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v 1.audit
审计 )Jn80~U|1 o%7yhCY 2.attestation 鉴证
JC3)G/m(03 ?Fw/c0 3.credibility 可信赖程度
9_$Odc%] J'v|^`bE 4.audit of financial statements 财务报表
审计 14zzWzKx } 4^UVdz 5.agreed-upon procedures 执行商定程序
V&85<Y%Nl| /y@iaptC 6.high levels of assurance 高水平保证
k$/].P*! =jh:0Q<43+ 7.compilation 编制
OkXOV YO61 pZY 8.reliability 可靠性
)I9(WVx!] djM=QafB:C 9.relevance 相关性
d_hcv|% 4[wP$ 10.professional skepticism 职业谨慎
Q0q$ZK6C F*H}5yBp_: 11.objectivity 客观性
"f+2_8%s+ gd*?kXpt 12. professional competence 专业胜任能力
$x*GvI1D tp&iOP6O 13.Senior/CPA-in-charge 项目经理
I'hQbLlG @YELqUb* 14.audit engagement letter 业务约定书
$Tza<nA nm.d.A/]Z 15.recurring audit 连续审计
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NM ]/OKs'H 17.change
CPA 更换
注册会计师 2}-W@R )2S\:&x 18.the existing CPA 现任注册
会计师
Cz%ih#^b 1<UQJw45 19.the successor CPA 后任注册
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注册会计师 L`v,:#Y ZWH`s 21.issue the audit report 出具审计报告
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` 22.expert 专家
:C5N(x G 2##M8:U0 23.the board of directors 董事会
OJaU,vQ# "-sz7}Mb 24.knowledge of the entity‘ s business 了解被审计单位情况
&V$R@~x q6dq@ 25.assess material misstatement risks评估重大错报风险
(ydeZx >8so'7( 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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v)06`G v*pVcBY> 28.a more knowledge of—— 进一步了解的情况
DWG}}vN:& 4kiu*T 29.the prior year‘s working papers 以前年度
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<_~`)t 30.minutes of meeting 会议纪要
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OZ p|%)uA3'/ 31.business risks 经营风险
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U; Jx]`!dP3 32.appropriateness 适当性
!TcjB;q' =0Mmxd&o=M 33.accounting estimate 会计估计
s$;v )w$ Tym!7H2 34.management representations 管理层声明
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G+ToZ&f@ 35.going concern assumption 持续经营假设
3c)LBM O;~1M3Ii 36.audit plan 审计计划
9ccEF6o0= g?ft;kR6S 37.significant audit areas 重点审计领域
Xs` /q}R =B\?( 38.error 错误
<q|19fH-5 iiu\_ a=0b 39.fraud舞弊
PF~&!~S>W kF?\p`[a 40.modified or additional procedures 修改或追加审计程序
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!%FDL BN=,>-O% 41.misappropriation of assets 侵占资产
`k+k&t "(5M }5D 42.transactions without substance 虚假交易
W;1Hyk "2)T=vHi# 43.unusual pressures 异常压力
j$,`EBf`:< lp6GiF 44.the suspected noncompliance 涉嫌存在违法行为
q8U]Hyp(` X- zg 45.materialiy 重要性
Wl1%BN0> _\[Zr.y 46.exceed the materiality level 超过重要性水平
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GB0] |z5 D,2,4h!ka 48.an acceptably low level 可接受水平
fQ<V_loP.@ {d)+a$qj 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
`Tab'7 mesR)fTI 50.misstatements or omissions 错报或漏报
{w2<;YXj! 6d_l[N 51.aggregate 总计
^T^fowt=r 9 eP @} C6 52.subsequent events 期后事项
%f@]- ruoiG?:T 53.adjust the financial statements 调整财务报表
Ih.o;8PpK .; :[sv) 54.perform additional audit procedures 实施追加的审计程序
TygRG+G- jv W/M.q4 55.audit risk 审计风险
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g; k1X <jC]P 56.detection risk 检查风险
>J4_/p>Qs &cZD{Z 57.inappropriate audit opinion 不适当的审计意见
+_+}^Nf]Y3 IKpNc+;p 58.material misstatement 重大的错报
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ujR< ^Xh9:OBF 59.tolerable misstatement 可容忍错报
BH=vI<D J6jrtLh 60.the acceptable level of detection risk 可接受的检查风险
<jV_J+# *NDzU%X8 查看《
注会考试《审计》中的128个英文单词(二) 》
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