_"8\k7S* pq`Bg`c 1.audit
审计 f`X#1w9 YadY?o./ 2.attestation 鉴证
2M>Y3Q2Yv (ilU<Ht 3.credibility 可信赖程度
!=(~e':Gv |okS7.|IX 4.audit of financial statements 财务报表
审计 U@$Kp>X v%|()Z0 5.agreed-upon procedures 执行商定程序
fDmGgD? 3AWNoXh 6.high levels of assurance 高水平保证
]XEkQ J7R+|GTcx 7.compilation 编制
pQaP9Y{OK Ws[[Me,= 8.reliability 可靠性
o6^^hc\ )1H$5h 9.relevance 相关性
ZFy>Z:&S, !m"(SJn" 10.professional skepticism 职业谨慎
>= Hcw CtwMMZXX3 11.objectivity 客观性
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wVD-}n1" 12. professional competence 专业胜任能力
NQ$tQ#chd 8phcekh+ 13.Senior/CPA-in-charge 项目经理
1!. CfQi p1p4t40<l 14.audit engagement letter 业务约定书
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[0s 15.recurring audit 连续审计
#2c-@), rm*Jo|eH` 16.the client 委托人
K#g)t/SZ NfcQB;0 17.change
CPA 更换
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b4 I(E1ym 18.the existing CPA 现任注册
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p8F5b8]* -b-Pvw4 19.the successor CPA 后任注册
会计师 B[^mWVp6L Pg%OFhA 20.the preceding CPA前任
注册会计师 8Z>ZjNG '\dau> 21.issue the audit report 出具审计报告
kStWsc$;+T kWL\JDZ`. 22.expert 专家
28M!G~| EAq/Yw2$ 23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况
}pKHa'/\ z#b31;A@$ 25.assess material misstatement risks评估重大错报风险
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T*0 .L%_#A 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
: g/H N9 9PEjV$0E2 27.a general knowledge of —— 初步了解―――的情况
9I/o;Js Nko;I?Fn 28.a more knowledge of—— 进一步了解的情况
A(#hyb# b9HE #*d, 29.the prior year‘s working papers 以前年度
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['m@RJm+ 0V*L",9M 30.minutes of meeting 会议纪要
$H ^hK0?' VF=$'Bl| 31.business risks 经营风险
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e-f_#!bW NMY~f (x 34.management representations 管理层声明
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uYiM~^0 35.going concern assumption 持续经营假设
GOHRBV yB(^t`)}N 36.audit plan 审计计划
|{]\n/M ]t]s/;9]K 37.significant audit areas 重点审计领域
$Y][-8{t /AWV@' 38.error 错误
~q#UH'=% >1xlP/4jx 39.fraud舞弊
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pm O }m> 0*W=u-|s6 41.misappropriation of assets 侵占资产
ro7\}O:I GWRKiTu9 42.transactions without substance 虚假交易
6Km@A M] $I!vQbi 43.unusual pressures 异常压力
9)s=%dL 5>4<_-Tm 44.the suspected noncompliance 涉嫌存在违法行为
XX~~SvSM LJYFz=p" 45.materialiy 重要性
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<oTIzj7f 46.exceed the materiality level 超过重要性水平
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?AX./LI JC}y{R8 48.an acceptably low level 可接受水平
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bl(rCbj(w "CBe$b4 51.aggregate 总计
4&~1|B{Z >V@-tT"^: 52.subsequent events 期后事项
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Z]r@AQ 53.adjust the financial statements 调整财务报表
$`x4|a8- z'3 54.perform additional audit procedures 实施追加的审计程序
phwk0J]2 Af1mTbf= 55.audit risk 审计风险
{e0cc1Up} K+TRt"W8&s 56.detection risk 检查风险
I/rq@27o i[H`u,%+( 57.inappropriate audit opinion 不适当的审计意见
U)=?3}s( DY'D]*'7$ 58.material misstatement 重大的错报
)FGm5-K@ 3|-)]^1O 59.tolerable misstatement 可容忍错报
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,s o X )r4H? 60.the acceptable level of detection risk 可接受的检查风险
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O_=I. 7NV1w*>/ 查看《
注会考试《审计》中的128个英文单词(二) 》
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