_MTvNs oJZ0{^ 1.audit
审计 OqX+R4S m/WDJ$d 2.attestation 鉴证
X^C $|: @"iNjqxh 3.credibility 可信赖程度
{JM3drnw I]B9+Z?xo 4.audit of financial statements 财务报表
审计 0Qg%48u U+uIuhz 5.agreed-upon procedures 执行商定程序
_+gpdQq\p wKJK!P 6.high levels of assurance 高水平保证
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}X)aP qJ$S3B 7.compilation 编制
(A;HB@)[A V3_qqz}`r 8.reliability 可靠性
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w/Y 9.relevance 相关性
@"^(} 6 s%?<:9 10.professional skepticism 职业谨慎
(JiEV3GH II.Wa&w} 11.objectivity 客观性
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M<@9di7c 12. professional competence 专业胜任能力
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iuP <4;f?eu 13.Senior/CPA-in-charge 项目经理
tOPkx( Kt_HJ! 14.audit engagement letter 业务约定书
iz-O~T/^ mW)"~sA 15.recurring audit 连续审计
~'):1}KN] qt%/0 16.the client 委托人
K=2j}IPe *gI9CVfQl 17.change
CPA 更换
注册会计师 FFH{#|_1 * =O@D2g0 18.the existing CPA 现任注册
会计师
u[!Ex=9W t;[Q&Jl 19.the successor CPA 后任注册
会计师 v=H!Y"; bre6SP@ 20.the preceding CPA前任
注册会计师 EKT"pL-EY b*a}~1 21.issue the audit report 出具审计报告
cH7D@p} \g|;7&%l3 22.expert 专家
!v 3wl0 BimM)4g 23.the board of directors 董事会
||?wRMV BCHI@a 24.knowledge of the entity‘ s business 了解被审计单位情况
Rh7=,=u ;<` 25.assess material misstatement risks评估重大错报风险
I3?:KVa sQT,@'" 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
&S#bLE ..^,* 27.a general knowledge of —— 初步了解―――的情况
g? \pH:|79 D%.<}vG 28.a more knowledge of—— 进一步了解的情况
PiIILX{DuH u"a$/ 29.the prior year‘s working papers 以前年度
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Eb9M;u |m7`:~ow 30.minutes of meeting 会议纪要
*'(dcy9 Qod2m$>wp} 31.business risks 经营风险
QfM*K.7Sl 3'2}F%!Mv 32.appropriateness 适当性
L9U<E $%# **O4"+Xi8 33.accounting estimate 会计估计
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YWhs; 35.going concern assumption 持续经营假设
@.iOFY u]cnbm 36.audit plan 审计计划
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Hl%o8,z aa1XY&G"! 38.error 错误
wGQ{ D 2Go,1 39.fraud舞弊
"Hjw osX23T~- 40.modified or additional procedures 修改或追加审计程序
Q<``}:y|> |@-WC. 41.misappropriation of assets 侵占资产
7\U1K^q U>x2'B v 42.transactions without substance 虚假交易
a^5`fA/L, 9e :E% 2 43.unusual pressures 异常压力
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E[K-u qc'tK6=jp 45.materialiy 重要性
L{fP_DIa )SUN+YV^ 46.exceed the materiality level 超过重要性水平
IL:"]`f* .Um%6a- 47.approach the materiality level 接近重要性水平
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Yhw* `"X q%:Jmi> 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
TcfBfscU -;`W"&`ss 50.misstatements or omissions 错报或漏报
EJtU(HmW EShakV 51.aggregate 总计
g&E_|}u4 IfXLnD^|| 52.subsequent events 期后事项
LMG\jc?, Yg]f2ke 53.adjust the financial statements 调整财务报表
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B?%D 54.perform additional audit procedures 实施追加的审计程序
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qd") 55.audit risk 审计风险
Xp?Z;$r$ t+(CAP|, 56.detection risk 检查风险
tl^[MLQa N~ozyIP, 57.inappropriate audit opinion 不适当的审计意见
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t}%62 (P>vI' 58.material misstatement 重大的错报
N8{>M, P*T)/A%4 59.tolerable misstatement 可容忍错报
5~"=Fm<uD Nb9pdkf0 60.the acceptable level of detection risk 可接受的检查风险
7z,M`14 pq&c]8H 查看《
注会考试《审计》中的128个英文单词(二) 》
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