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审计 w`CGDF\Oo O<)"kj 7 2.attestation 鉴证
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J2v=b?NE % )i?\(/ 4.audit of financial statements 财务报表
审计 I,_wt+O&j =xS(Er`r 5.agreed-upon procedures 执行商定程序
qCc'w8A N|h`}*:x= 6.high levels of assurance 高水平保证
cr27q6_ ;B:'8$j$ 7.compilation 编制
uV#/Lgw{M /=FQ{tLr 8.reliability 可靠性
"6gu6f xD8x1- 9.relevance 相关性
f]h99T dScit!T" 10.professional skepticism 职业谨慎
2(\~z@g s4@AK48 11.objectivity 客观性
\(cu<{=rU |FS79Bv 12. professional competence 专业胜任能力
Qx>S>f TlYeYN5V 13.Senior/CPA-in-charge 项目经理
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|z<E%`u% Ja4O*C< 15.recurring audit 连续审计
^}ngbDn u%Hegqn 16.the client 委托人
{-PD3 [f" %t([ 17.change
CPA 更换
注册会计师 zbOEF +w?RW^:Q= 18.the existing CPA 现任注册
会计师
c]P`U(q9TV |>gya& 19.the successor CPA 后任注册
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注册会计师 ' &^:@V g7EJyA 21.issue the audit report 出具审计报告
$A`D p{e" JpvE c!cli 22.expert 专家
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(%rO'X z:u e]7(. 24.knowledge of the entity‘ s business 了解被审计单位情况
DBWe>Ef( O3bo3Cm$ 25.assess material misstatement risks评估重大错报风险
lM3UjR|@ yEJ}!/ 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
u}W R1u[ 8`EzvEm 27.a general knowledge of —— 初步了解―――的情况
\S{ise/U 9fp1*d 28.a more knowledge of—— 进一步了解的情况
|2,u!{ zF[kb%o 29.the prior year‘s working papers 以前年度
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+?5nkhH i(Cd#1< 30.minutes of meeting 会议纪要
t|0Zpp; c:.k2u 31.business risks 经营风险
r?{tu82#i Wsyq 32.appropriateness 适当性
UiqHUrx {9q~bt 33.accounting estimate 会计估计
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8. cT'D2Yeq 34.management representations 管理层声明
8%S5Fc#am ]R~K-cN` 35.going concern assumption 持续经营假设
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x -&I)3 36.audit plan 审计计划
494"-F 6 .>%(bH8S 37.significant audit areas 重点审计领域
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GD<xmuo BUqe~E|I 39.fraud舞弊
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'S|k7Lp 40.modified or additional procedures 修改或追加审计程序
Squ'd N2[EdOJT_ 41.misappropriation of assets 侵占资产
AP&mr1_ I?}YS-2 42.transactions without substance 虚假交易
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3=@94i 43.unusual pressures 异常压力
O>9+tQ M@ILB-H 44.the suspected noncompliance 涉嫌存在违法行为
0Ah'G ^vPM\qP#g 45.materialiy 重要性
Sz|;wsF{ r8x<-u4 46.exceed the materiality level 超过重要性水平
ys`"-o[* #!(OTe L 47.approach the materiality level 接近重要性水平
;WxE0Q:!~ V+j58Wuf 48.an acceptably low level 可接受水平
MwMv[];I Q^}6GS$ 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
kXK D>."E* qOAK`{b 50.misstatements or omissions 错报或漏报
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.21[3.bp/q Gxx:<`[ON 53.adjust the financial statements 调整财务报表
L6S!?t.{Yv >Z@^R7_W 54.perform additional audit procedures 实施追加的审计程序
s @\UZC "l0z?u 55.audit risk 审计风险
d;1%Ei3K Gzy"$t 56.detection risk 检查风险
K'z|a{ru.{ sTeW4Hnp 57.inappropriate audit opinion 不适当的审计意见
}j9V0`Q OtK=UtVI 58.material misstatement 重大的错报
!@j5 yYf 7` AQn], 59.tolerable misstatement 可容忍错报
]@YBa4}w $KDH"J 60.the acceptable level of detection risk 可接受的检查风险
LA?h +) 9,8}4Y=GVI 查看《
注会考试《审计》中的128个英文单词(二) 》
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