m7u" awM^ +OZ\rs 1.audit
审计 2AW*PDncxP ? ph>:M 2.attestation 鉴证
mRy0zN>? !j&#R%D 3.credibility 可信赖程度
!xU[BCbfYV ?1**@E0 4.audit of financial statements 财务报表
审计 K,,'{j2#f q7pe\~q 5.agreed-upon procedures 执行商定程序
VNs3. pM~-o? 6.high levels of assurance 高水平保证
t)mc~M9w P5W58WxT' 7.compilation 编制
]!uId#OH y@r0"cvz9 8.reliability 可靠性
|-HNHUF @}s EP&$ 9.relevance 相关性
2$'bOo =y=MljEX 10.professional skepticism 职业谨慎
z0UtKE^b RN$>!b/ 11.objectivity 客观性
kJ?AAPC XRTiC#6 12. professional competence 专业胜任能力
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}cD_$D 13.Senior/CPA-in-charge 项目经理
(mioKO )?v Hzz v 6k 14.audit engagement letter 业务约定书
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Yy;BJ_ P-DW@drxF 17.change
CPA 更换
注册会计师 bwa*|{R `fE'$2 18.the existing CPA 现任注册
会计师
-`NzBuV$2, PsZ>L 19.the successor CPA 后任注册
会计师 <`?%Cz AO d5`D[,]d 20.the preceding CPA前任
注册会计师 ay#f\P!1 vOq N=bp 21.issue the audit report 出具审计报告
fYW9Zbov- &Mz]y?k' 22.expert 专家
Ko)f:=Qo yq1G6hw 23.the board of directors 董事会
'<>?gE0Cd 5~d=,;yE 24.knowledge of the entity‘ s business 了解被审计单位情况
5vLA)Al3 sY1.z5"Mm 25.assess material misstatement risks评估重大错报风险
k9;t3-P 3#Iq5vT 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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;j[ 27.a general knowledge of —— 初步了解―――的情况
7-0j8$` 13*S<\ 28.a more knowledge of—— 进一步了解的情况
TF 80WMt %m|1LI( 29.the prior year‘s working papers 以前年度
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Hv2[=e lc >nvnU`\ 30.minutes of meeting 会议纪要
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lSav?V_ 31.business risks 经营风险
saDu'SmYV C=IN " 32.appropriateness 适当性
[KCR@__ Xq<_r^ 33.accounting estimate 会计估计
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V(g5Gn? jeB"j 35.going concern assumption 持续经营假设
X\>/'fC$ 8n:N#4Dh^ 36.audit plan 审计计划
Q- w_@~ CNhLp# 37.significant audit areas 重点审计领域
G_zK .N 73nM9 38.error 错误
T%;NW|mH& "{trK?-8% 39.fraud舞弊
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;/kmV~KG 40.modified or additional procedures 修改或追加审计程序
gGN6Yqj0 :G]t=vr1 41.misappropriation of assets 侵占资产
;.b^&h gI"cZ h3} 42.transactions without substance 虚假交易
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+n$ruoRJh }8s&~fH 44.the suspected noncompliance 涉嫌存在违法行为
(;H% r & $~VIx% h 45.materialiy 重要性
<@lj\, /8<c~ 46.exceed the materiality level 超过重要性水平
7j29wvSp5 7#Uzz"^ 47.approach the materiality level 接近重要性水平
NjPQT9&3h ~|N,{GaL 48.an acceptably low level 可接受水平
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tPj C7f*Q[ 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
b`%!\I j(}pUV B 50.misstatements or omissions 错报或漏报
3(nnN[?N,5 _Vf>>tuW 51.aggregate 总计
Z[B:6\oQ rq Uk_|Xa 52.subsequent events 期后事项
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yVp1Se =''b `T$ 53.adjust the financial statements 调整财务报表
|.$7.8g u } +?'B) 54.perform additional audit procedures 实施追加的审计程序
DrbjklcUU )]4=anJu@| 55.audit risk 审计风险
tOxH 9 *B84Y.d f 56.detection risk 检查风险
Koj9]2<0 ^SW9J^9 57.inappropriate audit opinion 不适当的审计意见
@ &Od1X dV16' 58.material misstatement 重大的错报
FjLMN{eH/ `%EcQ}Nr 59.tolerable misstatement 可容忍错报
#K/JU{" |sl^4'Ghc 60.the acceptable level of detection risk 可接受的检查风险
Aa]3jev shP}T[< 查看《
注会考试《审计》中的128个英文单词(二) 》
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