9XtR8MH 2;X{ZLo 1.audit
审计 g2Pa-}{ #+dF3]X(& 2.attestation 鉴证
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DdF" 3.credibility 可信赖程度
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Z9og 4.audit of financial statements 财务报表
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-^- 5.agreed-upon procedures 执行商定程序
z+IHt( n?uVq6c 6.high levels of assurance 高水平保证
qy@v,a NQb!?w 7.compilation 编制
l0AVyA4RFV *^ag wQ` 8.reliability 可靠性
G-FeDP EVs.'Xg< 9.relevance 相关性
qz]b8rX g=iPv3MG 10.professional skepticism 职业谨慎
=e\E{K'f@ =)tU]kp 11.objectivity 客观性
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* 12. professional competence 专业胜任能力
Z*r;"WHB j;%RV)e 13.Senior/CPA-in-charge 项目经理
-<e8\ Z` fd Vye|% 14.audit engagement letter 业务约定书
%K@s0uQ N=4`jy = 15.recurring audit 连续审计
`*?8<Vm k)l*L1Y4: 16.the client 委托人
:yPA6O 4 *WS'C}T 17.change
CPA 更换
注册会计师 >wsS75n1 t4HDt\}&k~ 18.the existing CPA 现任注册
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会计师 _Nze="Pt Ekq&.qjYG" 20.the preceding CPA前任
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NR98I7 8M9LY9C 22.expert 专家
<\0+*`">g 24)Sf 23.the board of directors 董事会
sf""]c$ lawjGI 24.knowledge of the entity‘ s business 了解被审计单位情况
\gtI4zl*J -v]vm3Na 25.assess material misstatement risks评估重大错报风险
<<Zt.!hS 3RYg-$NK[ 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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p(6K 28.a more knowledge of—— 进一步了解的情况
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mihWD02 29.the prior year‘s working papers 以前年度
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X9:4oMux7 UXU!sd 30.minutes of meeting 会议纪要
4q<LNvJA `EFPY$9`D 31.business risks 经营风险
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pUTC~|j%: 32.appropriateness 适当性
a?^xEye oh>X/uj 33.accounting estimate 会计估计
g)o?nAr h ~\bJ*Zp 34.management representations 管理层声明
C3m](%? /3]b!lFZZ 35.going concern assumption 持续经营假设
m\h. sg& d5b \kR r 36.audit plan 审计计划
*ud"?{)Z C}})dL;( 37.significant audit areas 重点审计领域
|.8lS3C KN41kkN 38.error 错误
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0O_acO4 S7/0B4[ 40.modified or additional procedures 修改或追加审计程序
L%3m_'6QP .bwKG`F 41.misappropriation of assets 侵占资产
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N7J:Q 42.transactions without substance 虚假交易
>icL,n"] jsXj9:X I 43.unusual pressures 异常压力
p_K``JE OJ2O?Te8 44.the suspected noncompliance 涉嫌存在违法行为
Glt%%TJb KINKq`Sx 45.materialiy 重要性
WJB/X"J 9)_fH6r 46.exceed the materiality level 超过重要性水平
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s! z}L3// 47.approach the materiality level 接近重要性水平
kO1.27D ao@"j}c 48.an acceptably low level 可接受水平
|fQl0hL S6J7^'h 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
aa:97w~s0 d|nJp-%V 50.misstatements or omissions 错报或漏报
!W^b:qjJ 3]*_*<D 51.aggregate 总计
i]qVT)j cqr4P`Oj 52.subsequent events 期后事项
,$lOQ7R1( 8SG*7[T7 53.adjust the financial statements 调整财务报表
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s}< 54.perform additional audit procedures 实施追加的审计程序
\P3[_kbf1 |'C{nTX 55.audit risk 审计风险
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;M<jQntqS{ pi'w40!: 57.inappropriate audit opinion 不适当的审计意见
LuLnmnmB v|VfSLZTb 58.material misstatement 重大的错报
O{sb{kk c4T8eTKU 59.tolerable misstatement 可容忍错报
~"oxytJ SBj9sFZ 60.the acceptable level of detection risk 可接受的检查风险
xz@/^Cj |"7^9( 查看《
注会考试《审计》中的128个英文单词(二) 》
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