E;21?`x5 7Cjd.0T=( 1.audit
审计 DmXcPJ[9 _C\[DR0n 2.attestation 鉴证
/6O??6g c!8=lrT. 3.credibility 可信赖程度
#YDr%>j " P)*FT 4.audit of financial statements 财务报表
审计 i(?,6)9 v^ d]rSm 5.agreed-upon procedures 执行商定程序
e!fqXVEVR GE|+fYVM-$ 6.high levels of assurance 高水平保证
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vzF5xp. s:00yQ 9.relevance 相关性
<8UYhGK jL)WPq!m+ 10.professional skepticism 职业谨慎
!ZDzEP* EBtLzbj 11.objectivity 客观性
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iR$<$P5 p0.|< 13.Senior/CPA-in-charge 项目经理
&rDM<pO #- -C#PQV 14.audit engagement letter 业务约定书
Wlh~) GRy-+#,b" 15.recurring audit 连续审计
e T'nl,e| s] /tYJYl 16.the client 委托人
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CPA 更换
注册会计师 Nr2 C@FU:0 :V)lbn\ 18.the existing CPA 现任注册
会计师
XWJwJ ?muzU.h"z 19.the successor CPA 后任注册
会计师 \.XLcz e&eW|E 20.the preceding CPA前任
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s95vK7I 21.issue the audit report 出具审计报告
*/ G<!W 74<!&t 22.expert 专家
A?G IBjs $4jell 23.the board of directors 董事会
U $Qv>7 p2PY@d}}. 24.knowledge of the entity‘ s business 了解被审计单位情况
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reo{*)% o`khz{SU: 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
Oo?,fw 5q@LxDy,b 27.a general knowledge of —— 初步了解―――的情况
uH3D{4 s=?aox7 28.a more knowledge of—— 进一步了解的情况
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(2?G:+C 7 30.minutes of meeting 会议纪要
7\o!HMfK u6:pV.p 31.business risks 经营风险
Qy#)Gxp $o@R^sJ 32.appropriateness 适当性
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Gf8s?l 'H9=J*9oG 35.going concern assumption 持续经营假设
'2hbJk DN4#H` 36.audit plan 审计计划
4eVI}, 3E}EBJLsZ 37.significant audit areas 重点审计领域
!#wd Ve_( wx=0'T-[ 38.error 错误
\EoX8b}$b0 vUC!fIG 39.fraud舞弊
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OEdJc\n_R }4co)B" 41.misappropriation of assets 侵占资产
9ykM3 9^P2I)aD 42.transactions without substance 虚假交易
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[6Im #s5 pz8v 43.unusual pressures 异常压力
Z: 2I/ 0f ER*.F 44.the suspected noncompliance 涉嫌存在违法行为
'NZGQebK 31Cq22" 45.materialiy 重要性
Z.Rb~n& ^SEdA=! 46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
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B68H&h]D#' eX&Gw{U-f 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
T+"f]v EruP 50.misstatements or omissions 错报或漏报
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Q/_[--0 (k-YI{D3 52.subsequent events 期后事项
"oJ(J{Jat 'p)Q68;& 53.adjust the financial statements 调整财务报表
bC@k>yC- qZ2&Xw.{1 54.perform additional audit procedures 实施追加的审计程序
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eN0P9.eqM Mjpo1dw 56.detection risk 检查风险
~QG?k HgJb4Fi 57.inappropriate audit opinion 不适当的审计意见
Y{Ap80'\6 |oKu=/[K 58.material misstatement 重大的错报
WbjF]b\ M\/XP| 7 59.tolerable misstatement 可容忍错报
vfvlB[ T!q_/[i~7 60.the acceptable level of detection risk 可接受的检查风险
l_FGZ!7 XOrfs sj 查看《
注会考试《审计》中的128个英文单词(二) 》
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