b{(:'. CnO$xE|{ 1.audit
审计 ]UMwpL&rY Kl^Yq 2.attestation 鉴证
P0W%30Dh thOCzGJ$ 3.credibility 可信赖程度
'oo]oeJ- RgEUTpX 4.audit of financial statements 财务报表
审计 uH`ds+Hp G G7N!eZ 5.agreed-upon procedures 执行商定程序
mv5!fp_*7 z\fk?Tj<ro 6.high levels of assurance 高水平保证
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I@.qon2V 1cUC>_%? 8.reliability 可靠性
,2u]rLxx; $UKDXQF" 9.relevance 相关性
)m?oQ#`m f3nib8B' 10.professional skepticism 职业谨慎
cZ5[A T m|p}Jf! 11.objectivity 客观性
')_jK',1 \2W( >_z 12. professional competence 专业胜任能力
18a6i^7 ctj.rC)6n 13.Senior/CPA-in-charge 项目经理
ofS9h*wrJ tEb2>+R 14.audit engagement letter 业务约定书
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15.recurring audit 连续审计
=#8J9 <{e0i 16.the client 委托人
#LF_*a0v brZ3T`p+.P 17.change
CPA 更换
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会计师
F/mD05{ NmK%k jCx 19.the successor CPA 后任注册
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注册会计师 1w?X~VZAX A*W QdY 21.issue the audit report 出具审计报告
yl|+D] 6Ba>l$/q 22.expert 专家
`lr\V;o! NH4EsV] 23.the board of directors 董事会
b@nbXm]Z 5JQq?e)n 24.knowledge of the entity‘ s business 了解被审计单位情况
OG0ro(|dI @"Do8p!*(6 25.assess material misstatement risks评估重大错报风险
=w,%W^"E J0^p\mG 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
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df}B:?Ew. Ro?yCy:L' 28.a more knowledge of—— 进一步了解的情况
O=ci"2!\- N/]TZu~k z 29.the prior year‘s working papers 以前年度
工作底稿
y=-d*E `Q}.9s_ri 30.minutes of meeting 会议纪要
SrU,-mA W ?DM-C5$ 31.business risks 经营风险
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:'#BU: wMei`svY 33.accounting estimate 会计估计
LTG/gif[u RDk{;VED{ 34.management representations 管理层声明
I5PaY.i >(*jL 35.going concern assumption 持续经营假设
6$2)m;| XY dc"Vc 3) 36.audit plan 审计计划
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Oxy.V+R >L)Xyq 38.error 错误
*COr^7Kf5 j @sd x)1+ 39.fraud舞弊
Ix-FJF- DS-Kot(k(z 40.modified or additional procedures 修改或追加审计程序
XgU]Ktl u]CW5snz 41.misappropriation of assets 侵占资产
;\(wJ{u?Y SbrBlP:G 42.transactions without substance 虚假交易
qky{]qNW 8%I4jL< 43.unusual pressures 异常压力
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J1&G1\G|s= B3e{'14 45.materialiy 重要性
GXJJOy1"! %F1 Ce/ 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
ad }^Dj/ kQwBrb4 48.an acceptably low level 可接受水平
99H!~bSS 592q`m\ 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
O>)8< yi$ !dStl:B 50.misstatements or omissions 错报或漏报
(H0nO7Bk ^=FtF9v 51.aggregate 总计
.u)Po;e` ;g7nG{ 52.subsequent events 期后事项
1/JgirVA _K8ob8)m 53.adjust the financial statements 调整财务报表
9Jaek_A` ,`)!K}2 54.perform additional audit procedures 实施追加的审计程序
67')nEQ9 sf@g $ 55.audit risk 审计风险
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&-s!ko4z 56.detection risk 检查风险
q/<.^X YjoN:z`b 57.inappropriate audit opinion 不适当的审计意见
mf^(Tq[ mS0*%[S { 58.material misstatement 重大的错报
-@<k)hWr \P+lb-~\" 59.tolerable misstatement 可容忍错报
x^;nQas; d* 7 Tjs{\ 60.the acceptable level of detection risk 可接受的检查风险
]7fqVOiOu N@)tU;U3O 查看《
注会考试《审计》中的128个英文单词(二) 》
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