\,AE5hnO jIL+^{K< 1.audit
审计 &E]<dmR fN_qJm#:$y 2.attestation 鉴证
vg-Ah6BC{ 0h=}BCb+i 3.credibility 可信赖程度
qkM)zOZ^ C09rgEB\B 4.audit of financial statements 财务报表
审计 `j1b5&N;7 &o;d 5.agreed-upon procedures 执行商定程序
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kM Q=;Nn 6.high levels of assurance 高水平保证
&-$27 3'7] jj 7.compilation 编制
Ob&m&2s, V0<g$,W= 8.reliability 可靠性
:R-_EY$k6 B? aMX,1 9.relevance 相关性
g5C$#<28 '8yC wk 10.professional skepticism 职业谨慎
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ZAz= )- 11.objectivity 客观性
`53S[8 Ei7Oi!1 12. professional competence 专业胜任能力
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-XaEk 13.Senior/CPA-in-charge 项目经理
P;G]qV% k\TP3*fD 14.audit engagement letter 业务约定书
4J1_rMfh [v+5|twxpU 15.recurring audit 连续审计
N/!(`Z, I/*^s 16.the client 委托人
#`ZBA>FLaQ WM;5/;bB 17.change
CPA 更换
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'y cy(4g-b]@e 18.the existing CPA 现任注册
会计师
kz/"5gX: 8:;]tt 19.the successor CPA 后任注册
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注册会计师 *3KSOcQ p/qu4[Mm 21.issue the audit report 出具审计报告
v:P=t2q %L|xmx!c 22.expert 专家
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iR!]&Oh 23.the board of directors 董事会
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I.'/!11> 24.knowledge of the entity‘ s business 了解被审计单位情况
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[h m5o$Dus+?' 25.assess material misstatement risks评估重大错报风险
/9A6"Z bzr QQQ 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
s f.z(o ?iZM.$![ 27.a general knowledge of —— 初步了解―――的情况
!|l7b2NEz- 73_=CP"t 28.a more knowledge of—— 进一步了解的情况
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sEh #+N_wIP4 29.the prior year‘s working papers 以前年度
工作底稿
WH"'Ju5} lGt:.p{NG 30.minutes of meeting 会议纪要
WD_{bd) ${rWDZ0Z 31.business risks 经营风险
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#].qjOj fk9q 3 33.accounting estimate 会计估计
/1p5KVTKv tZv^uuEp3 34.management representations 管理层声明
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#+`Y05/ L/E7xLz 35.going concern assumption 持续经营假设
/i dI- %gQUog 36.audit plan 审计计划
_^eiN'B ]imVIu 37.significant audit areas 重点审计领域
+p`BoF9~ d>NO}MR 38.error 错误
6"o=`Sq TFm[sO0RZ 39.fraud舞弊
'7}2}KD #jzF6j%G 40.modified or additional procedures 修改或追加审计程序
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EP"Z 58&$R 8AuE:=?,, 42.transactions without substance 虚假交易
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9XYm8g'X *>"NUHq 44.the suspected noncompliance 涉嫌存在违法行为
YXZP-=fB>i k6J&4?xZ 45.materialiy 重要性
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rj 4:S]n19nq 46.exceed the materiality level 超过重要性水平
oc]:Ty ll1N`ke 47.approach the materiality level 接近重要性水平
O9zMD8 !*L)v 48.an acceptably low level 可接受水平
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G[JWG \q*-9_M 50.misstatements or omissions 错报或漏报
JV@G9PT \+nV~Pi"A 51.aggregate 总计
$./aKJ1B z?Ok'LX 52.subsequent events 期后事项
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=Gu&0f Xp9I3nd| 55.audit risk 审计风险
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3J XVqkw@Ia4! 56.detection risk 检查风险
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<(%o @ DO* 57.inappropriate audit opinion 不适当的审计意见
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D0>p 58.material misstatement 重大的错报
4ryG_p52l I<CrEL<5}~ 59.tolerable misstatement 可容忍错报
M_Ag*?2I \?R#ZxP@ 60.the acceptable level of detection risk 可接受的检查风险
1++g@8 ,b&hLht 查看《
注会考试《审计》中的128个英文单词(二) 》
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