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审计 DI"dY
ug# R, (+NT$ 2.attestation 鉴证
+wPvQKVfI ej??j<] 3.credibility 可信赖程度
l#J>It\ i >/@]2 4.audit of financial statements 财务报表
审计 O7L6Htya m8j#{[NE 5.agreed-upon procedures 执行商定程序
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# 8-P 6.high levels of assurance 高水平保证
./5MsHfbxt vp9E}ga 7.compilation 编制
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SU_dAh @?($j)9} 8.reliability 可靠性
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k1AS hGaYQgGq 9.relevance 相关性
iaq:5||, vr]dRStr 10.professional skepticism 职业谨慎
5Dh&ez`oR' qkyX*_} 11.objectivity 客观性
5D q{"@E dsft=t8s 12. professional competence 专业胜任能力
B+e~k?O] 1 ;tIIEc 13.Senior/CPA-in-charge 项目经理
"MVN/Gl X#\P.$ 14.audit engagement letter 业务约定书
lf7H8k, - 9DocId. 15.recurring audit 连续审计
4QN6BZJ5 h11bK'TIv 16.the client 委托人
uma9yIk &b#NF1Q. 17.change
CPA 更换
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<i`K%+<WO 18.the existing CPA 现任注册
会计师
~m"M#1,ln3 ?)ZLxLV:: 19.the successor CPA 后任注册
会计师 s9)8{z tZ6v@W 20.the preceding CPA前任
注册会计师 ;kcFQed\w HoQ(1e$G- 21.issue the audit report 出具审计报告
@%okaj#IO JO;`Kz_$ 22.expert 专家
_M[[o5{ vN[m5)aT 23.the board of directors 董事会
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4?6'~G$k 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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78v@dY 27.a general knowledge of —— 初步了解―――的情况
tLGwF3e$A n$VPh/ 28.a more knowledge of—— 进一步了解的情况
PfMOc+ q [@71 29.the prior year‘s working papers 以前年度
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:j!_XMyT: jZgnt{ 30.minutes of meeting 会议纪要
S}oF7;'Ga ;jfXU_K 31.business risks 经营风险
!EC\1rmdlN w+ )GM 32.appropriateness 适当性
XwqfWd_ fxCPGj 33.accounting estimate 会计估计
/t2<OU9 T"jDq1C/,E 34.management representations 管理层声明
>5Rw~ A-NC,3 35.going concern assumption 持续经营假设
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f3, A&|(% 38.error 错误
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c|@7FU 39.fraud舞弊
&S`'o%B '48|f`8$ 40.modified or additional procedures 修改或追加审计程序
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qYF !)1Zp* 41.misappropriation of assets 侵占资产
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.X-8 42.transactions without substance 虚假交易
0hr)tYW,G v}t:}M<; 43.unusual pressures 异常压力
<\Dl#DH GeR-k9 44.the suspected noncompliance 涉嫌存在违法行为
2G*#Czr" ~]s"PV:| 45.materialiy 重要性
$XzlW=3y <qZ+U4@I) 46.exceed the materiality level 超过重要性水平
fae yk]u ymJw{&^am 47.approach the materiality level 接近重要性水平
\^Q)`Lqp:g n/|`Dz. 48.an acceptably low level 可接受水平
6aK2{-+ 'wHkE/83 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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Al;oI3 50.misstatements or omissions 错报或漏报
PW\FcT x"=q+sA 51.aggregate 总计
Z4tq&^ :c= b-gVRf#F 52.subsequent events 期后事项
`Y$5g~3. icbYfgQ 53.adjust the financial statements 调整财务报表
^qy-el sX?7`n1U 54.perform additional audit procedures 实施追加的审计程序
vWga>IGM 4B,A+{3yL 55.audit risk 审计风险
8xz7S t|,Ex 7 56.detection risk 检查风险
"+Yn;9 _\6(4a`, 57.inappropriate audit opinion 不适当的审计意见
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q1|\E%`h 58.material misstatement 重大的错报
jiD8|%}v ?Gu>!7 59.tolerable misstatement 可容忍错报
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#Ob XsMphZnK 60.the acceptable level of detection risk 可接受的检查风险
`cRB!w=KHV DN_C7\CoA 查看《
注会考试《审计》中的128个英文单词(二) 》
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