>MGWN lH;V9D^ 1.audit
审计 F#>00b{Q )q[P&f(h 2.attestation 鉴证
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U)$bH Z2gWa~dBC 3.credibility 可信赖程度
tEL9hZzI Kp6 @? 4.audit of financial statements 财务报表
审计 #R{>@]x` WFiX=@SS 5.agreed-upon procedures 执行商定程序
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(I)u >v %js!`f 6.high levels of assurance 高水平保证
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I 4;I\%qes 7.compilation 编制
g_1#if& _0jR({\ 8.reliability 可靠性
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J\kR QXZyiJX} 9.relevance 相关性
ov,|`FdU^T [Q0V 5P~Q' 10.professional skepticism 职业谨慎
1vxRhS&FY J\r\_P@;c 11.objectivity 客观性
~g\~x c3 O/#* 12. professional competence 专业胜任能力
cf88Fd6l/ 9H/>M4RT 13.Senior/CPA-in-charge 项目经理
+bS\iw + {2h*NFp 14.audit engagement letter 业务约定书
Wk<fNHg *^uK=CH1?( 15.recurring audit 连续审计
7-``J#9= \y5lYb,*c_ 16.the client 委托人
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17.change
CPA 更换
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1Oxm42 wX0D^)NtF 18.the existing CPA 现任注册
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N<9 c/V @"@|O>KJ 19.the successor CPA 后任注册
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yf:Vhr AP=h*1udk 20.the preceding CPA前任
注册会计师 l S)^8 68XJ`/d 21.issue the audit report 出具审计报告
`9co7[Z T82 `-bZ 22.expert 专家
|n/;x$Cb |Dn Zk3M, 23.the board of directors 董事会
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F!V 24.knowledge of the entity‘ s business 了解被审计单位情况
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~sJVk6 nzC *mPX8 25.assess material misstatement risks评估重大错报风险
P |tyyjO )&@YRT\c?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
HG;;M6 hSm?Z!+ 27.a general knowledge of —— 初步了解―――的情况
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!p }PBme'kP 28.a more knowledge of—— 进一步了解的情况
d}\]!x3t QN#"c 29.the prior year‘s working papers 以前年度
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P;0KtQ E`o_R=% 30.minutes of meeting 会议纪要
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t`Kpbfk 31.business risks 经营风险
]q1w@)]n} e,JBz~CK*w 32.appropriateness 适当性
ZAr6RRv ^ ,)1C"' 33.accounting estimate 会计估计
w a_{\v= 9^XZ|` 34.management representations 管理层声明
)#m{"rk[x, },8|9z#pyB 35.going concern assumption 持续经营假设
g{V(WyT@ SaXt"Ju,AH 36.audit plan 审计计划
\}$|Uo$O I _KHQ&Z* 37.significant audit areas 重点审计领域
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IVQ WqA)V,E 38.error 错误
#kv9$ dHDtY$/_ 39.fraud舞弊
\p(S4?I7 z\m$>C| 40.modified or additional procedures 修改或追加审计程序
:^]Po$fl G`!,>n 3 41.misappropriation of assets 侵占资产
VZi1b0k1. \6wltTW]# 42.transactions without substance 虚假交易
$mPR)T /(^-=pAX 43.unusual pressures 异常压力
GrLxERf KNeVSZT 44.the suspected noncompliance 涉嫌存在违法行为
!igPyhi,hl D,cD]tB2 45.materialiy 重要性
xw8k<` mW"e 46.exceed the materiality level 超过重要性水平
dHY@V>D'- U2A-ub>7 47.approach the materiality level 接近重要性水平
<.ZIhDiEl %$&eC 48.an acceptably low level 可接受水平
K6->{!8]k C1;uAw?\ 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
~T@E")uR TgcCR:eL= 50.misstatements or omissions 错报或漏报
"q?(rx; 96\FJHtZ 51.aggregate 总计
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R+3kxM %Ik5|\ob? 52.subsequent events 期后事项
791v>h bSIY|/d+ 53.adjust the financial statements 调整财务报表
TIp\- t%mi#Gh( 54.perform additional audit procedures 实施追加的审计程序
- k0a((? | d*<4-: 55.audit risk 审计风险
\*MZ1Q*x aUMiRm- 56.detection risk 检查风险
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@>z.chM; 57.inappropriate audit opinion 不适当的审计意见
Jj]<SWh 4M"'B A< 58.material misstatement 重大的错报
5i6Ji( CRo@+p10 59.tolerable misstatement 可容忍错报
QHv]7&^rlj Ge)G.> c 60.the acceptable level of detection risk 可接受的检查风险
'cCM[P+ ~[!Tpq5 查看《
注会考试《审计》中的128个英文单词(二) 》
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