'.5_L8 Pgo^$xn'6 1.audit
审计 -8%[7Z] fZNWJo# `. 2.attestation 鉴证
gBPYGci2F o4Hp|iK&0 3.credibility 可信赖程度
%]\IC(q rzO5 3\ 4.audit of financial statements 财务报表
审计 1
[D,Mu%E
-8pQI 5.agreed-upon procedures 执行商定程序
;%V)lP "o ~
Kll. 6.high levels of assurance 高水平保证
G\ m`{jv [7sy}UH 7.compilation 编制
:@c\a99Kx +-d)/h.7 8.reliability 可靠性
Q3P*&6wA t(Sjo8,
b 9.relevance 相关性
{<#~Ya- i&',g 10.professional skepticism 职业谨慎
8TV
"9{
n m|%ly 11.objectivity 客观性
O$,bNu/g 5rPK7Jh`B 12. professional competence 专业胜任能力
)a0%62 ! 1wf/C;= 13.Senior/CPA-in-charge 项目经理
nhb: y _7P#?:h 14.audit engagement letter 业务约定书
yf@DaIG j _p|>f<} 15.recurring audit 连续审计
}Gi4`Es DB>.Uf" 16.the client 委托人
x-Ug(/!^ aA3KJa 17.change
CPA 更换
注册会计师 EN/e`S$) V0)F/qY 18.the existing CPA 现任注册
会计师
r]lPXj(` % >}{SS 19.the successor CPA 后任注册
会计师 _+NM<o#A n7*.zI]%& 20.the preceding CPA前任
注册会计师 &* 1iW(x oJ`cefcWo 21.issue the audit report 出具审计报告
/+zzZnLl-M *@SZ0 22.expert 专家
D
N#OLk {- Y.C*E 23.the board of directors 董事会
=*Ru2 p"k[ac{ 24.knowledge of the entity‘ s business 了解被审计单位情况
b@
S. lVR
a{._m 25.assess material misstatement risks评估重大错报风险
gK+/wTQ% K! e51P 26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
4 /Q4sE~< d@IV@'Q7u 27.a general knowledge of —— 初步了解―――的情况
2Pz)vnV" <WCTJ!Z 28.a more knowledge of—— 进一步了解的情况
]46#u=y~3 ^mZ eAW
29.the prior year‘s working papers 以前年度
工作底稿
v>oWk:iJP 8 bpYop7
L 30.minutes of meeting 会议纪要
A[6D40o O;m@fS2%3 31.business risks 经营风险
]UFbG40Zo hUO&rov3@ 32.appropriateness 适当性
B>XfsZS C<u<:4^H 33.accounting estimate 会计估计
Pt^SlX^MM X^c2 34.management representations 管理层声明
1SO!a R#g Gr}lr gP S 35.going concern assumption 持续经营假设
*Z:'jV< j|X>:!4r 36.audit plan 审计计划
3rh@|fg)E !,z==Qp|v 37.significant audit areas 重点审计领域
>Ndck2@ .QVZ! 38.error 错误
~]LkQQ' 2?./S)x) 39.fraud舞弊
%{*)-_M l:$i}.C 40.modified or additional procedures 修改或追加审计程序
?Ja&LNI9S ^p}|""\j 41.misappropriation of assets 侵占资产
W<sa6,$ (m%A>e
B 42.transactions without substance 虚假交易
0<'Q;'2* L fq,LXQ#G 43.unusual pressures 异常压力
I`-N]sf^ 9f U,_`r 44.the suspected noncompliance 涉嫌存在违法行为
DLBHZ?+! vWpoaz/w 45.materialiy 重要性
& Y Y^Bd# H68~5lJY^] 46.exceed the materiality level 超过重要性水平
o{r<=X ysM @})]4H 47.approach the materiality level 接近重要性水平
!eE;MaS> !]*Cwbh.
u 48.an acceptably low level 可接受水平
& cV$`L M|DVFC 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
O~~WP*N MIF`|3$, 50.misstatements or omissions 错报或漏报
~>-MV
p +p"}F PIK 51.aggregate 总计
[3|&!:4g6 E8LA+dKN: 52.subsequent events 期后事项
^T&@(|o *3Qwmom 53.adjust the financial statements 调整财务报表
|f IIfYE h}$g}f%$+ 54.perform additional audit procedures 实施追加的审计程序
TG^?J` 2*)2c[/0F 55.audit risk 审计风险
6>=yX6U1q^ YDxEWK< 56.detection risk 检查风险
Vz
@2_k
ky#5G-X 57.inappropriate audit opinion 不适当的审计意见
XV %DhR= 2>+(OL4l 58.material misstatement 重大的错报
l2Pry'3 [Rxbb+,U 59.tolerable misstatement 可容忍错报
8Z[YcLy"({ [@;q#.}Z 60.the acceptable level of detection risk 可接受的检查风险
u/_TR;u=q CyXFuk!R 查看《
注会考试《审计》中的128个英文单词(二) 》
Wb{0UkApJ <reALC