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k]<b= 1.audit
审计 h~zG*B5F |'bRVqJ 2.attestation 鉴证
f} _d`?K W<"{d 3.credibility 可信赖程度
'dFhZ08u} m?$peRn3{ 4.audit of financial statements 财务报表
审计 5PXo1"n8T ~BJ~]~0P` 5.agreed-upon procedures 执行商定程序
yk<$XNc !"e~HZmr 6.high levels of assurance 高水平保证
>*"6zR2 o qp6*v& 7.compilation 编制
Q|+g= |%^ J|D$ 8.reliability 可靠性
[Q+qu>&HB7 EDkxRfY2/ 9.relevance 相关性
A7SE>e> nR()ei^X 10.professional skepticism 职业谨慎
`T \"B% rWXw/a 11.objectivity 客观性
-<0PBl D]UqM<0Rz 12. professional competence 专业胜任能力
,& ^vc_} %}*0l8y 13.Senior/CPA-in-charge 项目经理
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96U[ 14.audit engagement letter 业务约定书
nfV32D|3 t=;84lA 15.recurring audit 连续审计
;N FTdP 1p[Z`m*9 16.the client 委托人
V>2mzc k'd(H5A 17.change
CPA 更换
注册会计师 }}VB# yQXHEB 18.the existing CPA 现任注册
会计师
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会计师 `S{Blv =CE(M},d 20.the preceding CPA前任
注册会计师 E9yBa=#*c XazKS4( 21.issue the audit report 出具审计报告
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{D( _" 0H6^2T< 23.the board of directors 董事会
mu1Lg s$; 7fOk]Yl[ 24.knowledge of the entity‘ s business 了解被审计单位情况
0uf'6<f R x-e?94}^ 25.assess material misstatement risks评估重大错报风险
<Y(lRM{ MR/8 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
u{o!j7 E!eBQ[@ 27.a general knowledge of —— 初步了解―――的情况
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*1Lkde@|{ qQ_o>+3VAy 29.the prior year‘s working papers 以前年度
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p$5+^x'( Ikkv <uY 30.minutes of meeting 会议纪要
[,F5GW{x "z^&>#F 31.business risks 经营风险
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}/%(7Ff{ "SuBtoK 33.accounting estimate 会计估计
l1RpG" Z]I[?$y 34.management representations 管理层声明
0wmz2zKV QDRgVP 35.going concern assumption 持续经营假设
kW#{[,7r #l(cBM9sz 36.audit plan 审计计划
;btH[a iV >?$+hZz< 37.significant audit areas 重点审计领域
}<EA)se" .Jt&6N 38.error 错误
WCbv5)uTUs M.Fu>Xi 39.fraud舞弊
0aMw :(,Eq? 40.modified or additional procedures 修改或追加审计程序
O MEPF2: XeaO,P 41.misappropriation of assets 侵占资产
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ys5b34JN K#=)]qIk 43.unusual pressures 异常压力
kpM5/=f/@ uLw$`ihw 44.the suspected noncompliance 涉嫌存在违法行为
^oFg5 J^@0Ff;=5^ 45.materialiy 重要性
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2Mw t}E1NXW 46.exceed the materiality level 超过重要性水平
rurC! - "RG.27 47.approach the materiality level 接近重要性水平
vG'JMzAm <}c`jN!z. 48.an acceptably low level 可接受水平
)+[{MR' X*2MNx^K~ 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
eZ]4,,m $18|@\Znj 50.misstatements or omissions 错报或漏报
=o5ZcC [~;#]az 51.aggregate 总计
cS98%@DR -f.<s!a 52.subsequent events 期后事项
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mAk@Q|u cH()Ze-B 54.perform additional audit procedures 实施追加的审计程序
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&eQF[8 , ^tIi;7k 56.detection risk 检查风险
v\#69J5.>) oB:tio4DE 57.inappropriate audit opinion 不适当的审计意见
e2Sudd=' G !Y3w]_x[: 58.material misstatement 重大的错报
}O<u RsS?ibozl 59.tolerable misstatement 可容忍错报
s@C@q(i6 $-m`LF@ 60.the acceptable level of detection risk 可接受的检查风险
83UIH0( NAjK0]SRY 查看《
注会考试《审计》中的128个英文单词(二) 》
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