3[Iw%% q AI; =k 1.audit
审计 ZS_f',kE Uk\U*\. 2.attestation 鉴证
f"^tOgGH $7d"9s\$" 3.credibility 可信赖程度
<5~>.DuE @ R Bw T 4.audit of financial statements 财务报表
审计 TeqsP1{? b.;}Hq> 5.agreed-upon procedures 执行商定程序
qG]PUc>j .9Fm>e+!C 6.high levels of assurance 高水平保证
g>zL{[e! .p>8oOp 7.compilation 编制
&[5az/Hj* a"aV&t 8.reliability 可靠性
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&_j4q 9.relevance 相关性
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Q#KjX;No 10.professional skepticism 职业谨慎
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_AYF'o-Cm lZ_k307 12. professional competence 专业胜任能力
UI;{3Bn p#2th`M:P1 13.Senior/CPA-in-charge 项目经理
*Fws]y2t~ i>2_hn_UR 14.audit engagement letter 业务约定书
yk{al SF d*L'`BBsp 15.recurring audit 连续审计
CI{x/ e^( yk2j&}M 16.the client 委托人
X2v'9 x vE(Hy&Q& 17.change
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~P)Z!0 18.the existing CPA 现任注册
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aK'r=NU ]mA?TwD 19.the successor CPA 后任注册
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# 21.issue the audit report 出具审计报告
<H 6Uo#ao *gVv74;; 22.expert 专家
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X)m2{@v D v<1;1m 24.knowledge of the entity‘ s business 了解被审计单位情况
.U_=LV]C 9 lv2 25.assess material misstatement risks评估重大错报风险
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9"S3A EI fp0Va!T(V 27.a general knowledge of —— 初步了解―――的情况
Ek3O{< M .,|cx 28.a more knowledge of—— 进一步了解的情况
Kl? 1)u3^4 l<0V0R( 29.the prior year‘s working papers 以前年度
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}g?]B +0 5S LF1u; 30.minutes of meeting 会议纪要
9[Mu h 8s*FI 31.business risks 经营风险
\m&:J>^ bxs@_fH 32.appropriateness 适当性
uypD`%pC <FEO6YP 33.accounting estimate 会计估计
\X!!(Z;6A 5 *_#" 34.management representations 管理层声明
X}$S|1CjO =#fqFL, 35.going concern assumption 持续经营假设
P}gh-5x 3$Je,|bs 36.audit plan 审计计划
lV8Mr6m dIm m}, 37.significant audit areas 重点审计领域
/NZR| y@I"Hk<T 38.error 错误
I$$!YMm.N M4| L 39.fraud舞弊
i&Ea@b Y%3j>_\; 40.modified or additional procedures 修改或追加审计程序
A Ho<E"R\ "T PMSx&Ei 41.misappropriation of assets 侵占资产
Mtu8zm H,'c& 42.transactions without substance 虚假交易
R##O9BSI8Z RW5T} 43.unusual pressures 异常压力
mYCGGwD ~0L>l J 44.the suspected noncompliance 涉嫌存在违法行为
#]rw@c 5gGr|d|( 45.materialiy 重要性
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,Re 46.exceed the materiality level 超过重要性水平
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uJQeZEe 47.approach the materiality level 接近重要性水平
3iB8QO;pp nP.d5%E 48.an acceptably low level 可接受水平
~jgd92`{z a`}-^;}SW 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
ZP1EO Z ][3 "xP 50.misstatements or omissions 错报或漏报
q_!3<.sf SLW1]ZaG 51.aggregate 总计
|$Td-M^) T"O! 52.subsequent events 期后事项
so;aN'{6@ \>+gZc]an 53.adjust the financial statements 调整财务报表
}+z}vb 2l9_$evK~ 54.perform additional audit procedures 实施追加的审计程序
Epx.0TA= t 3'8~H]<W 55.audit risk 审计风险
il:""x7^y "YivjHa7H 56.detection risk 检查风险
GFvOrRlP\ Xr@0RFdr[ 57.inappropriate audit opinion 不适当的审计意见
kHJjdgV i+OyBDkJM! 58.material misstatement 重大的错报
K~uoZ~_gA bp }~{]:b 59.tolerable misstatement 可容忍错报
nv|&|6?`oK ~`y6YIJ3 60.the acceptable level of detection risk 可接受的检查风险
'{),gV. kM.zX|_ 查看《
注会考试《审计》中的128个英文单词(二) 》
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