$m#^0% .B<Bqr@?8 1.audit
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jZ~b/ 2.attestation 鉴证
X-nC2[tu'W W;=Ae~ 3.credibility 可信赖程度
3%5YUG@ 1D#-,#? 4.audit of financial statements 财务报表
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0\r sw}O g`U 5.agreed-upon procedures 执行商定程序
h_#=f(.'j N8pL2y:R[P 6.high levels of assurance 高水平保证
-GFZFi 04dz?`HuB 7.compilation 编制
7Q&-ObW TyIjDG6tM 8.reliability 可靠性
tXtNK2-1 131(0nl)=I 9.relevance 相关性
2rT^OGw6 ?110} [jw 10.professional skepticism 职业谨慎
I4jRz*Ufe? 3E*m.jX 11.objectivity 客观性
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12. professional competence 专业胜任能力
sq`Xz8u -MS#YcsV 13.Senior/CPA-in-charge 项目经理
*'{-!Y #PD6LO 14.audit engagement letter 业务约定书
~C%I'z' SC~k4&xy 15.recurring audit 连续审计
?< b{ =w+8q1!o 16.the client 委托人
X8ap ?Q-Tyf$3 17.change
CPA 更换
注册会计师 u|t l@_ ujxr/8mjV 18.the existing CPA 现任注册
会计师
U&WEe`XM Kb(11$U 19.the successor CPA 后任注册
会计师 _|GbU1Hz BJUj#s0$ 20.the preceding CPA前任
注册会计师 %a~/q0o> e9[72V 21.issue the audit report 出具审计报告
*"w hup[ To>,8E+GAb 22.expert 专家
;9k>;g3m b`-|7<s 23.the board of directors 董事会
+v;z^+ KCTX2eNN&h 24.knowledge of the entity‘ s business 了解被审计单位情况
yV8J-YdsG b&F9<XLqq 25.assess material misstatement risks评估重大错报风险
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?yuc 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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*E5 S/5QK(XLC) 27.a general knowledge of —— 初步了解―――的情况
j-ej7 nU_O|l9 28.a more knowledge of—— 进一步了解的情况
tsc`u> v,ssv{gU 29.the prior year‘s working papers 以前年度
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|2q3spd aL;!BlU8v 30.minutes of meeting 会议纪要
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24A:M 31.business risks 经营风险
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32.appropriateness 适当性
[HQ)4xG sWYnoRxu 33.accounting estimate 会计估计
~+dps i *vaYI3{qN 34.management representations 管理层声明
{=[>N>" [Iks8ZWr_ 35.going concern assumption 持续经营假设
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1v'0 _f[Q\gK 36.audit plan 审计计划
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27eG8 5^ Qa8yA>7 38.error 错误
s7Agr!>f C.jWT1 39.fraud舞弊
d<a|dwAeh 2 kDsIEA 40.modified or additional procedures 修改或追加审计程序
6$r\p2pi0 /WTEz\k 41.misappropriation of assets 侵占资产
p:4jY|q QadguV6| 42.transactions without substance 虚假交易
-@#w) WBE>0L 43.unusual pressures 异常压力
T^}UE< OT{"C"%5t 44.the suspected noncompliance 涉嫌存在违法行为
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! K>iSF< A;TP~xq\ 46.exceed the materiality level 超过重要性水平
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lMHT, 7QsD"rL 47.approach the materiality level 接近重要性水平
(wDE!H7 Urr%SIakvM 48.an acceptably low level 可接受水平
7{|QkTg C 7PY$=L48A 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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t [C "\]LiX 50.misstatements or omissions 错报或漏报
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e,U:H~+] 52.subsequent events 期后事项
11=$]K> q\Y4v Wg 53.adjust the financial statements 调整财务报表
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X/ c5YPV"X 55.audit risk 审计风险
\fA{ sehdL |9I)YD 56.detection risk 检查风险
8-2`S* Y9+_MxC" 57.inappropriate audit opinion 不适当的审计意见
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qyH-Z@ 58.material misstatement 重大的错报
<g[z jV9p XIW0Z C 59.tolerable misstatement 可容忍错报
]\78(_o.zz bNea5u## 60.the acceptable level of detection risk 可接受的检查风险
7j]v_2S` _wq?Pa<)e 查看《
注会考试《审计》中的128个英文单词(二) 》
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