b|sc'eP#? 9Qzjqq:"Li 1.audit
审计 DO&+=o`" HQ^9[HN. 2.attestation 鉴证
<$jKy 3@ Sc&)~h}YF 3.credibility 可信赖程度
\}$*}gW[} xdd:yrC 4.audit of financial statements 财务报表
审计 Hva2j<h 2Vp>" 5.agreed-upon procedures 执行商定程序
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\; 6.high levels of assurance 高水平保证
y#S1c)vU O9t=lrYV! 7.compilation 编制
@J-plJ4e AH&9Nye8 8.reliability 可靠性
7$(_j<o` jrm0@K+<IA 9.relevance 相关性
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10.professional skepticism 职业谨慎
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$d'CBsu|< 0TTIaa$ 12. professional competence 专业胜任能力
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p{NPcT%& Ur^YG4( 14.audit engagement letter 业务约定书
g-."sniP$g xME(B@j 15.recurring audit 连续审计
U?8i'5) Ns'FH(: 16.the client 委托人
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CPA 更换
注册会计师 c#=&!FRe \WWG>OUh.U 18.the existing CPA 现任注册
会计师
csYy7uzi 1|W2s\ 19.the successor CPA 后任注册
会计师 z~F37]W3[ );=Q] > 20.the preceding CPA前任
注册会计师 MzcB3pi /x$}D=(CZ 21.issue the audit report 出具审计报告
M9gOoYf,~ J;S-+ 22.expert 专家
-:MmSeG7gO W:WQaF`2x 23.the board of directors 董事会
A*hZv|$0 + a-D#^2; 24.knowledge of the entity‘ s business 了解被审计单位情况
Q*gnAi&.# }@wVW))6$ 25.assess material misstatement risks评估重大错报风险
?fV?|ZGZI G(3;;F7" 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
}7%9}2}Iw C ck#Y 27.a general knowledge of —— 初步了解―――的情况
f_rp<R>Uu ((qGh>* 28.a more knowledge of—— 进一步了解的情况
"9w}dQ 6.[)`iF+# 29.the prior year‘s working papers 以前年度
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^CUSlnB\( `g--QR 30.minutes of meeting 会议纪要
.@@an;C $%=G[/i' 31.business risks 经营风险
"TfI+QgLF "e@n:N! 32.appropriateness 适当性
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E:)Cp _B3zRO 35.going concern assumption 持续经营假设
z|I0-1tAK Fwb5u!_, 36.audit plan 审计计划
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H'Nq#K yPoSJzC=[ 38.error 错误
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AZ{+`z J1X~vQAe 40.modified or additional procedures 修改或追加审计程序
w.z<60%},0 ^^U%cu Kg 41.misappropriation of assets 侵占资产
gqfDacDJL P\AqpQv 42.transactions without substance 虚假交易
6Hk="$6K FAw1o 43.unusual pressures 异常压力
GJ,aRI <bP#H 44.the suspected noncompliance 涉嫌存在违法行为
gfN2/TDC]P k3>YBf`fC 45.materialiy 重要性
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>K@AW# 46.exceed the materiality level 超过重要性水平
'1-maM\r Q+'nw9:;T 47.approach the materiality level 接近重要性水平
,F9nDF@) Vm,,uF 48.an acceptably low level 可接受水平
($8t%jVWJJ ;&S;%W>| 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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X{\jK]O nQ-mmY># 51.aggregate 总计
N=~~EtX |>+uw|LtZ 52.subsequent events 期后事项
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vy9dAl :o8MUXH$ 54.perform additional audit procedures 实施追加的审计程序
u-:Ic.ZV g`[$XiR 55.audit risk 审计风险
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e.8$ga{ pr rT:Y 57.inappropriate audit opinion 不适当的审计意见
#^0( "HK/u(z) 58.material misstatement 重大的错报
!YE zFU`L 3i=Iu0 59.tolerable misstatement 可容忍错报
v* ~3Z1 xaW{I7FfG 60.the acceptable level of detection risk 可接受的检查风险
|]sx+NlNc ,b|-rU\ 查看《
注会考试《审计》中的128个英文单词(二) 》
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