OA%.>^yb@ q1r\60M 1.audit
审计 /P^@dL AW+4Vm_!l 2.attestation 鉴证
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&|9mM=^ QdUl-( 4.audit of financial statements 财务报表
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2v}b ovm*,La)g 5.agreed-upon procedures 执行商定程序
zLOmtZ([' [DGq{(O 6.high levels of assurance 高水平保证
g|)e3q{M -<ZzYQk^h 7.compilation 编制
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sMYl 9.relevance 相关性
bTO$B2eh| @{+*ea7M(` 10.professional skepticism 职业谨慎
_32ltnBX 5Tn4iyg;B 11.objectivity 客观性
<u->hT Ko/_w_ 12. professional competence 专业胜任能力
<Y~V!9(~{Q 86R}G/>>e 13.Senior/CPA-in-charge 项目经理
;1(OC-2>d OX8jCW 14.audit engagement letter 业务约定书
:JW~$4 2q2w o&uK 15.recurring audit 连续审计
_AVCh)Zb =xG9a_^v 16.the client 委托人
*aG0p&n} -7=pb#y 17.change
CPA 更换
注册会计师 =%2 E|/ Plm3vk= 18.the existing CPA 现任注册
会计师
dr'6N1B@ F4bF&% R 19.the successor CPA 后任注册
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注册会计师 ,wRrx& <9@VY 21.issue the audit report 出具审计报告
@o;m!CYB ;R2(Gb 22.expert 专家
zoUW}O !p0FJ].g, 23.the board of directors 董事会
2cy{d|c )}?dYk 24.knowledge of the entity‘ s business 了解被审计单位情况
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|W]@ 25.assess material misstatement risks评估重大错报风险
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-09<; U Q FX|ZsmK 27.a general knowledge of —— 初步了解―――的情况
&TK% igL %>JqwMK 28.a more knowledge of—— 进一步了解的情况
"QiUuD= yM\1n 29.the prior year‘s working papers 以前年度
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(8H^{2K~ Y61E|:fV! 30.minutes of meeting 会议纪要
4<LRa=XT$ F6q}(+9i 31.business risks 经营风险
FEdyh?$ 9k$uo_i' 32.appropriateness 适当性
#p_ ~L4iW `8'|g8,wb0 33.accounting estimate 会计估计
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9ykmz ( .6/[X`* 35.going concern assumption 持续经营假设
HX<5i>]0\u hob%'Y5%D 36.audit plan 审计计划
bgEUG A#8/:t1AW 37.significant audit areas 重点审计领域
^8fO3<Jg X7n~Ws&s@ 38.error 错误
;zh|*F> +VU,U`W 39.fraud舞弊
h|jsi*4NnL {8JJ$_ 40.modified or additional procedures 修改或追加审计程序
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}P62& uvm=i . 41.misappropriation of assets 侵占资产
b,{?+8 v"bOv"!al 42.transactions without substance 虚假交易
_{ ?1+ =;T971L` 43.unusual pressures 异常压力
85H8`YwPh Z7%>O:@z 44.the suspected noncompliance 涉嫌存在违法行为
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ulfGrY e`C'5`d] 46.exceed the materiality level 超过重要性水平
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!HcG1^: 47.approach the materiality level 接近重要性水平
%Rg84tz YZmD:P 48.an acceptably low level 可接受水平
5[;p<GqGN 6wxQ_Qz: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
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50.misstatements or omissions 错报或漏报
w#-rl@JQ4 o[8Y %3 51.aggregate 总计
-i 6<kF-W 0p~:fm 52.subsequent events 期后事项
1_yUv7uhX kw1PIuz4& 53.adjust the financial statements 调整财务报表
'2#O{ U?@UIhtM| 54.perform additional audit procedures 实施追加的审计程序
LqU]&AAh ;pC-0m0Y 55.audit risk 审计风险
L$Ss]Ar= uTn(fs)D 56.detection risk 检查风险
&)`A4bf% FIW*Nr 57.inappropriate audit opinion 不适当的审计意见
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=f{r+'[;^ 58.material misstatement 重大的错报
b-~Gt]%>m C}W/9_I6Uo 59.tolerable misstatement 可容忍错报
jaNkWTm: oIf-s[uH 60.the acceptable level of detection risk 可接受的检查风险
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s8 查看《
注会考试《审计》中的128个英文单词(二) 》
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