1Yud~[c ji}#MBac 1.audit
审计 z; J +4Q[N;[+* 2.attestation 鉴证
't7Z] G [q'eENG 3.credibility 可信赖程度
dgXg kB' hGvq T, ' 4.audit of financial statements 财务报表
审计 h0|[etaf A^-iHm 5.agreed-upon procedures 执行商定程序
ozU2 5:c;RRn 6.high levels of assurance 高水平保证
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P8 !}ilN 1> 7.compilation 编制
aVP5% J;~E<_"Hn 8.reliability 可靠性
/9 pbnzn o5P&JBX< 9.relevance 相关性
q-YL]PgV !nwbj21% 10.professional skepticism 职业谨慎
Twx{' S mH)OB?+lq 11.objectivity 客观性
#pX8{Tf[ $.a|ae|K 12. professional competence 专业胜任能力
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cUP 13.Senior/CPA-in-charge 项目经理
8)pB_en3sO vevf[eO- 14.audit engagement letter 业务约定书
`NQ{)N0! Ah (iE 15.recurring audit 连续审计
vO]J]][ ojoxXly` 16.the client 委托人
%*jGim~s y:.?5KsPI 17.change
CPA 更换
注册会计师 )6=gooe] (xL
:; 18.the existing CPA 现任注册
会计师
iT.|vr1HG G,]z(% 19.the successor CPA 后任注册
会计师 [t{](- eQ<xp A 20.the preceding CPA前任
注册会计师 ENq"mwV| &$F[/[Ds+ 21.issue the audit report 出具审计报告
?I[h~vr6. B7!;]'&d 22.expert 专家
9:-T@u <GaT|Hhc= 23.the board of directors 董事会
%K?iNe Y%g "Y 24.knowledge of the entity‘ s business 了解被审计单位情况
#EG?9T 4[1k\ 25.assess material misstatement risks评估重大错报风险
gLD{1-v Ff<)4`J 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
UfKkgq# ^wJEfac 27.a general knowledge of —— 初步了解―――的情况
b+Vi3V -L8YJ8J6 28.a more knowledge of—— 进一步了解的情况
nhewDDu Hd0Xx}3& 29.the prior year‘s working papers 以前年度
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hM>*a!)U TT7PQf > 30.minutes of meeting 会议纪要
.E$q&7@/j ,eXFN?CB 31.business risks 经营风险
4fty~0i=z >S'>!w 32.appropriateness 适当性
e!Br>^8l OR;&TbWF(R 33.accounting estimate 会计估计
q5p e~ s@~/x5jwCs 34.management representations 管理层声明
!BUi)mo Nd!c2` 35.going concern assumption 持续经营假设
cy3M^_5B< \XS]N_}8> 36.audit plan 审计计划
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-mAA 6V2j*J 37.significant audit areas 重点审计领域
lR@& Z6lw -!TcQzHUs 38.error 错误
JYV\oV{ 9"ugz^uKt 39.fraud舞弊
F\LsI;G QKccrAo 40.modified or additional procedures 修改或追加审计程序
H&bh<KPMh ao$):,2* 41.misappropriation of assets 侵占资产
J`<f wyw <jH 42.transactions without substance 虚假交易
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`tR j#3m|dQ 43.unusual pressures 异常压力
jDTUXwx7V C[8Kl D 44.the suspected noncompliance 涉嫌存在违法行为
{ma;G[! JIxiklk 45.materialiy 重要性
jdM=SBy7q $<OhGk- 46.exceed the materiality level 超过重要性水平
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d Wc|z7P~',% 47.approach the materiality level 接近重要性水平
cPuHLwwYf nxQ}&n 48.an acceptably low level 可接受水平
y|sma;D DYRE1! 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
tU:FX[&?R sRq U]i8l 50.misstatements or omissions 错报或漏报
K-(;D4/sQE Tpzw=bC^ 51.aggregate 总计
!ZrB^?sO /DO'IHC.o 52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表
GN%(9N'W U$'y_}V 54.perform additional audit procedures 实施追加的审计程序
uD(t`W" ]XUSqai 55.audit risk 审计风险
2xTT)9Tq* u+2Lm*M 56.detection risk 检查风险
"'A"U g.a| c\WH 57.inappropriate audit opinion 不适当的审计意见
[5Y<7DS K@r*;T 58.material misstatement 重大的错报
J^ ={} frqJN 59.tolerable misstatement 可容忍错报
zZ,Yfd|W YwAnqAg 60.the acceptable level of detection risk 可接受的检查风险
9=$!gC) ;+`uER 查看《
注会考试《审计》中的128个英文单词(二) 》
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