exsQmbj* % { _-wG3f| 1.audit
审计 m&,bC)} ;Sy/N|| 2.attestation 鉴证
otoBb^Mz +tPx0>p; 3.credibility 可信赖程度
4Fh&V{`W nD(w @c? 4.audit of financial statements 财务报表
审计 5Zzr5WM _F3KFQ4,S- 5.agreed-upon procedures 执行商定程序
/cM 5 _`slkwP. 6.high levels of assurance 高水平保证
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zUNH8=U uAc@ Z- 8.reliability 可靠性
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,0BR-# 9.relevance 相关性
/ *AJ+K._ C{DlcZ< 10.professional skepticism 职业谨慎
RfD{g"]y Oi6f8*, 11.objectivity 客观性
IkiQOk <>SR 4 12. professional competence 专业胜任能力
|*Of^IkG0 z|Hy>|+ 13.Senior/CPA-in-charge 项目经理
2O$95M \FIa,5k8 14.audit engagement letter 业务约定书
"w(N62z/ ]jZiW1C*a 15.recurring audit 连续审计
dK[* 1 ,#{X3 16.the client 委托人
XulaPq '2wXV;` 17.change
CPA 更换
注册会计师 A Z]P+v <jpe u^7 18.the existing CPA 现任注册
会计师
N>Vacc_[ c Bg,k[, 19.the successor CPA 后任注册
会计师 pQk=x T zJz82jMm 20.the preceding CPA前任
注册会计师 hO5K\QnRL i7i|370 21.issue the audit report 出具审计报告
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#;5[('&[ 22.expert 专家
IOSuaLH^ x>U1t!' 23.the board of directors 董事会
UOn! Y@ P%.`c?olbs 24.knowledge of the entity‘ s business 了解被审计单位情况
%zA2%cq< fO[Rf_ 25.assess material misstatement risks评估重大错报风险
Wv6z%r< _fVh%_oH1 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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04I6-}6 1zh$IYrd 28.a more knowledge of—— 进一步了解的情况
E}xz7u H.jLGe> 29.the prior year‘s working papers 以前年度
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t}5'(9 3g?MEM~ 30.minutes of meeting 会议纪要
H arFo p2pTs&}S 31.business risks 经营风险
^Nd|+} 7xLo4 32.appropriateness 适当性
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w-# V-?sek{; 33.accounting estimate 会计估计
ir9Q##f Qh)|FQ[s$r 34.management representations 管理层声明
:6 Hxxh O\|C,Epm 35.going concern assumption 持续经营假设
g_rA_~dh wQF&GGYR 36.audit plan 审计计划
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E ki[;ZmQqY 37.significant audit areas 重点审计领域
()+jrrK >XD02A[ 38.error 错误
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a}5vY (hhdbf 40.modified or additional procedures 修改或追加审计程序
UPfFT^=y sYAG,r>h 41.misappropriation of assets 侵占资产
. 1{vpX "'Q" (S 42.transactions without substance 虚假交易
H$k![K6Uj r6O7&Me< 43.unusual pressures 异常压力
"ay,Lr ~ERRp3Ee? 44.the suspected noncompliance 涉嫌存在违法行为
?:#>^eWYe7 _'?8s6 H 45.materialiy 重要性
902!M65[rG 4=?Ok":8 46.exceed the materiality level 超过重要性水平
*@\?}cX z/eU^2V 47.approach the materiality level 接近重要性水平
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G]8suF 1+16i=BF) 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
tj"v0u?zW gTmUK{y' 50.misstatements or omissions 错报或漏报
="#:=i] >/kPnpJ 51.aggregate 总计
:=iM$_tp' C*W.9 52.subsequent events 期后事项
5CH-:|(;= yZj}EBa 53.adjust the financial statements 调整财务报表
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Z?.p%*>`T= brYYuN|Vc 55.audit risk 审计风险
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M0;t%*1 NE;(.. 57.inappropriate audit opinion 不适当的审计意见
t9f4P^V` B>p0FQ. 58.material misstatement 重大的错报
@MlU!oR& j &0fC!k 59.tolerable misstatement 可容忍错报
S2At$47v 7(|3 OR+ 60.the acceptable level of detection risk 可接受的检查风险
8Y{}p[UFT lH,]ZA./ 查看《
注会考试《审计》中的128个英文单词(二) 》
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