lQ<2Vw#Yl lF2im5nZ? 1.audit
审计 |h\e(_G\ +?w 7Nm` 2.attestation 鉴证
j\B]>PP5 ryB^$Kh,, 3.credibility 可信赖程度
iKnH6}`?U me_DONW 4.audit of financial statements 财务报表
审计 .0:BgM ,^pM]+NF| 5.agreed-upon procedures 执行商定程序
@{iws@. L'BDS* 6.high levels of assurance 高水平保证
yM}}mypS XZ EawJ0 7.compilation 编制
: ^F+mQN CC0@RU 8.reliability 可靠性
`MAee8u' w},' 1 9.relevance 相关性
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Fx6 %0fF_OU 10.professional skepticism 职业谨慎
Dd-;;Y1C HJhPd#xCW 11.objectivity 客观性
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;5:g%Dt 12. professional competence 专业胜任能力
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> 13.Senior/CPA-in-charge 项目经理
8c(}*,O/ !rZO~a0 14.audit engagement letter 业务约定书
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JkM:iR 7-6Z\.- 15.recurring audit 连续审计
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:y==O4 F1JSf&8 17.change
CPA 更换
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会计师
a/;u:" |RDmY!9& 19.the successor CPA 后任注册
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Iw>,, (JH LWAH 20.the preceding CPA前任
注册会计师 l>`N+ pZ$ ?Z0T9e< 21.issue the audit report 出具审计报告
EAn}8#r'(8 /d=i0E3 22.expert 专家
b Gq0k& E1IRb': 23.the board of directors 董事会
jCDZ$W89 hLPg=8nJ_ 24.knowledge of the entity‘ s business 了解被审计单位情况
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)59 25.assess material misstatement risks评估重大错报风险
|:$D[= -}`ES] 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
YLmzMD> xT70Rp(2po 27.a general knowledge of —— 初步了解―――的情况
%lNv?sWb lTJ1]7) 28.a more knowledge of—— 进一步了解的情况
5tT-[mQ* 1|bu0d\] 29.the prior year‘s working papers 以前年度
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xoF]r$sC8 aehGT| 30.minutes of meeting 会议纪要
A"x1MjuqLM lc>)7UF 31.business risks 经营风险
aDFu!PLB{) Xoyk 'T]- 32.appropriateness 适当性
Q}FDu, eZWN9#p2 33.accounting estimate 会计估计
, C2qP3yg 6kuN) 34.management representations 管理层声明
Y^m2ealC :-ZE~bHJ 35.going concern assumption 持续经营假设
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VXmi' UZ0fw@R M 36.audit plan 审计计划
}c1Vu j89|hG)2 37.significant audit areas 重点审计领域
Z.Lm[$/edn hO(8v&ns3 38.error 错误
Mnyg:y*= a]'sby 39.fraud舞弊
]vJZ v"ACn e`zEsLs@ 40.modified or additional procedures 修改或追加审计程序
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.NcoST9a .Gq.s t% 42.transactions without substance 虚假交易
{MdxIp[ 9;2PoW8 43.unusual pressures 异常压力
qH!}oPeU' A!Zjcp| 44.the suspected noncompliance 涉嫌存在违法行为
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46.exceed the materiality level 超过重要性水平
_a@&$NEox s<gZB:~ 47.approach the materiality level 接近重要性水平
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(-*NRY3* 4r#O._Z 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
"Pi\I9M3 L>+g;GJ 50.misstatements or omissions 错报或漏报
_d6mf4M]5 m)3?hF) 51.aggregate 总计
W7.O(s,32 j[NA3Vj1P 52.subsequent events 期后事项
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T;|VDk DR3M|4[ 53.adjust the financial statements 调整财务报表
LqIMU4Ex ! P/ ]o 54.perform additional audit procedures 实施追加的审计程序
X<@yt HBv ,Hh7'` 55.audit risk 审计风险
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S!.aBAW 56.detection risk 检查风险
XSt5s06TM >SpXB:wx 57.inappropriate audit opinion 不适当的审计意见
dVc;Tt 0CS^S1/[B` 58.material misstatement 重大的错报
#@H{Ypn` ~-x8@ / 59.tolerable misstatement 可容忍错报
zMs]9o ^(m`5]qr7J 60.the acceptable level of detection risk 可接受的检查风险
9\3% 5B7 Ug^C}".& 查看《
注会考试《审计》中的128个英文单词(二) 》
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