94%gg0azp _lb ^ 1.audit
审计 8^=g$;g bJe*J\){ 2.attestation 鉴证
*=0Wh@?0 Pgg6(O9}B^ 3.credibility 可信赖程度
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审计 $*K5 .Ozfj@ f 5.agreed-upon procedures 执行商定程序
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*N;bM^ H[V^wyi'z 6.high levels of assurance 高水平保证
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h3 7.compilation 编制
FCQoz"M )H$Ik)/N 8.reliability 可靠性
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yM ([UuO}m- 9.relevance 相关性
)7=B]{B_ \(.&E`r 10.professional skepticism 职业谨慎
qf+jfc(Iby &KgR;.R^J 11.objectivity 客观性
[6BLC{2 ;6t>!2I>C 12. professional competence 专业胜任能力
+FQ:Q+ V4qHaG 13.Senior/CPA-in-charge 项目经理
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Y\BB;"x1 y#HD1SZ 15.recurring audit 连续审计
O/gok+K v83uGEq( 16.the client 委托人
E!Hq%L!/ +,7dj:0S 17.change
CPA 更换
注册会计师 wQ!~c2a<8 3/:O8H 18.the existing CPA 现任注册
会计师
gB&]kHLO *jGB/ y 19.the successor CPA 后任注册
会计师 N<hbV0$ % qLKyr@\' 20.the preceding CPA前任
注册会计师 <qZXpQ# "%urT/Fv& 21.issue the audit report 出具审计报告
n=r}jRH1 \l{*1lQ` 22.expert 专家
NmST1pMk Ol9U^ 23.the board of directors 董事会
[ar:zlV8 *)ed( +b 24.knowledge of the entity‘ s business 了解被审计单位情况
CSc*UX+ {d}-SoxH 25.assess material misstatement risks评估重大错报风险
G6JyAC9j Q6,rY(b6 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
3k;U#H Yc=y Vh 27.a general knowledge of —— 初步了解―――的情况
p1v:X? >tr?5iKxc 28.a more knowledge of—— 进一步了解的情况
7EY~5U/4 GWjKZ1p 29.the prior year‘s working papers 以前年度
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pW:h\}%`n 0o At=S 30.minutes of meeting 会议纪要
Yp 6;Y7^ ,p1 (0i 31.business risks 经营风险
vbqI$F[s ~0ZEnejy 32.appropriateness 适当性
?*}76u V==' 7n 33.accounting estimate 会计估计
MGc=TQ. _I~TpH^1K 34.management representations 管理层声明
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To wuzz Wq 35.going concern assumption 持续经营假设
?#}=!$p huvg'Yt 36.audit plan 审计计划
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3mWo`l :1_hQeq 38.error 错误
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xb{bF 39.fraud舞弊
*Q!b%DIa$ -B4uK 40.modified or additional procedures 修改或追加审计程序
@kvp2P+O ejgg.G ^ 41.misappropriation of assets 侵占资产
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G]P4[#5 FAM`+QtNw 43.unusual pressures 异常压力
=#BeAsFfO y{u6t 3 44.the suspected noncompliance 涉嫌存在违法行为
/lr RbZ eVU:.fx 45.materialiy 重要性
{!N4| EyBdL 46.exceed the materiality level 超过重要性水平
R%#c~NOO iM8hGQ` 47.approach the materiality level 接近重要性水平
)[p8 `}zv17wp 48.an acceptably low level 可接受水平
]2h[.qa ,<EmuEw | 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
bx6@FKns} .&sguAyG 50.misstatements or omissions 错报或漏报
tH_#q"@) Efp=z=E 51.aggregate 总计
_'I9rGlx3 ^iV@NVP 52.subsequent events 期后事项
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*C! >E]*5jqU 53.adjust the financial statements 调整财务报表
YvYav d ++dV5 54.perform additional audit procedures 实施追加的审计程序
N23s{S t e\yj>tQJg 55.audit risk 审计风险
U">OdoZ,E+ xje{kx# 56.detection risk 检查风险
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6:5<NW 3_h%g$04s 58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
dt5gQ9(B ED?s[K 60.the acceptable level of detection risk 可接受的检查风险
`Mjm/9+18 "Y%\qw/wq 查看《
注会考试《审计》中的128个英文单词(二) 》
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