X] 58.material misstatement 重大的错报
Pr5g6I'G Q1`<fD
59.tolerable misstatement 可容忍错报
9zZ5Lr^21 )'[x)q 60.the acceptable level of detection risk 可接受的检查风险
#zS1Zf^KP pw,O"6J* 查看《
注会考试《审计》中的128个英文单词(二) 》
nn @^K6 Qj(vBo?D