8MQb5( ! LX'z7fh 1.audit
审计 XrUc` d#8 n<NM 2.attestation 鉴证
>U\1*F,Om, ^sVr#T 3.credibility 可信赖程度
:+ZLKm l+nT$IPF 4.audit of financial statements 财务报表
审计 VW`SqUl _DouVv> 5.agreed-upon procedures 执行商定程序
RCqd2$K"J+ J7;8
S 6.high levels of assurance 高水平保证
=\`iC6xP} Xb<>AzEM 7.compilation 编制
/\.[@] .Gt_~x 8.reliability 可靠性
'fjouO I+{2DY/} 9.relevance 相关性
V O\g"Yc %*
k`z#b 10.professional skepticism 职业谨慎
@WCA7DW! FUVp}>#U 11.objectivity 客观性
q6'Q-e) =u-q#<h4; 12. professional competence 专业胜任能力
vnN0o5 AqiH1LAE 13.Senior/CPA-in-charge 项目经理
F|a'^:Qs 9-+N;g!q 14.audit engagement letter 业务约定书
Kn=0AdM 4mHk,Dd9, 15.recurring audit 连续审计
r;^%D( ,njlKkFw^Z 16.the client 委托人
>[2; A?bqDy 17.change
CPA 更换
注册会计师 ZsNZ3;d@u( t"s$YB>} 18.the existing CPA 现任注册
会计师
UgLFU# pZcY[a 19.the successor CPA 后任注册
会计师 Zg%tN#6y ?
9;CC]D 20.the preceding CPA前任
注册会计师 uUiS:Tp] '%X29B5 21.issue the audit report 出具审计报告
esiU._:u j{j5TvsrY 22.expert 专家
~&aULY?)] I_m3|VCa|t 23.the board of directors 董事会
bcq&yL'D
OqWm5(u&S 24.knowledge of the entity‘ s business 了解被审计单位情况
: *XAQb0 g< xE}[gF 25.assess material misstatement risks评估重大错报风险
d_,Ql708f fK
6[ p& 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
+ ZKU2N* A`#?Bj 27.a general knowledge of —— 初步了解―――的情况
?fN6_x2e3 zO2=o5nF. 28.a more knowledge of—— 进一步了解的情况
182g6/, '?jsH+j+ 29.the prior year‘s working papers 以前年度
工作底稿
Xj{gyLs #*q]^Is" 30.minutes of meeting 会议纪要
Y7zs)W8xTT &~Y%0&F,& 31.business risks 经营风险
&09&;KJ I 12Zh7Cc: 32.appropriateness 适当性
02tt.0go C1fd@6 33.accounting estimate 会计估计
EDz;6Z*4N 1tq ^W' 34.management representations 管理层声明
dk^j
v + O,Tp,wT 35.going concern assumption 持续经营假设
2i0;b|-= n"`V|
UTHP 36.audit plan 审计计划
g
V-*z}`U \vJ0Mhk1 37.significant audit areas 重点审计领域
L2p?]:- sE'c$H 38.error 错误
c:e3hJ 0%Le*C'yk 39.fraud舞弊
U3C"o|
X0iy 40.modified or additional procedures 修改或追加审计程序
t=X=",)f P6Y+ u 41.misappropriation of assets 侵占资产
`
<|tC#<z ,p3]`MG 42.transactions without substance 虚假交易
?HRS* er5!ne 43.unusual pressures 异常压力
qFK.ULgP` OX 'V 44.the suspected noncompliance 涉嫌存在违法行为
1a/C(4_k eM{u>n+`F0 45.materialiy 重要性
v$0|\)E) =^GPQ
_" 46.exceed the materiality level 超过重要性水平
AmHj\NX$ ]E-3/r$_cO 47.approach the materiality level 接近重要性水平
Q
8Hl7__^ aoZ |@x 48.an acceptably low level 可接受水平
:{N*Z }] &ocuZ-5` 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
}A+ncabm %VFoK-a 50.misstatements or omissions 错报或漏报
YHO}z}f[! ?$K-f:?c 51.aggregate 总计
*1Bq>h: %'ah,2a% 52.subsequent events 期后事项
o5p{ O>D[z u3#+fn_ 53.adjust the financial statements 调整财务报表
(BPO*'
T 5Zh2Q@ 54.perform additional audit procedures 实施追加的审计程序
:>.{w$Ln% jan}}7Dly 55.audit risk 审计风险
r}&&e BY
f o S= !6h 56.detection risk 检查风险
%SOXw8- XrM+DQ; 57.inappropriate audit opinion 不适当的审计意见
CDM6o!ur3 {N>ju 58.material misstatement 重大的错报
u {_, S3Aa d_d&su
E 59.tolerable misstatement 可容忍错报
X+ITW# pDZewb&cA 60.the acceptable level of detection risk 可接受的检查风险
W,NqevXo: e)wi}\:q_ 查看《
注会考试《审计》中的128个英文单词(二) 》
/M%>M] wv\K