le[5a=e( `>#X,Lw$g 1.audit
审计 Nxt/R%( R
jAeN#,? 2.attestation 鉴证
{'r*Jb0 #bdJ]v.n 3.credibility 可信赖程度
2G'G45Q Wq>j;\3b3 4.audit of financial statements 财务报表
审计 U`8)rtYw VUt
6[~? 5.agreed-upon procedures 执行商定程序
5SKu \H\ f O(.I 6.high levels of assurance 高水平保证
c|O5Vp} &=7ur 7.compilation 编制
;hZ(20 9X*q^u 8.reliability 可靠性
=8J\;h (wA|lK3 9.relevance 相关性
{u5)zVYC,U P4N{lQ.> 10.professional skepticism 职业谨慎
j?8E >tM Y*AHwc<w` 11.objectivity 客观性
6"=e+V@ 4l3N#U0Q 12. professional competence 专业胜任能力
Icr'l$PE 6 8_
UQ. 13.Senior/CPA-in-charge 项目经理
|w>DZG!}1- T!*7G:\f" 14.audit engagement letter 业务约定书
6>vj({,1Y* ipyO&v 15.recurring audit 连续审计
j5HOdy2 5GRN1Aov< 16.the client 委托人
$jntT(V hZJ Nh,,w 17.change
CPA 更换
注册会计师 v~xG*e
P.fgt>v] 18.the existing CPA 现任注册
会计师
#Gg^fm +5HO T{wj 19.the successor CPA 后任注册
会计师 |LjCtm)@+ fcBSs\\C~ 20.the preceding CPA前任
注册会计师 :c.i Z 4%]{46YnK 21.issue the audit report 出具审计报告
4u&l@BUr aY?}4Bx 22.expert 专家
0loC^\f >AfJxdd1 23.the board of directors 董事会
^wHO!$ RoiMvrJQP 24.knowledge of the entity‘ s business 了解被审计单位情况
$Z,+aLmb ]pGr'T~Gj 25.assess material misstatement risks评估重大错报风险
P&SR;{:y r94BEC 2 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
[AGm%o=) ~KNxAxyVi 27.a general knowledge of —— 初步了解―――的情况
$i2gOz ZcQm(my 28.a more knowledge of—— 进一步了解的情况
(;M"'.C U?rfE(! 29.the prior year‘s working papers 以前年度
工作底稿
m7@`POI k+i=0P0mf 30.minutes of meeting 会议纪要
v0y7N_U5n MdKZH\z/ 31.business risks 经营风险
IaJ(T>"+ 9o18VJR 32.appropriateness 适当性
+GGj*sD pp-Ur?PM 33.accounting estimate 会计估计
duqu}*Jw W"0 # 34.management representations 管理层声明
2V0R|YUt aL`pvsnF 35.going concern assumption 持续经营假设
nOB
]?{X 1jF}g`At 36.audit plan 审计计划
yQW\0&a$
B\mdOTLQ 37.significant audit areas 重点审计领域
;L)}blN. #}gc6T~0 38.error 错误
V:+}
]"yJ, mPu5%% 39.fraud舞弊
xM*v!J, ?+!KucTF
40.modified or additional procedures 修改或追加审计程序
Vz,WPm$I $@NZ*m%?JQ 41.misappropriation of assets 侵占资产
~9n@MPS^! 0<)8
?ow 42.transactions without substance 虚假交易
*rbH|o 8 gsR"d@! 43.unusual pressures 异常压力
sM4wh_lO O{4m-; 44.the suspected noncompliance 涉嫌存在违法行为
\
}2Wd`kD f(C0&"4e 45.materialiy 重要性
vKW%l jv7zvp 46.exceed the materiality level 超过重要性水平
1zM`g_(# N8vWwN[3 47.approach the materiality level 接近重要性水平
RDZq(rKc eMF%!qUr 48.an acceptably low level 可接受水平
#"Zr#P{P j`
x9z_ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
b)V[d8IA x;SrJVDN 50.misstatements or omissions 错报或漏报
^NCH)zK]v AV'> 51.aggregate 总计
_S[H:b$? W t8 RC 52.subsequent events 期后事项
WFB2 Ub7
!!QMcx_C#/ 53.adjust the financial statements 调整财务报表
f;b(W F3qi$ 3HM 54.perform additional audit procedures 实施追加的审计程序
%1 v)rg
y o0/03O 55.audit risk 审计风险
Sb`>IlT\# '[HFIJ0K! 56.detection risk 检查风险
0>'1|8+`(z |9%>R* 57.inappropriate audit opinion 不适当的审计意见
"L,FUo^&
;?y?s'>t& 58.material misstatement 重大的错报
?;*mSQA`J 55;xAsG 59.tolerable misstatement 可容忍错报
LJiMtqg =DtM.o
Q> 60.the acceptable level of detection risk 可接受的检查风险
-ZuzJAA $0 li"+ 查看《
注会考试《审计》中的128个英文单词(二) 》
a"v D+r7Ol dRu@5
:BP