E,[@jxP $EB&]t+ 1.audit
审计 ]i-peBxw wW~y?A"{2 2.attestation 鉴证
6_m5%c~;+r TRl,L5wd-? 3.credibility 可信赖程度
N;9m&)@JR' @,<@y>m7 4.audit of financial statements 财务报表
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c<v 5.agreed-upon procedures 执行商定程序
:)UF# ]{r*Z6bs 6.high levels of assurance 高水平保证
kgX"LQh;[G 3TRzDE(J 7.compilation 编制
fAu^eS%>7 "eq{_4dL 8.reliability 可靠性
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<s1 9.relevance 相关性
,m-z D R&cOhUj22J 10.professional skepticism 职业谨慎
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El;\#la 11.objectivity 客观性
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L7*,v5 12. professional competence 专业胜任能力
+!'\}"q 2nW:|*:/p6 13.Senior/CPA-in-charge 项目经理
[X'XxYbZ J6eF7 fa 14.audit engagement letter 业务约定书
X|}yp| >~-8RM 15.recurring audit 连续审计
2NHkK_B1P U[EM<5@I 16.the client 委托人
e`pYO]Z ,GB~Cmc1<Q 17.change
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:^$b4 18.the existing CPA 现任注册
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VQ5D?^'0/ R36BvW0X 19.the successor CPA 后任注册
会计师 "+oP((9 *C81DQ 20.the preceding CPA前任
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Gx`Y) "<3F[[;~ 21.issue the audit report 出具审计报告
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Yj/aa0Ka4 [?3]+xr: 23.the board of directors 董事会
v=kQ/h 5OUGln5 24.knowledge of the entity‘ s business 了解被审计单位情况
u^DfRd&P0 EZy:_xjZ 25.assess material misstatement risks评估重大错报风险
_i_^s0J I}djDtJ 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
-nVQB146^ `nAR/Ye 27.a general knowledge of —— 初步了解―――的情况
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( !~+"TI}_%w 28.a more knowledge of—— 进一步了解的情况
~=$0=)c kvWP[! j?) 29.the prior year‘s working papers 以前年度
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0p"l}Fu@` &cnciEw1 30.minutes of meeting 会议纪要
$#3O:aW |'$E-[ 31.business risks 经营风险
KxyD{W1 MKqMH,O 32.appropriateness 适当性
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33.accounting estimate 会计估计
bC_qoI< /NFk@8<? 34.management representations 管理层声明
b@GL*Z xLxXc!{J5 35.going concern assumption 持续经营假设
z+ch-L^K4 {+`'ZU6C 36.audit plan 审计计划
!GB\-( $AGW8" 37.significant audit areas 重点审计领域
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P#gs`< 38.error 错误
cK()_RB# )qDCh 39.fraud舞弊
lD`@{A mGss9eZa 40.modified or additional procedures 修改或追加审计程序
=ttvC"4? /y8=r"'G 41.misappropriation of assets 侵占资产
W9i}w& L#t^:% 42.transactions without substance 虚假交易
8>U{>]WG <ttrd%VW 43.unusual pressures 异常压力
vpt*?eR /INjP~C 44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性
uu5AW=j DC9\Sp? 46.exceed the materiality level 超过重要性水平
|6]2X W mEL<d,XhI 47.approach the materiality level 接近重要性水平
GSHJ?}U, XH^X4W 48.an acceptably low level 可接受水平
$&fP%p jXa;ovPK 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
;kW+ {RG4 m{#9 50.misstatements or omissions 错报或漏报
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!l-lu= 51.aggregate 总计
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` R; c(@(j8@S 52.subsequent events 期后事项
o|Q:am'H BM~>=emc 53.adjust the financial statements 调整财务报表
ID{62>R Th\w#%'N 54.perform additional audit procedures 实施追加的审计程序
_*K=Z,a;\ $-J0ou8~ 55.audit risk 审计风险
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hg2a,EU\Z cDkq@H: 57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报
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& 59.tolerable misstatement 可容忍错报
x=S8UKUx ^ gy"$F3{` 60.the acceptable level of detection risk 可接受的检查风险
QL].)Vgf g!QX#_~Il 查看《
注会考试《审计》中的128个英文单词(二) 》
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