r_V^sX gF M~M( 1.audit
审计 MLmk=&d ka8=`cn 2.attestation 鉴证
M%eTNsbNm gi/W3q3c6 3.credibility 可信赖程度
i8/"|+Z U`4t4CHA 4.audit of financial statements 财务报表
审计 JkNRXC: k~1{|HxrE 5.agreed-upon procedures 执行商定程序
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E%S ehX4[j6 6.high levels of assurance 高水平保证
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i3<F Nu; 9 7.compilation 编制
m?)F@4] Fz$^CMw5K 8.reliability 可靠性
z)FGbX 7YU}-gi 9.relevance 相关性
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kI=Z J\ ? 10.professional skepticism 职业谨慎
n*qn8Dq {'zs4)vw 11.objectivity 客观性
4=;`\-7! ^ s/f.#' 12. professional competence 专业胜任能力
hTAZGV( E-#}.}i5 13.Senior/CPA-in-charge 项目经理
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"t%>g 14.audit engagement letter 业务约定书
Znh<r[p< rdm&YM`J 15.recurring audit 连续审计
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0~nub 0 !F!Y_ 17.change
CPA 更换
注册会计师 9C1\?)"D^e &m@DK> 18.the existing CPA 现任注册
会计师
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DlS1L iC<qWq|S_m 19.the successor CPA 后任注册
会计师 ~w$ ^`e!] {X&H 20.the preceding CPA前任
注册会计师 ?w "zW6U , *Z!Bd8 21.issue the audit report 出具审计报告
&;%LTF@I, :\G`}_db' 22.expert 专家
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k iY1 &B ^LaRg 25.assess material misstatement risks评估重大错报风险
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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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fF;GtP .|3&lb6 27.a general knowledge of —— 初步了解―――的情况
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kt hy9<!$ l>jNBxB|/A 29.the prior year‘s working papers 以前年度
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I(:d8SF S8)6@ECC 30.minutes of meeting 会议纪要
i(n BXV{ sb*)K,U 31.business risks 经营风险
t\\`#gc9~i &qae+p? 32.appropriateness 适当性
IX 2 dic' @L5s.]vg= 33.accounting estimate 会计估计
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34.management representations 管理层声明
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V|1 35.going concern assumption 持续经营假设
/X97dF)zt S/7?6y~ 36.audit plan 审计计划
Y`!Zk$8 (<xl _L:*. 37.significant audit areas 重点审计领域
UrEfFtH' 7y'2 38.error 错误
E4N{;' 'P3jUc) 39.fraud舞弊
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n%? 40.modified or additional procedures 修改或追加审计程序
,ftKRq ,LVZ 41.misappropriation of assets 侵占资产
jS| 9jg: X_2pC|C 42.transactions without substance 虚假交易
|tuh/e@dx ZA6)@Mn 43.unusual pressures 异常压力
4S3uzy% 6ly`lu9 44.the suspected noncompliance 涉嫌存在违法行为
L/2,r*LNx$ QNm8`1 45.materialiy 重要性
R*r;`x M)j.Uu 46.exceed the materiality level 超过重要性水平
^K'@W LF\HmKM, 47.approach the materiality level 接近重要性水平
q=`i T43Jgk, 48.an acceptably low level 可接受水平
Av_JcH )@[##F2 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
B0|!s 2*ByVK 50.misstatements or omissions 错报或漏报
M#;"7Qg 6#(==}Sm+ 51.aggregate 总计
VH7nyqEM 6>&h9@ 52.subsequent events 期后事项
=`Lci1#pu} Wg!JQRHtT 53.adjust the financial statements 调整财务报表
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QSSA) 54.perform additional audit procedures 实施追加的审计程序
_|I`A6`= )uu1AbT+e 55.audit risk 审计风险
ME.a * v LeaJ).Maw 56.detection risk 检查风险
aK33bn'j (]N- HN]v 57.inappropriate audit opinion 不适当的审计意见
l~Rd\.O 5)iOG#8qJ 58.material misstatement 重大的错报
v,^W& W. NWS3-iZ|8 59.tolerable misstatement 可容忍错报
7oV$TAAf iR]K!j2 60.the acceptable level of detection risk 可接受的检查风险
;{89 *e*) jIi:tO9G^, 查看《
注会考试《审计》中的128个英文单词(二) 》
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