M~h.MPI (Y*9[hm 1.audit
审计 v$xurj:v#i )W6l/ 2.attestation 鉴证
0e07pF/! 3<l}gB'S[ 3.credibility 可信赖程度
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$1&3N K%W;-W*' 4.audit of financial statements 财务报表
审计 ?LJiFG]^m a*t @k*d_ 5.agreed-upon procedures 执行商定程序
V(XZ7<& { -GMaK.4= 6.high levels of assurance 高水平保证
yVQW|D0,j >5E1y! 7.compilation 编制
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1 `EfFyhG$ 8.reliability 可靠性
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H:x; 9.relevance 相关性
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\32[? >K&chg@Hv 10.professional skepticism 职业谨慎
S_nAO\h L&rtN@5; 11.objectivity 客观性
YNl".c >JA>np 12. professional competence 专业胜任能力
cq 5^7. &EYoviFp 13.Senior/CPA-in-charge 项目经理
XH(-anU"!P +6}CNC9Mp 14.audit engagement letter 业务约定书
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.S1MxZhbP (>Nwd^ 16.the client 委托人
zk!7TUZ">w =c$x xEDD 17.change
CPA 更换
注册会计师 [$uKI,l LitdO>%#2 18.the existing CPA 现任注册
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>y,. `ECn hrO9_B|# 19.the successor CPA 后任注册
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注册会计师 }D?qj3?bj Vugb;5Vl 21.issue the audit report 出具审计报告
DSWmQQ @y'ZM 22.expert 专家
+Wgfxk'{ f& \Bs8la 23.the board of directors 董事会
'/OQ[f=K C@[U:\ 24.knowledge of the entity‘ s business 了解被审计单位情况
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. ?RIf0;G 25.assess material misstatement risks评估重大错报风险
S{v]B_N[M %C@p4 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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#_`qbIOAj @/ nGc9h 28.a more knowledge of—— 进一步了解的情况
=9`UcTSi6p /u_9uJ"-K( 29.the prior year‘s working papers 以前年度
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4*9t:D|} GKOl{och 30.minutes of meeting 会议纪要
QSn18V>{ _<DOA:'v 31.business risks 经营风险
tl*h"du^ U* c'xoP 32.appropriateness 适当性
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8B/ ].5q,A] 34.management representations 管理层声明
!f&hVLs0 cH4PrMm& 35.going concern assumption 持续经营假设
}%jpqip g]c6_DMfb1 36.audit plan 审计计划
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'*&dP" 38.error 错误
_h1eW9q "wg$ H1K 39.fraud舞弊
+Mhk<A[s nT+ZSr 40.modified or additional procedures 修改或追加审计程序
P,a9B2 E/wxX#]\ 41.misappropriation of assets 侵占资产
LH=^3Gw $~/cxLcT 42.transactions without substance 虚假交易
vF pKkS343 _Y/*e<bU 43.unusual pressures 异常压力
sWMln:= '1xhP}'3) 44.the suspected noncompliance 涉嫌存在违法行为
I{WP:]"Yf @V:Y%#% 45.materialiy 重要性
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XhL`% 46.exceed the materiality level 超过重要性水平
dKC*QHU @D=%J!!* 47.approach the materiality level 接近重要性水平
z$}9f*W}B 4[JF.O6} 48.an acceptably low level 可接受水平
42A'`io[w] tg==Qgz 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
Lj#xZ!mQS *]h"J] 50.misstatements or omissions 错报或漏报
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bu <d>XR %n8CK-> 52.subsequent events 期后事项
%6rSLBw3 @1gURx&2_ 53.adjust the financial statements 调整财务报表
QT73=>^B j (Q#NFT7 54.perform additional audit procedures 实施追加的审计程序
L-S5@;" Z!^>!'Z 55.audit risk 审计风险
44B D2`nF 9[&ByEAK 56.detection risk 检查风险
~Dz:n]Vk/ L-rV+?i`6f 57.inappropriate audit opinion 不适当的审计意见
mCk_c |e+3d3T35 58.material misstatement 重大的错报
L(u@%.S WLwi 59.tolerable misstatement 可容忍错报
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Lk@+iHf 60.the acceptable level of detection risk 可接受的检查风险
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:lzFH 查看《
注会考试《审计》中的128个英文单词(二) 》
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